REGISTERED NUMBER: 07350867 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

EPSILON ELECTRICAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr SD Read

Miss RV Taylor

REGISTERED OFFICE:

54 The Halfcroft

High Street

Syston

Leicester

Leicestershire

LE7 1LD

REGISTERED NUMBER:

07350867 (England and Wales)

FIXED ASSETS

Tangible assets

4

110,015

107,106

CURRENT ASSETS

Debtors

5

452,379

486,041

Cash at bank

73,015

70,344

525,394

556,385

CREDITORS

Amounts falling due within one year

6

326,876

301,721

NET CURRENT ASSETS

198,518

254,664

TOTAL ASSETS LESS CURRENT LIABILITIES

308,533

361,770

CREDITORS

Amounts falling due after more than one year

7

(30,026

)

(38,491

)

PROVISIONS FOR LIABILITIES

(24,667

)

(25,064

)

NET ASSETS

253,840

298,215

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

253,740

298,115

SHAREHOLDERS' FUNDS

253,840

298,215

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 30 July 2026 and were signed on its behalf by:

Mr SD Read - Director

Miss RV Taylor - Director

1.	STATUTORY INFORMATION

Epsilon 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 goods and 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 12 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 December 2024

8,557

208,521

217,078

Additions

-

32,889

32,889

At 30 November 2025

8,557

241,410

249,967

DEPRECIATION

At 1 December 2024

6,332

103,640

109,972

Charge for year

334

29,646

29,980

At 30 November 2025

6,666

133,286

139,952

NET BOOK VALUE

At 30 November 2025

1,891

108,124

110,015

At 30 November 2024

2,225

104,881

107,106

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 December 2024

129,740

Additions

32,889

Transfer to ownership

(59,402

)

At 30 November 2025

103,227

DEPRECIATION

At 1 December 2024

52,788

Charge for year

17,542

Transfer to ownership

(38,915

)

At 30 November 2025

31,415

NET BOOK VALUE

At 30 November 2025

71,812

At 30 November 2024

76,952

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

205,711

241,774

Amounts owed by group undertakings

215,192

212,696

Other debtors

31,476

31,571

452,379

486,041

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 8)

9,167

10,000

Hire purchase contracts (see note 9)

20,466

12,754

Trade creditors

56,826

41,028

Taxation and social security

52,592

91,786

Other creditors

187,825

146,153

326,876

301,721

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 8)

-

9,208

Hire purchase contracts (see note 9)

30,026

29,283

30,026

38,491

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans - less than 1 yr

9,167

10,000

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

9,208

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025

2024

£

£

Net obligations repayable:

Within one year

20,466

12,754

Between one and five years

30,026

29,283

50,492

42,037

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

9,167

19,208

Hire purchase contracts

50,492

42,037

59,659

61,245

11.	ULTIMATE CONTROLLING PARTY

The company regards Epsilon Electrical Holdings Limited, incorporated in England, as its ultimate parent company and controlling party.

Their accounts can be obtained from Companies House, Crown Way, Cardiff, CF14 3UZ.