Registration number: 11924179

Dennis Electrical Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Dennis Electrical Ltd

Company Information

Director

Mr Phillip Dennis

Company secretary

Miss Sophie Abbott

Registered office

c/o Atkinson Evans Limited The Old Drill Hall 10 Arnot Hill Road Arnold Nottingham NG5 6LJ

Accountants

Atkinson Evans Limited Chartered Certified AccountantsThe Old Drill Hall 10 Arnot Hill Road Arnold Nottingham Nottinghamshire NG5 6LJ

Dennis Electrical Ltd

(Registration number: 11924179)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	78,659	64,890
Current assets
Stocks	5	3,000	3,000
Debtors	6	204,093	85,218
Cash at bank and in hand		7,942	8,318
		215,035	96,536
Creditors: Amounts falling due within one year	7	(154,132)	(88,757)
Net current assets		60,903	7,779
Total assets less current liabilities		139,562	72,669
Creditors: Amounts falling due after more than one year	7	(44,657)	(48,372)
Net assets		94,905	24,297
Capital and reserves
Called up share capital		4	4
Retained earnings		94,901	24,293
Shareholders' funds		94,905	24,297

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.

Approved and authorised by the director on 20 July 2026
 

......................................... Mr Phillip Dennis Director

Dennis Electrical Ltd

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:
c/o Atkinson Evans Limited
The Old Drill Hall
10 Arnot Hill Road
Arnold
Nottingham
NG5 6LJ

These financial statements were authorised for issue by the director on 20 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.

Revenue recognition

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.

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.

Dennis Electrical Ltd

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

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:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Dennis Electrical Ltd

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

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 are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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 8 (2025 - 7).

Dennis Electrical Ltd

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

4	Tangible assets

	Fixtures and fittings £	Motor vehicles  £	Total £
Cost or valuation
At 1 May 2025	5,798	129,173	134,971
Additions	4,304	34,193	38,497
At 30 April 2026	10,102	163,366	173,468
Depreciation
At 1 May 2025	5,297	64,784	70,081
Charge for the year	631	24,097	24,728
At 30 April 2026	5,928	88,881	94,809
Carrying amount
At 30 April 2026	4,174	74,485	78,659
At 30 April 2025	501	64,389	64,890

5

Stocks

	2026 £	2025 £
Raw materials and consumables	3,000	3,000

6

Debtors

Current	2026 £	2025 £
Trade debtors	50,300	9,934
Prepayments	4,808	4,502
Other debtors	148,985	70,782
	204,093	85,218

7

Creditors

Creditors: amounts falling due within one year

Dennis Electrical Ltd

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

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	24,588	20,503
Trade creditors		60,000	18,697
Taxation and social security		44,908	38,202
Accruals and deferred income		2,218	1,414
Other creditors		22,418	9,941
		154,132	88,757

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	44,657	48,372

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	10,973	14,378
Hire purchase contracts	33,684	33,994
	44,657	48,372

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	3,405	3,322
Hire purchase contracts	21,183	17,181
	24,588	20,503

9	Related party transactions

Transactions with the director

2026	At 1 May 2025 £	Advances to director £	At 30 April 2026 £
Mr Phillip Dennis
Directors loan	18,899	107,169	126,068

Dennis Electrical Ltd

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

2025	At 1 May 2024 £	Advances to director £	At 30 April 2025 £
Mr Phillip Dennis
Directors loan	16,826	2,073	18,899

Interest is charged on the above loan at the HMRC rate applicable to beneficial loan arrangements