REGISTERED NUMBER: 06735172 (England and Wales)

Financial Statements

for the Year Ended 30 November 2025

for

Colne Valley Electrical (North) Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

A A Ratcliffe

REGISTERED OFFICE:

5 Grange Way

Colchester

Essex

CO2 8HG

REGISTERED NUMBER:

06735172 (England and Wales)

AUDITORS:

Knights Lowe Limited

Eldo House

Kempson Way

Suffolk Business Park

Bury St Edmunds

Suffolk

IP32 7AR

CURRENT ASSETS

Debtors

4

178,726

99,302

Cash at bank

2,385

5,590

181,111

104,892

CREDITORS

Amounts falling due within one year

5

178,548

102,756

NET CURRENT ASSETS

2,563

2,136

TOTAL ASSETS LESS CURRENT LIABILITIES

2,563

2,136

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

2,463

2,036

SHAREHOLDERS' FUNDS

2,563

2,136

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 11 August 2026 and were signed by:

A A Ratcliffe - Director

1.	STATUTORY INFORMATION

Colne Valley Electrical (North) 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents amounts receivable for the provision of labour and related services to fellow group undertakings, net of value added tax. Turnover is recognised in the period in which the services are provided, when the amount of revenue can be measured reliably and it is probable that the economic benefits associated with the transaction will flow to the company.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, bank facilities and loans with related parties.

Debt instruments that are payable or receivable within one year, such as trade payables or receivables, are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. Debt instruments that are repayable or receivable after one year are initially measured at the present value of the future cash flows and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each financial year for evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised in the Income Statement.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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 66 (2024 - 57 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

178,726

98,502

Other debtors

-

800

178,726

99,302

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

216

Taxation and social security

89,280

64,030

Other creditors

89,268

38,510

178,548

102,756

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Michael Mortimer FCA FCCA (Senior Statutory Auditor)

for and on behalf of Knights Lowe Limited

8.	CONTINGENT LIABILITIES

The company has provided an unlimited intercompany bank guarantee. The directors consider that the likelihood of any outflow under this arrangement is remote, and accordingly no provision has been made in these financial statements.

9.	CONTROLLING PARTY

The company's immediate parent undertaking is Colne Valley Electrical Limited whose registered office is at 5 Grange Way, Colchester, Essex, CO2 8HG.

The ultimate controlling party which prepares group financial statements is Colne Valley Group Holdings Ltd whose registered office is at 5 Grange Way, Colchester, Essex, CO2 8HG.