REGISTERED NUMBER: 13876254 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

L & E ELECTRICAL CONTRACTORS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J Elliott

Mr S Lewitt

REGISTERED OFFICE:

3 Barkby Road

Queniborough

Leicester

Leicestershire

LE7 3FE

REGISTERED NUMBER:

13876254 (England and Wales)

ACCOUNTANTS:

Streets Brayshaw Morey

Chartered Accountants

Fraser Ross House

24 Broad Street

Stamford

Lincolnshire

PE9 1PJ

FIXED ASSETS

Tangible assets

5

16,031

20,569

CURRENT ASSETS

Stocks

7,526

-

Debtors

6

11,977

20,260

Cash at bank and in hand

6,458

3,086

25,961

23,346

CREDITORS

Amounts falling due within one year

7

23,364

18,918

NET CURRENT ASSETS

2,597

4,428

TOTAL ASSETS LESS CURRENT LIABILITIES

18,628

24,997

CREDITORS

Amounts falling due after more than one year

8

(15,314

)

(20,888

)

PROVISIONS FOR LIABILITIES

(2,931

)

(3,908

)

NET ASSETS

383

201

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

283

101

SHAREHOLDERS' FUNDS

383

201

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 by the Board of Directors and authorised for issue on 26 March 2026 and were signed on its behalf by:

Mr S Lewitt - Director

1.	STATUTORY INFORMATION

L & E Electrical Contractors 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.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 and machinery etc

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

36,459

Additions

806

At 31 January 2026

37,265

DEPRECIATION

At 1 February 2025

15,890

Charge for year

5,344

At 31 January 2026

21,234

NET BOOK VALUE

At 31 January 2026

16,031

At 31 January 2025

20,569

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

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

35,490

DEPRECIATION

At 1 February 2025

15,527

Charge for year

4,991

At 31 January 2026

20,518

NET BOOK VALUE

At 31 January 2026

14,972

At 31 January 2025

19,963

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

5,504

2,164

Other debtors

6,473

18,096

11,977

20,260

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

5,573

5,573

Trade creditors

10,456

246

Taxation and social security

2,694

10,073

Other creditors

4,641

3,026

23,364

18,918

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

15,314

20,888

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 February 2025

101

Profit for the year

39,182

Dividends

(39,000

)

At 31 January 2026

283

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

£

Mr J Elliott and Mr S Lewitt

Balance outstanding at start of year

17,054

-

Amounts advanced

-

17,054

Amounts repaid

(10,896

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

6,158

17,054