Doodson Electrical Limited Accounts






Doodson Electrical Limited

	Company No. 10910963
		Information for Filing with The Registrar
		31 May 2026

The Directors present their report and the accounts for the period ended 31 May 2026.

Principal activities
The principal activity of the company during the period under review was trade of electricity.




Directors

The Directors who served at any time during the period were as follows:

F. Bauer-Doodson
J. Bauer-Doodson








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

F. Bauer-Doodson
Director
14 July 2026

at	31 May 2026
Company No.		10910963	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	8,450	12,211


				8,450	12,211
Current assets

	Debtors		6	5,545	6,231

	Cash at bank and in hand			123	4,616
				5,668	10,847
Creditors: Amount falling due within one year			7	(14,018)	(8,690)
Net current (liabilities)/assets				(8,350)	2,157
Total assets less current liabilities				100	14,368

Provisions for liabilities
	Deferred taxation		8	-	(2,320)

Net assets				100	12,048

Capital and reserves
	Called up share capital			100	100



	Profit and loss account			-	11,948

Total equity				100	12,048



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the period ended 31 May 2026 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 14 July 2026 and signed on its behalf by:
F. Bauer-Doodson
Director
14 July 2026

for the period ended 31 May 2026

General information

Doodson Electrical Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 10910963

Its registered office is:

Westleigh Upper

Sutherland Road

Hipperholme

Halifax

HX3 8NT

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

The directors have considered the company’s financial position and cash flow forecasts and are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

Accounting policies

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable, net of discounts, rebates and VAT.

Revenue is recognised when the company satisfies its performance obligations under contracts with customers and control of goods or services transfers to the customer.

Revenue from services is recognised in the accounting period in which the services are provided.

Revenue from the sale of goods is recognised when goods are delivered to the customer and legal title passes.

Payment is generally due under agreed credit terms.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

15% RB

Motor vehicles

25% RB

Furniture, fittings and equipment

33% SL

Leased assets

The company did not have any leased assets or right-of-use assets during the year.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the period:	1	1

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	-	675
		Credit for prior periods	(675)	-
		Total corporation tax	(675)	675

		Origination and reversal of timing differences	(2,320)	(835)

		Total deferred tax	(2,320)	(835)

		Tax on profit on ordinary activities	(2,995)	(160)

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2026	2025
		-854	£	£
		Profit on ordinary activities before tax	(8,562)	(842)

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	(2,141)	(211)
		Expenses not deductible for tax purposes	(179)	51
		Adjustments to charge in respect of prior periods	(675)	-



		Tax on profit on ordinary activities	(2,995)	(160)

5	Tangible fixed assets
			Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£
		Cost or revaluation
		At 1 April 2025	1,293	26,990	1,869	30,152




		At 31 May 2026	1,293	26,990	1,869	30,152
		Depreciation
		At 1 April 2025	950	15,604	1,387	17,941
		Charge for the year	108	3,321	332	3,761



		At 31 May 2026	1,058	18,925	1,719	21,702
		Net book values
		At 31 May 2026	235	8,065	150	8,450
		At 31 March 2025	343	11,386	482	12,211

6	Debtors
			2026	2025
			£	£
		Trade debtors	-	572

		Corporation tax recoverable	675	-



		Other debtors	4,870	5,659

			5,545	6,231

7	Creditors:
		amounts falling due within one year
			2026	2025
			£	£






		Taxes and social security	367	992
		Loans from directors	13,651	6,877
		Other creditors	-	821

			14,018	8,690

8	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 April 2025	2,320	2,320
		Charge to the profit and loss account for the period	(2,320)	(2,320)

Share Capital

100 Ordinary Shares of £1.00 each were called up and fully paid.

10	Dividends
			2026	2025
			£	£
		Dividends for the period:
		Dividends paid in the period	6,381	6,000

			6,381	6,000

		Dividends by type:

		Equity dividends	6,381	6,000
			6,381	6,000