IRIS Accounts Production v26.1.10.61 04479107 Board of Directors Board of Directors 1.8.24 31.7.25 31.7.25 false true false false false true false Ordinary 0.01000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04479107 2024-07-31 04479107 2025-07-31 04479107 2024-08-01 2025-07-31 04479107 2023-07-31 04479107 2023-08-01 2024-07-31 04479107 2024-07-31 04479107 ns15:EnglandWales 2024-08-01 2025-07-31 04479107 ns14:PoundSterling 2024-08-01 2025-07-31 04479107 ns10:Director1 2024-08-01 2025-07-31 04479107 ns10:Director2 2024-08-01 2025-07-31 04479107 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04479107 ns10:SmallEntities 2024-08-01 2025-07-31 04479107 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 04479107 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 04479107 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 04479107 ns10:FullAccounts 2024-08-01 2025-07-31 04479107 1 2024-08-01 2025-07-31 04479107 ns10:OrdinaryShareClass1 2024-08-01 2025-07-31 04479107 ns10:CompanySecretary1 2024-08-01 2025-07-31 04479107 ns10:RegisteredOffice 2024-08-01 2025-07-31 04479107 ns5:CurrentFinancialInstruments 2025-07-31 04479107 ns5:CurrentFinancialInstruments 2024-07-31 04479107 ns5:ShareCapital 2025-07-31 04479107 ns5:ShareCapital 2024-07-31 04479107 ns5:CapitalRedemptionReserve 2025-07-31 04479107 ns5:CapitalRedemptionReserve 2024-07-31 04479107 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 04479107 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 04479107 ns5:NetGoodwill 2024-08-01 2025-07-31 04479107 ns5:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 04479107 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-08-01 2025-07-31 04479107 ns5:PlantMachinery 2024-08-01 2025-07-31 04479107 ns5:MotorVehicles 2024-08-01 2025-07-31 04479107 ns5:ComputerEquipment 2024-08-01 2025-07-31 04479107 ns5:NetGoodwill 2024-07-31 04479107 ns5:NetGoodwill 2025-07-31 04479107 ns5:NetGoodwill 2024-07-31 04479107 ns5:LandBuildings 2024-07-31 04479107 ns5:PlantMachinery 2024-07-31 04479107 ns5:LandBuildings 2024-08-01 2025-07-31 04479107 ns5:LandBuildings 2025-07-31 04479107 ns5:PlantMachinery 2025-07-31 04479107 ns5:LandBuildings 2024-07-31 04479107 ns5:PlantMachinery 2024-07-31 04479107 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 04479107 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 04479107 ns10:OrdinaryShareClass1 2025-07-31 04479107 ns10:Director1 1 2024-07-31 04479107 ns10:Director1 1 2023-07-31 04479107 ns10:Director1 1 2024-08-01 2025-07-31 04479107 ns10:Director1 1 2023-08-01 2024-07-31 04479107 ns10:Director1 1 2025-07-31 04479107 ns10:Director1 1 2024-07-31 04479107 2 ns10:Director2 2024-07-31 04479107 2 ns10:Director2 2023-07-31 04479107 2 ns10:Director2 2024-08-01 2025-07-31 04479107 2 ns10:Director2 2023-08-01 2024-07-31 04479107 2 ns10:Director2 2025-07-31 04479107 2 ns10:Director2 2024-07-31

REGISTERED NUMBER: 04479107 (England and Wales)

AFFLECK ELECTRICAL LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31ST JULY 2025

AFFLECK ELECTRICAL LIMITED (REGISTERED NUMBER: 04479107) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2025

| Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 7

| AFFLECK ELECTRICAL LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST JULY 2025

| DIRECTORS: | Mr N C J Whelan

| Mrs D A Whelan

| SECRETARY: | Mrs D A Whelan

| REGISTERED OFFICE: | Unit 10a The Oppenheimer Centre

| Greenbridge Road

| SWINDON

| Wiltshire

| SN3 3LH

| REGISTERED NUMBER: | 04479107 (England and Wales)

| ACCOUNTANTS: | Morris Owen

| Chartered Accountants

| 43-45 Devizes Road

| SWINDON

| Wiltshire

| SN1 4BG

AFFLECK ELECTRICAL LIMITED (REGISTERED NUMBER: 04479107) |

STATEMENT OF FINANCIAL POSITION

31ST JULY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 240,689 |  | 146,704 |  |

240,689 |  | 146,704 |  |

CURRENT ASSETS

Stocks | 21,035 |  | 6,034 |  |

Debtors | 6 | 844,400 |  | 563,854 |  |

Cash at bank | 473,535 |  | 780,903 |  |

1,338,970 |  | 1,350,791 |  |

CREDITORS

Amounts falling due within one year | 7 | 602,574 |  | 628,955 |  |

NET CURRENT ASSETS | 736,396 |  | 721,836 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 977,085 |  | 868,540 |  |

