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Company Registration No. 05814800 (England and Wales)
Electrical Wholesale Specialists Limited Unaudited accounts for the year ended 31 March 2026
Electrical Wholesale Specialists Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Electrical Wholesale Specialists Limited Company Information for the year ended 31 March 2026
Directors
Edward Evans James Donovan
Company Number
05814800 (England and Wales)
Registered Office
Ty Dewin 16 Station Road Port Talbot SA13 1JB Wales
Accountants
ACCOUNTANCY SOLUTIONS TY DEWIN 16 STATION ROAD PORT TALBOT SA13 1JB
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Electrical Wholesale Specialists Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
85,706 
125,678 
Current assets
Inventories
256,705 
310,232 
Debtors
5
234,257 
221,571 
Cash at bank and in hand
76,271 
82,399 
567,233 
614,202 
Creditors: amounts falling due within one year
6
(312,281)
(329,392)
Net current assets
254,952 
284,810 
Total assets less current liabilities
340,658 
410,488 
Creditors: amounts falling due after more than one year
7
(103,975)
(99,868)
Net assets
236,683 
310,620 
Capital and reserves
Called up share capital
20,100 
20,100 
Profit and loss account
216,583 
290,520 
Shareholders' funds
236,683 
310,620 
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2026 and were signed on its behalf by
Edward Evans Director Company Registration No. 05814800
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Electrical Wholesale Specialists Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Electrical Wholesale Specialists Limited is a private company, limited by shares, registered in England and Wales, registration number 05814800. The registered office is Ty Dewin, 16 Station Road, Port Talbot, SA13 1JB, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% RB
Motor vehicles
25% SL
Fixtures & fittings
15% RB
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2025
11,245 
147,427 
67,842 
226,514 
Additions
749 
- 
496 
1,245 
At 31 March 2026
11,994 
147,427 
68,338 
227,759 
Depreciation
At 1 April 2025
5,762 
49,569 
45,505 
100,836 
Charge for the year
935 
36,857 
3,425 
41,217 
At 31 March 2026
6,697 
86,426 
48,930 
142,053 
Net book value
At 31 March 2026
5,297 
61,001 
19,408 
85,706 
At 31 March 2025
5,483 
97,858 
22,337 
125,678 
- 5 -
Electrical Wholesale Specialists Limited Notes to the Accounts for the year ended 31 March 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
997 
(9,939)
Trade debtors
211,226 
226,248 
Accrued income and prepayments
20,284 
2,012 
Other debtors
1,750 
3,250 
234,257 
221,571 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
16,039 
10,648 
Obligations under finance leases and hire purchase contracts
9,235 
9,235 
Trade creditors
194,169 
197,392 
Taxes and social security
7,375 
3,676 
Other creditors
66,710 
57,198 
Loans from directors
7,132 
39,622 
Accruals
11,621 
11,621 
312,281 
329,392 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
- 
3,288 
Obligations under finance leases and hire purchase contracts
103,975 
96,580 
103,975 
99,868 
8
Average number of employees
During the year the average number of employees was 5 (2025: 5).
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