Registration number: 06225702

Owl Electrical & Security Limited

Contents

Company Information	1
Director's Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 9

Owl Electrical & Security Limited

Company Information





 

Director

Mr Noel Ward

Registered office

38 Mayfield Avenue Dalton Huddersfield West Yorkshire HD5 9HW

Accountants

D & A Hill S11-12 Brooke's Mill Armitage Bridge Huddersfield HD4 7NR

Owl Electrical & Security Limited

Director's Report
for the Year Ended 30 April 2026

The director presents his report and the financial statements for the year ended 30 April 2026.

Director of the company

The director who held office during the year was as follows:

Mr Noel Ward

Principal activity

The principal activity of the company is security & electrical services.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 9 July 2026
 

......................................... Mr Noel Ward Director

Owl Electrical & Security Limited

(Registration number: 06225702 )
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	3,423	4,022
Current assets
Stocks	5	2,994	5,800
Debtors	6	4,597	2,891
Cash at bank and in hand		40,530	47,911
		48,121	56,602
Creditors: Amounts falling due within one year	7	(8,597)	(10,210)
Net current assets		39,524	46,392
Net assets		42,947	50,414
Capital and reserves
Called up share capital	8	2	2
Retained earnings		42,945	50,412
Shareholders' funds		42,947	50,414

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account and Director's Report.

Approved and authorised by the director on 9 July 2026
 

......................................... Mr Noel Ward Director

Owl Electrical & Security Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
38 Mayfield Avenue
Dalton
Huddersfield
West Yorkshire
HD5 9HW
United Kingdom

These financial statements were authorised for issue by the director on 9 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Owl Electrical & Security Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Improvements to property	15% on reducing balance
Tools and equipment	15% on reducing balance
Motor vehicles	25% on reducing balance
Office equipment	15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Owl Electrical & Security Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2026

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Owl Electrical & Security Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2026

4	Tangible assets

	Improvements to property  £	Tools and equipment £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 May 2025	4,675	3,200	1,847	14,500
Additions	-	-	233	-
At 30 April 2026	4,675	3,200	2,080	14,500
Depreciation
At 1 May 2025	4,423	1,738	1,475	12,564
Charge for the year	38	254	56	484
At 30 April 2026	4,461	1,992	1,531	13,048
Carrying amount
At 30 April 2026	214	1,208	549	1,452
At 30 April 2025	252	1,462	372	1,936

	Total £
Cost or valuation
At 1 May 2025	24,222
Additions	233
At 30 April 2026	24,455
Depreciation
At 1 May 2025	20,200
Charge for the year	832
At 30 April 2026	21,032
Carrying amount
At 30 April 2026	3,423
At 30 April 2025	4,022

Owl Electrical & Security Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2026

5

Stocks

	2026 £	2025 £
Work in progress	-	4,000
Other inventories	2,994	1,800
	2,994	5,800

6

Debtors

Current	2026 £	2025 £
Trade debtors	4,597	2,891
	4,597	2,891

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	300	3,900
Taxation and social security		4,540	4,206
Accruals and deferred income		1,953	880
Other creditors		1,804	1,224
		8,597	10,210

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2

Owl Electrical & Security Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2026

9	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Other borrowings	300	3,900