PROVISIONS FOR LIABILITIES | 27,052 |  | 27,874 |  |

NET ASSETS | 950,033 |  | 840,666 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 9 |  | 12 |  |

Capital redemption reserve | 3 |  | - |  |

Retained earnings | 950,021 |  | 840,654 |  |

SHAREHOLDERS' FUNDS | 950,033 |  | 840,666 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

AFFLECK ELECTRICAL LIMITED (REGISTERED NUMBER: 04479107) |

STATEMENT OF FINANCIAL POSITION - continued

31ST JULY 2025

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 Board of Directors and authorised for issue on 30th June 2026 and were signed on its behalf by:

Mrs D A Whelan - Director

Mr N C J Whelan - Director

AFFLECK ELECTRICAL LIMITED (REGISTERED NUMBER: 04479107) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2025

1. | STATUTORY INFORMATION

| Affleck Electrical Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address

| are as below:

| Registered number: 04479107

| Registered office: Unit 10a The Oppenheimer Centre, Greenbridge Road, Swindon, Wiltshire, SN3 3LH

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

| In preparing these financial statements, the directors have made the following judgements:

| - Determine whether leases entered into by the company as a lessee are operating leases or

| finance leases. These decisions depend on an assessment of whether the risks and rewards of

| ownership have been transferred from the lessor to the lessee on a lease by lease basis.

| - Determine the period of useful economic life and any residual value of all tangible fixed assets

| order to write off the value of each asset over that period.

| - Determine an appropriate provision for bad and doubtful debts by assessing the recoverability of

| all balances on a balance by balance basis.

| - Determine an appropriate provision for obsolete and slow moving stocks by assessing the net

| realisable value of all stock lines on a line by line basis

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover from the rendering of services is recognised when the outcome of the transaction can be assessed reliably. Revenue is recognised by reference to the stage of completion which is dependent on the nature of the contract, but will generally be based on costs incurred up to the reporting date or achievement of contractual milestones where appropriate.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

| 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

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

| Freehold property | - | 2% on cost

| Plant and machinery | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

AFFLECK ELECTRICAL LIMITED (REGISTERED NUMBER: 04479107) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST JULY 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Financial instruments

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

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

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 23 (2024 - 27 ) .

AFFLECK ELECTRICAL LIMITED (REGISTERED NUMBER: 04479107) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST JULY 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st August 2024

| and 31st July 2025 | 5,000 |  |

| AMORTISATION

| At 1st August 2024

| and 31st July 2025 | 5,000 |  |

| NET BOOK VALUE

| At 31st July 2025 | - |  |

| At 31st July 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1st August 2024 | - |  | 305,425 |  | 305,425 |  |

| Additions | 133,042 |  | 15,670 |  | 148,712 |  |

| Disposals | - |  | (33,972 | ) | (33,972 | ) |

| At 31st July 2025 | 133,042 |  | 287,123 |  | 420,165 |  |

| DEPRECIATION

| At 1st August 2024 | - |  | 158,721 |  | 158,721 |  |

| Charge for year | 488 |  | 40,848 |  | 41,336 |  |

| Eliminated on disposal | - |  | (20,581 | ) | (20,581 | ) |

| At 31st July 2025 | 488 |  | 178,988 |  | 179,476 |  |

| NET BOOK VALUE

| At 31st July 2025 | 132,554 |  | 108,135 |  | 240,689 |  |

| At 31st July 2024 | - |  | 146,704 |  | 146,704 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 456,347 |  | 492,926 |  |

| Other debtors | 388,053 |  | 70,928 |  |

844,400 |  | 563,854 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 154,464 |  | 258,257 |  |

| Taxation and social security | 317,374 |  | 216,855 |  |

| Other creditors | 130,736 |  | 153,843 |  |

602,574 |  | 628,955 |  |

AFFLECK ELECTRICAL LIMITED (REGISTERED NUMBER: 04479107) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST JULY 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 941 | Ordinary | £0.01 | 9 |  | 12 |  |

| On 11 October 2024, the company repurchased 259 £0.01 Ordinary Shares at market value of £868.7259 per share. The shares were subsequently cancelled.

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31st July 2025 and 31st July 2024:

2025 | 2024 |

£ | £ |

| Mrs D A Whelan

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 254,888 |  | - |  |

| Amounts repaid | (192,468 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 62,420 |  | - |  |

| Mr N C J Whelan

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 192,586 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 192,586 |  | - |  |

| The loans were provided interest free and were repaid on 29/04/2026