R MORGAN ELECTRICAL SERVICES LIMITED
Company No. 05937437
Information for Filing with The Registrar
30 September 2025
R MORGAN ELECTRICAL SERVICES LIMITED

Directors Report Registrar
The Director presents his report and the accounts for the year ended 30 September 2025.
Principal activities
The principal activity of the company during the year under review was that of electrical contractors.
-
Director
The Director who served at any time during the year was as follows:
L.Butcher
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
L.Butcher
Director
01 June 2026
R MORGAN ELECTRICAL SERVICES LIMITED

Balance Sheet Registrar
at30 September 2025
Company No.05937437Notes20252024
££
Fixed assets
Intangible assets49801,470
Tangible assets543,86358,083
44,84359,553
Current assets
Stocks63,20010,270
Debtors7221,178194,532
Cash at bank and in hand98,83894,095
323,216298,897
Creditors: Amount falling due within one year8
(69,697)
(56,010)
Net current assets253,519242,887
Total assets less current liabilities298,362302,440
Creditors: Amounts falling due after more than one year9-
(2,222)
Provisions for liabilities
Deferred taxation
(7,117)
(6,370)
Net assets291,245293,848
Capital and reserves
Called up share capital100100
Profit and loss account12291,145293,748
Total equity291,245293,848
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit 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 accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 01 June 2026 and signed on its behalf by:
L.Butcher
Director
01 June 2026
R MORGAN ELECTRICAL SERVICES LIMITED

Notes to the Accounts Registrar
for the year ended 30 September 2025
1General information
R MORGAN ELECTRICAL SERVICES LIMITED is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 05937437
Its registered office is:
3 Castlegate
Grantham
Lincolnshire
NG31 6SF
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Intangible fixed assets
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Plant and machinery25% Reducing balance
Motor vehicles25% Reducing balance
Furniture, fittings and equipment15% Reducing balance and 25% Straight line
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs. Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
Defined contribution pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
3Employees
20252024
NumberNumber
The average monthly number of employees (including directors) during the year was:77
4Intangible fixed assets
GoodwillPatents and trade-marksDevelopment costsOtherTotal
£££££
Cost
At 1 October 202425,875--2,45028,325
At 30 September 202525,875--2,45028,325
Amortisation and impairment
At 1 October 202425,875--98026,855
Charge for the year---490490
At 30 September 202525,875--1,47027,345
Net book values
At 30 September 2025---980980
At 30 September 2024---1,4701,470
Computer software is being amortised evenly over its estimated useful life of 5 years.
5Tangible fixed assets
Land and buildingsPlant and machineryMotor vehiclesFixtures, fittings and equipmentTotal
£££££
Cost or revaluation
At 1 October 20249,59223,18294,62023,772151,166
Disposals-
(4,767)
(10,073)
-
(14,840)
At 30 September 20259,59218,41584,54723,772136,326
Depreciation
At 1 October 2024-16,47458,73217,87793,083
Charge for the year-1,5948,5271,65011,771
Disposals-
(4,110)
(8,281)
-
(12,391)
At 30 September 2025-13,95858,97819,52792,463
Net book values
At 30 September 20259,5924,45725,5694,24543,863
At 30 September 20249,5926,70835,8885,89558,083
6Stocks
20252024
££
Raw materials and consumables3,20010,270
3,20010,270
7Debtors
20252024
££
Trade debtors97,35874,966
Corporation tax recoverable29,39729,397
Loans to directors89,62487,101
Prepayments and accrued income4,7993,068
221,178194,532
8Creditors:
amounts falling due within one year
20252024
££
Obligations under finance lease and hire purchase contracts2,2223,333
Trade creditors19,11415,078
Taxes and social security35,59631,211
Other creditors4,872-
Accruals and deferred income7,8936,388
69,69756,010
9Creditors:
amounts falling due after more than one year
20252024
££
Obligations under finance lease and hire purchase contracts-2,222
-2,222
10Creditors: secured liabilities
20252024
££
The aggregate amount of secured liabilities included within creditors2,2225,555
Hire purchase creditors are secured over the assets to which they relate.
11Share Capital
The company has 100 Ordinary shares with a nominal value of £1 each which have been paid in full.
12Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
13Advances and credits to directors
2025
£
At 1 October 202487,101
Advanced in the period2,523
Amounts repaid in the period-
Amounts written off in the period-
Amounts waived in the period-
At 30 September 202589,624
Loans to the director are repayable on demand. Interest is charged on loans to the director at HM Revenue and Customs' approved rates.
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