Electrue Services (Midlands) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01073872

Electrue Services (Midlands) Limited

Filleted Unaudited Financial Statements

31 October 2025

Electrue Services (Midlands) Limited

Financial Statements

Year ended 31 October 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Electrue Services (Midlands) Limited

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		36		42

Current assets

Stocks		11,261	11,379
Debtors	6	41	64
Cash at bank and in hand		2,169	2,755
		--------	--------
		13,471	14,198

Creditors: amounts falling due within one year	7	138,167		129,121
		---------		---------
Net current liabilities			124,696		114,923
			---------		---------
Total assets less current liabilities			( 124,660)		( 114,881)
			---------		---------
Net liabilities			( 124,660)		( 114,881)
			---------		---------

Electrue Services (Midlands) Limited

Statement of Financial Position (continued)

31 October 2025

	2025		2024
Note	£	£	£	£

Capital and reserves

Called up share capital	8	4	4
Profit and loss account		( 124,664)	( 114,885)
		---------	---------
Shareholders deficit		( 124,660)	( 114,881)
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 22 July 2026 , and are signed on behalf of the board by:

D A Gerrard Director

Company registration number: 01073872

Electrue Services (Midlands) Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 113 Stratford Road, Shirley, West Midlands, B90 3ND.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity. The directors of the company will continue to provide financial support, in view of this, the directors consider it appropriate to prepare financial statements on the going concern basis.

Revenue recognition

Turnover represents sales of goods and services and is recognised when goods and services are physically supplied to the customer.

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures & Fittings	-	15% reducing balance
Equipment	-	15% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price after making due allowance for obsolete and slow moving items.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into, either as financial assets, financial liabilities or equity interests. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 November 2024 and 31 October 2025	1,127	2,554	3,681
	-------	-------	-------
Depreciation
At 1 November 2024	1,125	2,514	3,639
Charge for the year	–	6	6
	-------	-------	-------
At 31 October 2025	1,125	2,520	3,645
	-------	-------	-------
Carrying amount
At 31 October 2025	2	34	36
	-------	-------	-------
At 31 October 2024	2	40	42
	-------	-------	-------

6. Debtors

	2025	2024
	£	£
Other debtors	41	64
	----	----

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	4,260	3,680
Other creditors	133,907	125,441
	---------	---------
	138,167	129,121
	---------	---------

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	4	4	4	4
	----	----	----	----

9. Other financial commitments

The company had total commitments at the balance sheet date of £ 2,812 (2024 - £ 2,812 ).