Exertus Electrical Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11696528 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Exertus Electrical Services Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

P B Coleman

REGISTERED OFFICE:

184 Bromley Heath Road

Downend

Bristol

United Kingdom

BS16 6JB

REGISTERED NUMBER:

11696528 (England and Wales)

ACCOUNTANTS:

Stanley Joseph Limited

Chartered Accountants

Suite 1

Liberty House

South Liberty Lane

Bristol

BS3 2ST

FIXED ASSETS

Tangible assets

4

26,229

32,049

CURRENT ASSETS

Debtors

5

3,337

73,298

Cash at bank

166,731

143,892

170,068

217,190

CREDITORS

Amounts falling due within one year

6

25,796

64,453

NET CURRENT ASSETS

144,272

152,737

TOTAL ASSETS LESS CURRENT
LIABILITIES

170,501

184,786

PROVISIONS FOR LIABILITIES

5,623

6,089

NET ASSETS

164,878

178,697

CAPITAL AND RESERVES

Called up share capital

7

300

Retained earnings

164,578

178,397

SHAREHOLDERS' FUNDS

164,878

178,697

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 June 2026 and were signed by:

P B Coleman - Director

1.	STATUTORY INFORMATION

Exertus Electrical Services 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 represents the amounts receivable, excluding VAT and trade discounts, by the company for goods and services provided during the year. All transactions arose in the United Kingdom.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like cash and bank balances, trade debtors and creditors, bank overdrafts, finance leases and hire purchase contracts and loans to or from related parties.

A financial asset or financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the profit and loss immediately.

Any reversals of impairment are recognised in the profit and loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 5 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 January 2025

46,919

3,977

50,896

Additions

-

3,414

Disposals

-

(2,118

)

(2,118

)

At 31 December 2025

46,919

5,273

52,192

DEPRECIATION

At 1 January 2025

17,589

1,258

18,847

Charge for year

7,333

491

7,824

Eliminated on disposal

-

(708

)

(708

)

At 31 December 2025

24,922

1,041

25,963

NET BOOK VALUE

At 31 December 2025

21,997

4,232

26,229

At 31 December 2024

29,330

2,719

32,049

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Other debtors

3,337

73,298

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Tax

15,875

-

Social security and other taxes

(7,654

)

27,027

Other creditors

63

-

Directors' current accounts

15,939

35,853

Accrued expenses

1,573

25,796

64,453

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

300

Ordinary

£1

300

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £59,400 (2024 - £59,400) were paid to the director .

During the year the company entered into the following transactions with the director:

2025

2024

Use of home as office

650

Capital introduced/(withdrawn)

(19,914

)

(31,532

)

At the period end, the amount due to the director was £15.939 (2024: £35,853).