REGISTERED NUMBER: 09273852 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

TMR ELECTRICAL SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T Bray

REGISTERED OFFICE:

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

REGISTERED NUMBER:

09273852 (England and Wales)

ACCOUNTANTS:

Randall & Payne LLP

Chartered Accountants

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

FIXED ASSETS

Property, plant and equipment

4

1,299

1,699

CURRENT ASSETS

Inventories

32,400

56,552

Debtors

5

223,720

186,314

256,120

242,866

CREDITORS

Amounts falling due within one year

6

213,361

238,041

NET CURRENT ASSETS

42,759

4,825

TOTAL ASSETS LESS CURRENT LIABILITIES

44,058

6,524

CREDITORS

Amounts falling due after more than one year

7

-

6,118

NET ASSETS

44,058

406

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

43,958

306

SHAREHOLDERS' FUNDS

44,058

406

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 July 2026 and were signed by:

T Bray - Director

1.	STATUTORY INFORMATION

TMR Electrical Services Ltd 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

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 is recognised upon completion of consultancy contracts.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Office equipment

-

33% on cost

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Going concern

The director has considered the risks and issues concerning the company and it's activities and no material uncertainties that may cast significant doubt about the company's ability of the company to continue as a going concern have been identified by the director.

Provisions

Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 16 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Office

machinery

equipment

Totals

£

£

£

COST

At 1 November 2024

575

1,690

2,265

Additions

-

320

320

At 31 October 2025

575

2,010

2,585

DEPRECIATION

At 1 November 2024

-

566

566

Charge for year

86

634

720

At 31 October 2025

86

1,200

1,286

NET BOOK VALUE

At 31 October 2025

489

810

1,299

At 31 October 2024

575

1,124

1,699

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

157,293

130,672

Other debtors

35,460

42,978

Directors' loan accounts

29,182

10,757

Prepayments

1,785

1,907

223,720

186,314

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

16,941

28,110

Trade creditors

113,758

116,183

Corporation Tax

48,101

51,577

Social security and other taxes

(3,925

)

9,643

VAT

16,615

20,358

Other creditors

8,849

8,270

Pension

9,852

1,078

Accrued expenses

3,170

2,822

213,361

238,041

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

-

6,118

8.	TRANSACTIONS WITH DIRECTORS

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

T Bray

Balance outstanding at start of year

10,757

(4,833

)

Amounts advanced

117,391

154,283

Amounts repaid

(98,966

)

(138,693

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

29,182

10,757

Interest is being charged on the balance above at the HMRC approved rate, and there are no set repayment terms.