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Registered number: 09911141
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| OM ELECTRICAL SERVICES LTD
OM ELECTRICAL SERVICES LTD |  |
COMPANY INFORMATION
Directors | O A Mirza
| L Mallon
Registered number | 09911141
Registered office | Unit 19 Parsons Green Estate
| Boulton Road
| Stevenage
| SG1 4QG
Accountants | Menzies LLP
| Chartered Accountants
| Richmond House
| Walkern Road
| Stevenage
| Herts
| SG1 3QP
OM ELECTRICAL SERVICES LTD |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 8
OM ELECTRICAL SERVICES LTD REGISTERED NUMBER:09911141 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 75,742 |  | 103,929
|  |  | 75,742 |  | 103,929
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 735,441 |  | 853,508 |
Bank and cash balances |  | 1,238,581 |  | 495,482 |
|  | 1,974,022 |  | 1,348,990 |
Creditors: amounts falling due within one year | 6 | (451,750) |  | (402,720) |
Net current assets |  |  | 1,522,272 |  | 946,270
Total assets less current liabilities |  |  | 1,598,014 |  | 1,050,199
Creditors: amounts falling due after more than one year | 7 |  | (21,449) |  | (32,398)
Provisions for liabilities |  |  |  |  |
Other provisions |  | (18,934) |  | (25,982) |
|  |  | (18,934) |  | (25,982)
Net assets |  |  | 1,557,631 |  | 991,819
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Share premium account |  |  | 14,999 |  | 14,999
Profit and loss account |  |  | 1,542,630 |  | 976,818
|  |  | 1,557,631 |  | 991,819
Page 1
OM ELECTRICAL SERVICES LTD REGISTERED NUMBER:09911141 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ O A Mirza
Director
Date: 2 June 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
OM ELECTRICAL SERVICES LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
OM Electrical Services Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The presentation currency of the financial statements is the Pound Sterling (£). 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
OM ELECTRICAL SERVICES LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 20% | on cost
|  |  |  | Computer equipment | - | 20% | on cost
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 4
OM ELECTRICAL SERVICES LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 7).
4. | Tangible fixed assets
|  | Motor vehicles | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 155,996 | - | 155,996
| Additions | - | 3,100 | 3,100
| At 31 December 2025 | 155,996 | 3,100 | 159,096
| Depreciation |  |  |
| At 1 January 2025 | 52,067 | - | 52,067
| Charge for the year on owned assets | 31,199 | 88 | 31,287
| At 31 December 2025 | 83,266 | 88 | 83,354
| Net book value |  |  |
| At 31 December 2025 | 72,730 | 3,012 | 75,742
| At 31 December 2024 | 103,929 | - | 103,929
Page 5
OM ELECTRICAL SERVICES LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 514,438 | 531,470
| Other debtors | 140,853 | 196,289
| Prepayments and accrued income | 16,589 | 13,711
| Work in progress | 63,561 | 112,038
|  | 735,441 | 853,508
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 1,325 | -
| Bank loans | 4,416 | 10,000
| Trade creditors | 74,724 | 123,484
| Corporation tax | 337,093 | 231,072
| Other taxation and social security | 11,901 | 11,318
| Obligations under finance lease and hire purchase contracts | 6,184 | 6,184
| Other creditors | 10,077 | 17,162
| Accruals and deferred income | 6,030 | 3,500
|  | 451,750 | 402,720
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Hire purchase | 6,184 | 6,184
|  | 6,184 | 6,184
| Details of security provided:
The hire purchase facility is secured over the company's asset. Page 6
OM ELECTRICAL SERVICES LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 4,813
| Net obligations under finance leases and hire purchase contracts | 21,449 | 27,585
|  | 21,449 | 32,398
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Hire purchase | 21,449 | 27,585
|  | 21,449 | 27,585
| Details of security provided:
The hire purchase facility is secured over the company's asset.
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 4,416 | 10,000
|  | 4,416 | 10,000
| Amounts falling due 1-2 years |  |
| Bank loans | - | 4,813
|  | - | 4,813
|  | 4,416 | 14,813
Page 7
OM ELECTRICAL SERVICES LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Commitments under operating leases
| At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 12,720 | 15,101
| Later than 1 year and not later than 5 years | 13,750 | 26,470
|  | 26,470 | 41,571
10. | Transactions with directors
At the reporting date the company owed £1,672 (2024: £16,410) to the directors. The balance can be found within creditors due within one year and no interest is being charged on this.
Page 8