REGISTERED NUMBER: 01033633 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st October 2025

for

M.Clarkson(Electrical)Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D T Clarkson

SECRETARY:

Mrs J M Clarkson

REGISTERED OFFICE:

Unit 1-4 Enterprise Way

Liverpool Road

Burnley

BB12 6LT

REGISTERED NUMBER:

01033633 (England and Wales)

FIXED ASSETS

Tangible assets

4

63,552

85,409

CURRENT ASSETS

Debtors

5

220,754

170,034

Cash at bank

88,663

63,969

309,417

234,003

CREDITORS

Amounts falling due within one year

6

174,076

110,962

NET CURRENT ASSETS

135,341

123,041

TOTAL ASSETS LESS CURRENT LIABILITIES

198,893

208,450

PROVISIONS FOR LIABILITIES

15,888

21,352

NET ASSETS

183,005

187,098

CAPITAL AND RESERVES

Called up share capital

7

600

600

Retained earnings

182,405

186,498

SHAREHOLDERS' FUNDS

183,005

187,098

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

The members have not required the Company to obtain an audit of its financial statements for the year ended 31st October 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13th July 2026 and were signed by:

D T Clarkson - Director

1.	STATUTORY INFORMATION

M.Clarkson(Electrical)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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 net invoiced sales of goods, excluding value added tax and any revenue associated with the rendering of services recognised by reference to the stage of completion at the balance sheet date.

Tangible fixed assets

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

Plant and machinery

-

33.3% on Reducing Balance

Fixtures and fittings

-

15% on Reducing Balance

Motor vehicles

-

25% on Reducing Balance

Computer equipment

-

25% on Reducing Balance

Capital grants are written off in the profit and loss account in line with the depreciation policy of the asset that has been capitalised.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statements if financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial instruments are recognised at amortised cost with changes recognised in the income statement.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 6 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st November 2024

186,571

Additions

14,600

Disposals

(40,100

)

At 31st October 2025

161,071

DEPRECIATION

At 1st November 2024

101,162

Charge for year

35,757

Eliminated on disposal

(39,400

)

At 31st October 2025

97,519

NET BOOK VALUE

At 31st October 2025

63,552

At 31st October 2024

85,409

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

212,601

161,215

Amounts owed by associates

2,769

3,918

Other debtors

5,384

4,901

220,754

170,034

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

137,245

44,040

Taxation and social security

15,484

12,970

Other creditors

21,347

53,952

174,076

110,962

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

600

Ordinary

£1

600

600

8.	ULTIMATE CONTROLLING PARTY

The controlling party is D T Clarkson.