Energy Electrical Contracting Limited


Directors	James Collins
	Wayne Lowe


Company Secretary	Lowe, Wayne


Registered Address	Unit 9 Clayfield Close
	Moulton Park Ind Est
	Northampton
	NN3 6QF


Registered Number	06571200 (England and Wales)

Balance Sheet as at
30 April 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		123,429		137,308
			123,429		137,308
Current assets
Debtors		314,600		255,590
Cash at bank and on hand		285,996		72,553
		600,596		328,143
Creditors amounts falling due within one year	4	(482,994)		(203,211)
Net current assets (liabilities)			117,602		124,932
Total assets less current liabilities			241,031		262,240
Creditors amounts falling due after one year	5		(56,074)		(76,226)
Provisions for liabilities	6		(30,856)		(34,326)
Net assets			154,101		151,688
Capital and reserves
Called up share capital			100		100
Profit and loss account			154,001		151,588
Shareholders' funds			154,101		151,688

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 19 June 2026, and are signed on its behalf by:

James Collins
Director

Wayne Lowe
Director

Registered Company No. 06571200

Energy Electrical Contracting Limited

Notes to the Financial Statements
for the year ended 30 April 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	15
Plant and machinery	25	-
Vehicles	25	-
Office Equipment	-	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	8		11

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 May 25	97,220	51,824	71,621	4,202	224,867
Additions	-	2,224	10,551	1,610	14,385
Disposals	-	-	(10,250)	-	(10,250)
At 30 April 26	97,220	54,048	71,922	5,812	229,002
Depreciation and impairment
At 01 May 25	12,423	35,350	36,685	3,101	87,559
Charge for year	6,481	4,388	10,650	819	22,338
On disposals	-	-	(4,324)	-	(4,324)
At 30 April 26	18,904	39,738	43,011	3,920	105,573
Net book value
At 30 April 26	78,316	14,310	28,911	1,892	123,429
At 30 April 25	84,797	16,474	34,936	1,101	137,308

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	439,538	142,034
Bank borrowings and overdrafts	13,018	18,421
Taxation and social security	23,289	34,348
Finance lease and HP contracts	7,149	8,408
Total	482,994	203,211

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	56,074	76,226
Total	56,074	76,226

6.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	30,856	34,326
Total	30,856	34,326

7.	Operating lease commitments
	At 30/04/2026, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £13,924 (2025 – £8,683)

8.	Contingent liabilities
	The company has granted a charge, secured by a debenture, in favour of NatWest Bank PLC. The charge is in respect of a mortgage drawn by Collow Properties Limited, a company under common control. The debenture contains fixed and floating charges that cover all property/undertakings of the company.

9.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
James Collins	2,799	0	2,799	0
	2,799	0	2,799	0

10.	Controlling party
	Collow Properties Limited (Company registration number 13414774) is regarded by the directors as being the company's ultimate parent company.