REGISTERED NUMBER: 12934104 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

BST ELECTRICAL HOLDINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D A Fahey

M M P Fahey

P G Fahey

Ms M T Emmison

J D P Fahey

D J Fahey

REGISTERED OFFICE:

79 Promenade

Cheltenham

Gloucestershire

GL50 1PJ

REGISTERED NUMBER:

12934104 (England and Wales)

ACCOUNTANTS:

Randall & Payne LLP

Chartered Accountants

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

FIXED ASSETS

Investments

4

12

12

Investment property

5

1,293,121

1,078,001

1,293,133

1,078,013

CURRENT ASSETS

Debtors

6

52,394

140,529

Cash at bank

14,212

12,084

66,606

152,613

CREDITORS

Amounts falling due within one year

7

259,633

91,559

NET CURRENT (LIABILITIES)/ASSETS

(193,027

)

61,054

TOTAL ASSETS LESS CURRENT LIABILITIES

1,100,106

1,139,067

CREDITORS

Amounts falling due after more than one year

8

175,564

193,093

NET ASSETS

924,542

945,974

CAPITAL AND RESERVES

Called up share capital

12

12

Retained earnings

924,530

945,962

924,542

945,974

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 25 June 2026 and were signed on its behalf by:

Ms M T Emmison - Director

D A Fahey - Director

D J Fahey - Director

J D P Fahey - Director

M M P Fahey - Director

P G Fahey - Director

1.	STATUTORY INFORMATION

Bst Electrical Holdings 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

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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Bst Electrical Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

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.

Provisions

Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

Going concern

The director has considered the risks and issues concerning the company and its activities and no material uncertainties that may cast significant doubt about the company's ability of the company to continue as a going concern have been identified by the directors.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 October 2024

and 30 September 2025

12

NET BOOK VALUE

At 30 September 2025

12

At 30 September 2024

12

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

1,078,001

Additions

173,209

Revaluations

41,911

At 30 September 2025

1,293,121

NET BOOK VALUE

At 30 September 2025

1,293,121

At 30 September 2024

1,078,001

Fair value at 30 September 2025 is represented by:

£

Valuation in 2023

1,036,001

Valuation in 2024

42,000

Valuation in 2025

215,120

1,293,121

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

519

Directors' loan accounts

49,617

137,506

Prepayments and accrued income

2,777

2,504

52,394

140,529

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

18,415

17,051

Amounts owed to group undertakings

239,952

24,633

Corporation Tax

(1,052

)

10,065

Other creditors

1,212

-

Directors' loan accounts

6

38,770

Accrued expenses

1,100

1,040

259,633

91,559

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

19,889

18,415

Bank loans - 2-5 years

69,730

89,619

Bank loans

85,945

85,059

175,564

193,093

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

85,945

85,059

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

Ms M T Emmison

Balance outstanding at start of year

31,473

20,820

Amounts advanced

104,799

86,386

Amounts repaid

(136,275

)

(75,733

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(3

)

31,473

D A Fahey

Balance outstanding at start of year

46,770

7,559

Amounts advanced

131,326

134,891

Amounts repaid

(133,384

)

(95,680

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

44,712

46,770

D J Fahey

Balance outstanding at start of year

11,446

2,750

Amounts advanced

86,931

96,619

Amounts repaid

(98,380

)

(87,923

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(3

)

11,446

J D P Fahey

Balance outstanding at start of year

(17,751

)

5,034

Amounts advanced

99,109

65,230

Amounts repaid

(81,358

)

(88,015

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(17,751

)

M M P Fahey

Balance outstanding at start of year

(21,018

)

(2,718

)

Amounts advanced

113,092

69,228

Amounts repaid

(92,074

)

(87,528

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(21,018

)

P G Fahey

Balance outstanding at start of year

47,816

(16,371

)

Amounts advanced

92,924

161,239

Amounts repaid

(135,834

)

(97,052

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,906

47,816

Interest is being charged annually at the prevailing HMRC rate of interest on the loans to the directors.

10.	RELATED PARTY DISCLOSURES

On 1st March 2021, the company acquired shares in BST Electrical Ltd such that BST Electrical Ltd is now a fully owned subsidiary of the company.

BST Electrical Holdings Ltd owe the subsidiary £239,952 at the year end (2024: £24,633).