PK Electrical Maintenance Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09203900

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		4,147

			-		4,147
CURRENT ASSETS
Stocks	5	-		1,495
Debtors	6	416		6,642
Cash at bank and in hand		857		578

		1,273		8,715
Creditors: Amounts Falling Due Within One Year	7	(11,668 )		(20,950 )

NET CURRENT ASSETS (LIABILITIES)			(10,395 )		(12,235 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(10,395 )		(8,088 )

NET LIABILITIES			(10,395 )		(8,088 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(10,495 )		(8,188 )

SHAREHOLDERS' FUNDS			(10,395)		(8,088)

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PK Electrical Maintenance Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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 Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr P J Kirby

Director

2nd July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

PK Electrical Maintenance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09203900 . The registered office is 30 New Street, Eccleston, Lancashire, PR7 5TW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

The company's functional and presentational currency is GBP and no level of rounding has been used in the preparation of the financial statements.

2.2. Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% reducing balance basis
Fixtures & Fittings	20% reducing balance basis
Computer Equipment	20% reducing balance basis

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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PK Electrical Maintenance Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	27,975	2,701	2,345	33,021
Disposals	(27,975 )	(2,701 )	(2,345 )	(33,021 )

As at 31 December 2025	-	-	-	-

Depreciation
As at 1 January 2025	24,480	2,376	2,018	28,874
Disposals	(24,480 )	(2,376 )	(2,018 )	(28,874 )

As at 31 December 2025	-	-	-	-

Net Book Value
As at 31 December 2025	-	-	-	-

As at 1 January 2025	3,495	325	327	4,147

5. Stocks

	2025	2024
	£	£
Materials	-	1,495

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	416	6,642

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	2,892
Other creditors	11,668	18,058

	11,668	20,950

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PK Electrical Maintenance Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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