Roger Davey Electrical Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05038615 (England and Wales)

Unaudited Financial Statements

For The Year Ended 30th September 2025

for

Roger Davey Electrical Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTORS:

R Davey

Mrs C Davey

SECRETARY:

Mrs C Davey

REGISTERED OFFICE:

The Shop

Fetter Hill

Coleford

Gloucestershire

GL16 7LU

REGISTERED NUMBER:

05038615 (England and Wales)

ACCOUNTANTS:

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

FIXED ASSETS

Tangible assets

4

-

450

CURRENT ASSETS

Stocks

5

200

10,736

Debtors

6

13,871

19,184

Cash at bank and in hand

91,430

120,137

105,501

150,057

CREDITORS

Amounts falling due within one year

7

105,401

60,644

NET CURRENT ASSETS

100

89,413

TOTAL ASSETS LESS CURRENT
LIABILITIES

100

89,863

PROVISIONS FOR LIABILITIES

8

-

86

NET ASSETS

100

89,777

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

10

-

89,677

SHAREHOLDERS' FUNDS

100

89,777

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 29th May 2026 and were signed on its behalf by:

Mrs C Davey - Director

1.	STATUTORY INFORMATION

Roger Davey Electrical 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.

Plant and machinery

-

20% 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 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

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

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

Equipment

vehicles

Totals

£

COST

At 1st October 2024

and 30th September 2025

18,805

12,366

614

31,785

DEPRECIATION

At 1st October 2024

18,610

12,111

614

31,335

Charge for year

195

255

-

450

At 30th September 2025

18,805

12,366

614

31,785

NET BOOK VALUE

At 30th September 2025

-

At 30th September 2024

195

255

-

450

5.

STOCKS

30.9.25

30.9.24

£

Stocks

200

10,736

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade debtors

4,383

18,649

Tax

8,590

-

VAT

898

-

Prepayments

-

535

13,871

19,184

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade creditors

4,972

4,463

Tax

-

2,211

VAT

-

4,606

Directors' current accounts

97,904

45,617

Accrued expenses

2,525

3,747

105,401

60,644

8.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

Deferred tax

-

86

Deferred

tax

£

Balance at 1st October 2024

86

Credit to Income Statement during year

(86

)

Balance at 30th September 2025

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

100

Ordinary

£1

100

10.

RESERVES

Retained

earnings

£

At 1st October 2024

89,677

Deficit for the year

(36,995

)

Dividends

(52,682

)

At 30th September 2025

-

11.	RELATED PARTY DISCLOSURES

During the year, total dividends of £52,682 (2024 - £28,000) were paid to the directors .

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R Davey.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Roger Davey Electrical Limited for the year ended 30th September 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Roger Davey Electrical Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Roger Davey Electrical Limited and state those matters that we have agreed to state to the Board of Directors of Roger Davey Electrical Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Roger Davey Electrical Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Roger Davey Electrical Limited. You consider that Roger Davey Electrical Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Roger Davey Electrical Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

Date: 29th May 2026