Company registration number 5289015 (England and Wales)
BGR Electrical Ltd
UNAUDITED FINANCIAL STATEMENTS
for the year ended 30 November 2025
PAGES FOR FILING WITH REGISTRAR
BGR Electrical Ltd
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
BGR Electrical Ltd
Statement of financial position
as at 30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
953
1,271
Current assets
Stocks
850
850
Debtors
518
828
Cash at bank and in hand
1,830
2,600
3,198
4,278
Creditors: amounts falling due within one year
(3,699)
(4,043)
Net current (liabilities)/assets
(501)
235
Total assets less current liabilities
452
1,506
Provisions for liabilities
(181)
(268)
Net assets
271
1,238
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
270
1,237
Total equity
271
1,238
BGR Electrical Ltd
Statement of financial position (continued)
as at 30 November 2025
- 2 -

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 2 June 2026
B Routledge
Director
Company registration number 5289015 (England and Wales)
BGR Electrical Ltd
Notes to the financial statements
for the year ended 30 November 2025
- 3 -
1
Accounting policies
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Revenue

Revenue is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% Reducing Balance
Motor vehicles
25% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

BGR Electrical Ltd
Notes to the financial statements (continued)
for the year ended 30 November 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 December 2024 and 30 November 2025
3,566
10,765
14,331
Depreciation and impairment
At 1 December 2024
3,551
9,509
13,060
Depreciation charged in the year
4
314
318
At 30 November 2025
3,555
9,823
13,378
Carrying amount
At 30 November 2025
11
942
953
At 30 November 2024
15
1,256
1,271
4
Company information

BGR Electrical Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 8 Robins Grove, Rothwell, Leeds, West Yorkshire, LS26 0LE.

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