13 September 2024 false No description of principal activity Taxfiler 2024.6 SC822654business:PrivateLimitedCompanyLtd2024-09-132025-09-30 SC8226542024-09-12 SC8226542024-09-132025-09-30 SC822654business:AuditExempt-NoAccountantsReport2024-09-132025-09-30 SC822654business:FilletedAccounts2024-09-132025-09-30 SC8226542025-09-30 SC822654business:Director12024-09-132025-09-30 SC822654business:Director22024-09-132025-09-30 SC822654business:RegisteredOffice2024-09-132025-09-30 SC822654core:WithinOneYear2025-09-30 SC822654core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 SC822654core:PreviouslyStatedAmount2025-09-30 SC822654business:SmallEntities2024-09-132025-09-30 SC822654countries:Scotland2024-09-132025-09-30 SC822654core:PlantMachinery2024-09-132025-09-30 SC822654core:MotorVehicles2024-09-132025-09-30 SC822654core:MotorVehicles2024-09-12 SC822654core:ComputerEquipment2024-09-12 SC822654core:ComputerEquipment2024-09-132025-09-30 SC822654core:MotorVehicles2025-09-30 SC822654core:ComputerEquipment2025-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC822654 (Scotland)
Elect-comm Ltd Unaudited accounts for the period from 13 September 2024 to 30 September 2025
Elect-comm Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Elect-comm Ltd Company Information for the period from 13 September 2024 to 30 September 2025
Directors
Stephen Paul Mackay Marie Mackay
Company Number
SC822654 (Scotland)
Registered Office
29 Briestonhill Drive West Calder EH55 8FS Scotland
Accountants
Rachael Hamilton Independent Bookkeeping Ltd Alba Innovation Centre, The Alba Campus Rosebank Way Livingston West Lothian EH54 7GA
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Elect-comm Ltd Statement of financial position as at 30 September 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
4
8,717 
Current assets
Debtors
5
8,849 
Cash at bank and in hand
27,563 
36,412 
Creditors: amounts falling due within one year
6
(21,459)
Net current assets
14,953 
Net assets
23,670 
Capital and reserves
Profit and loss account
23,670 
Shareholders' funds
23,670 
For the period ending 30 September 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 July 2026 and were signed on its behalf by
Stephen Paul Mackay Director Company Registration No. SC822654
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Elect-comm Ltd Notes to the Accounts for the period from 13 September 2024 to 30 September 2025
1
Statutory information
Elect-comm Ltd is a private company, limited by shares, registered in Scotland, registration number SC822654. The registered office is 29 Briestonhill Drive, West Calder, EH55 8FS, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight-line
Motor vehicles
Straight-line
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 13 September 2024
- 
- 
- 
Additions
9,445 
222 
9,667 
At 30 September 2025
9,445 
222 
9,667 
Depreciation
Charge for the period
944 
6 
950 
At 30 September 2025
944 
6 
950 
Net book value
At 30 September 2025
8,501 
216 
8,717 
5
Debtors
2025 
£ 
Amounts falling due within one year
Trade debtors
8,849 
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Elect-comm Ltd Notes to the Accounts for the period from 13 September 2024 to 30 September 2025
6
Creditors: amounts falling due within one year
2025 
£ 
Accruals
21,459 
7
Average number of employees
During the period the average number of employees was 0.
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