REGISTERED NUMBER: 11559733 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

DK ELECTRICAL HERTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D A Kelsey

REGISTERED OFFICE:

100 Church Street

Brighton

East Sussex

BN1 1UJ

REGISTERED NUMBER:

11559733 (England and Wales)

ACCOUNTANTS:

Paddenburg & Co Limited

100 Church Street

Brighton

East Sussex

BN1 1UJ

FIXED ASSETS

Tangible assets

4

38,455

5,790

CURRENT ASSETS

Debtors

5

54,669

14,275

Cash at bank

86,992

85,500

141,661

99,775

CREDITORS

Amounts falling due within one year

6

46,779

32,751

NET CURRENT ASSETS

94,882

67,024

TOTAL ASSETS LESS CURRENT LIABILITIES

133,337

72,814

CREDITORS

Amounts falling due after more than one year

7

(27,137

)

-

PROVISIONS FOR LIABILITIES

8

(9,615

)

(1,100

)

NET ASSETS

96,585

71,714

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

96,584

71,713

SHAREHOLDERS' FUNDS

96,585

71,714

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 June 2026 and were signed by:

D A Kelsey - Director

1.	STATUTORY INFORMATION

DK Electrical Herts 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.

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.

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 & machinery

-

25% on reducing balance

Motor vehicles

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant &

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 October 2024

800

8,135

8,935

Additions

-

35,500

35,500

At 30 September 2025

800

43,635

44,435

DEPRECIATION

At 1 October 2024

450

2,695

3,145

Charge for year

90

2,745

2,835

At 30 September 2025

540

5,440

5,980

NET BOOK VALUE

At 30 September 2025

260

38,195

38,455

At 30 September 2024

350

5,440

5,790

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

Motor

vehicles

£

COST

Additions

35,500

At 30 September 2025

35,500

DEPRECIATION

Charge for year

1,655

At 30 September 2025

1,655

NET BOOK VALUE

At 30 September 2025

33,845

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

43,164

14,275

VAT

8,540

-

Prepayments

2,965

-

54,669

14,275

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

542

Hire purchase contracts

7,511

-

Trade creditors

12,136

8,823

Tax

9,999

11,106

Social security and other taxes

2,728

640

VAT

-

647

Other creditors

13,761

1,950

Directors' loan accounts

644

9,043

46,779

32,751

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

27,137

-

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

9,615

1,100

Deferred

tax

£

Balance at 1 October 2024

1,100

Accelerated capital allowances

8,515

Balance at 30 September 2025

9,615

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D A Kelsey.