REGISTERED NUMBER: 07448881 (England and Wales)

Financial Statements for the Year Ended 31 October 2025

for

K A H Electrical Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mr K A Harmer

REGISTERED OFFICE:

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

REGISTERED NUMBER:

07448881 (England and Wales)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Tangible assets

4

14,144

3,437

CURRENT ASSETS

Debtors

5

16,255

29,685

Cash at bank

13,661

52,287

29,916

81,972

CREDITORS

Amounts falling due within one year

6

33,435

50,966

NET CURRENT (LIABILITIES)/ASSETS

(3,519

)

31,006

TOTAL ASSETS LESS CURRENT LIABILITIES

10,625

34,443

CREDITORS

Amounts falling due after more than one year

7

4,430

6,328

NET ASSETS

6,195

28,115

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

6,194

28,114

SHAREHOLDERS' FUNDS

6,195

28,115

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 July 2026 and were signed by:

Mr K A Harmer - Director

1.	STATUTORY INFORMATION

K A H Electrical Limited 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.

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 represents net invoiced sales of services, excluding value added tax.

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

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

337

-

8,594

3,397

12,328

Additions

-

520

13,149

-

13,669

At 31 October 2025

337

520

21,743

3,397

25,997

DEPRECIATION

At 1 November 2024

337

-

5,875

2,679

8,891

Charge for year

-

130

2,652

180

2,962

At 31 October 2025

337

130

8,527

2,859

11,853

NET BOOK VALUE

At 31 October 2025

-

390

13,216

538

14,144

At 31 October 2024

-

-

2,719

718

3,437

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

13,501

27,774

Other debtors

2,754

1,911

16,255

29,685

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

6,328

9,299

Hire purchase contracts

1,156

-

Trade creditors

13,313

92

Taxation and social security

7,323

22,975

Other creditors

5,315

18,600

33,435

50,966

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

-

6,328

Hire purchase contracts

4,430

-

4,430

6,328

8.	RELATED PARTY DISCLOSURES

The director Mr K A Harmer is considered to be the key management personnel.