REGISTERED NUMBER: 08443192 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ELECTRO TECHNICAL SYSTEMS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J R Wood

Mrs R J Wood

SECRETARY:

Mrs R J Wood

REGISTERED OFFICE:

27-29 Old Market

Wisbech

Cambridgeshire

PE13 1NE

REGISTERED NUMBER:

08443192 (England and Wales)

ACCOUNTANTS:

Wheelers

Chartered Accountants & Tax Consultants

27-29 Old Market

Wisbech

Cambridgeshire

PE13 1NE

FIXED ASSETS

Tangible assets

4

36,167

72,115

CURRENT ASSETS

Stocks

500

100

Debtors

5

329,868

246,723

Investments

6

223,650

-

Cash at bank

138,220

124,664

692,238

371,487

CREDITORS

Amounts falling due within one year

7

345,338

127,141

NET CURRENT ASSETS

346,900

244,346

TOTAL ASSETS LESS CURRENT LIABILITIES

383,067

316,461

CREDITORS

Amounts falling due after more than one year

8

(33,832

)

(76,670

)

PROVISIONS FOR LIABILITIES

(9,000

)

(18,000

)

NET ASSETS

340,235

221,791

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

340,231

221,787

SHAREHOLDERS' FUNDS

340,235

221,791

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by:

J R Wood - Director

1.	STATUTORY INFORMATION

Electro Technical Systems Limited 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

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The director believes that the company is well placed to manage its financial risks successfully and has reasonable expectation that it has adequate resources to continue in operational existence for the foreseeable future. Consequently, it continues to adopt the going concern basis of accounting in preparing the annual financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 October 2024

5,432

102,990

108,422

Additions

5,835

-

5,835

Disposals

-

(54,990

)

(54,990

)

At 30 September 2025

11,267

48,000

59,267

DEPRECIATION

At 1 October 2024

2,250

34,057

36,307

Charge for year

1,352

13,366

14,718

Eliminated on disposal

-

(27,925

)

(27,925

)

At 30 September 2025

3,602

19,498

23,100

NET BOOK VALUE

At 30 September 2025

7,665

28,502

36,167

At 30 September 2024

3,182

68,933

72,115

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 October 2024

102,990

Disposals

(54,990

)

At 30 September 2025

48,000

DEPRECIATION

At 1 October 2024

34,057

Charge for year

13,366

Eliminated on disposal

(27,925

)

At 30 September 2025

19,498

NET BOOK VALUE

At 30 September 2025

28,502

At 30 September 2024

68,933

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

298,007

179,550

Other debtors

31,861

67,173

329,868

246,723

6.	CURRENT ASSET INVESTMENTS

30.9.25

30.9.24

£

£

Listed investments

223,650

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

6,230

6,068

Hire purchase contracts (see note 9)

4,632

10,082

Trade creditors

136,097

32,543

Taxation and social security

139,841

71,949

Other creditors

58,538

6,499

345,338

127,141

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

3,162

9,397

Hire purchase contracts (see note 9)

30,670

67,273

33,832

76,670

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

30.9.25

30.9.24

£

£

Net obligations repayable:

Within one year

4,632

10,082

Between one and five years

30,670

67,273

35,302

77,355

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Hire purchase contracts

35,302

77,355

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

J R Wood and Mrs R J Wood

Balance outstanding at start of year

53,650

46,536

Amounts advanced

50,300

55,044

Amounts repaid

(97,035

)

(47,930

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

6,915

53,650