REGISTERED NUMBER: 03236650 (England and Wales)

UNAUDITED CESSATION FINANCIAL STATEMENTS

FOR THE PERIOD 1 OCTOBER 2025 TO 30 JUNE 2026

FOR

S.R. HILL ELECTRICAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S R Hill

REGISTERED OFFICE:

Unit 1 Barons Court

Graceways

Blackpool

Lancashire

FY4 5GP

REGISTERED NUMBER:

03236650 (England and Wales)

ACCOUNTANTS:

Xeinadin Barnsley Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

FIXED ASSETS

Intangible assets

4

-

1,196

Tangible assets

5

-

424

-

1,620

CURRENT ASSETS

Debtors

6

-

14,583

Cash at bank

15,835

17,730

15,835

32,313

CREDITORS

Amounts falling due within one year

7

15,735

1,853

NET CURRENT ASSETS

100

30,460

TOTAL ASSETS LESS CURRENT LIABILITIES

100

32,080

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

-

31,980

SHAREHOLDERS' FUNDS

100

32,080

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2026 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 9 July 2026 and were signed by:

Mr S R Hill - Director

1.	STATUTORY INFORMATION

S.R. Hill 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

Turnover from the sale of insert detail is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on insert detail (eg. dispatch of the goods).

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business, has been fully amortised.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Fixtures & fittings

15% Reducing balance

Motor Vehicles

15% Reducing balance

Plant & Machinery

15% Reducing balance

Taxation

Taxation for the period 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 period 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 period was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2025

and 30 June 2026

1,196

AMORTISATION

Charge for period

1,196

At 30 June 2026

1,196

NET BOOK VALUE

At 30 June 2026

-

At 30 September 2025

1,196

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 October 2025

4,975

2,184

7,159

Disposals

(4,975

)

(2,184

)

(7,159

)

At 30 June 2026

-

-

-

DEPRECIATION

At 1 October 2025

4,849

1,886

6,735

Charge for period

14

34

48

Eliminated on disposal

(4,863

)

(1,920

)

(6,783

)

At 30 June 2026

-

-

-

NET BOOK VALUE

At 30 June 2026

-

-

-

At 30 September 2025

126

298

424

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.9.25

£

£

Directors' current accounts

-

14,499

VAT

-

84

-

14,583

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.9.25

£

£

Corporation tax

-

1,475

Social security and other taxes

-

(126

)

Directors' current accounts

14,835

-

Accruals and deferred income

900

504

15,735

1,853

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

30.9.25

value:

£

£

100

Ordinary

£1

100

100