Company Registration No. 12294398 (England and Wales)
ARL Electrical Services Ltd
Unaudited accounts
for the year ended 30 November 2025
ARL Electrical Services Ltd
Unaudited accounts
Contents
ARL Electrical Services Ltd
Statement of financial position
as at 30 November 2025
Tangible assets
168,737
230,362
Cash at bank and in hand
30,458
-
Creditors: amounts falling due within one year
(152,856)
(183,449)
Net current assets
28,174
77,796
Total assets less current liabilities
196,911
308,158
Creditors: amounts falling due after more than one year
(95,406)
(105,521)
Provisions for liabilities
Deferred tax
(37,529)
(65,764)
Called up share capital
10
10
Profit and loss account
63,966
136,863
Shareholders' funds
63,976
136,873
For the year ending 30 November 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 April 2026 and were signed on its behalf by
A Lawford
Director
Company Registration No. 12294398
ARL Electrical Services Ltd
Notes to the Accounts
for the year ended 30 November 2025
ARL Electrical Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 12294398. The registered office is 2 Bailey Hill, Castle Cary, Somerset, BA7 7AD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% straight line
Plant & machinery
20% straight line
Motor vehicles
25% straight line
Fixtures & fittings
25% straight line
Computer equipment
33% straight line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
ARL Electrical Services Ltd
Notes to the Accounts
for the year ended 30 November 2025
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 December 2024
35,349
89,711
191,918
13,611
11,907
342,496
Additions
13,192
1,141
-
384
540
15,257
Disposals
-
(2,500)
(45,833)
-
(3,084)
(51,417)
At 30 November 2025
48,541
88,352
146,085
13,995
9,363
306,336
At 1 December 2024
7,906
38,869
50,309
6,022
9,028
112,134
Charge for the year
4,854
17,248
24,906
3,490
2,604
53,102
On disposals
-
(2,500)
(22,053)
-
(3,084)
(27,637)
At 30 November 2025
12,760
53,617
53,162
9,512
8,548
137,599
At 30 November 2025
35,781
34,735
92,923
4,483
815
168,737
At 30 November 2024
27,443
50,842
141,609
7,589
2,879
230,362
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
85,149
122,301
Amounts falling due within one year
Trade debtors
66,279
99,190
Accrued income and prepayments
3,048
630
Other debtors
52,801
94,433
ARL Electrical Services Ltd
Notes to the Accounts
for the year ended 30 November 2025
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
38,475
39,539
Obligations under finance leases and hire purchase contracts
29,010
17,218
Trade creditors
35,838
69,785
Taxes and social security
10,458
26,980
Other creditors
30,904
26,565
The finance leases and hire purchase contracts are secured on the assets concerned.
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
32,249
72,469
The finance leases and hire purchase contracts are secured on the assets concerned.
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Short term loan
47,216
26,401
47,216
26,401
Short term loan
47,216
26,400
47,216
26,400
94,432
52,801
94,432
52,801
There are no fixed terms for repayment. Interest at the rate of 2.25% was charged on the average outstanding balance in the year.
9
Average number of employees
During the year the average number of employees was 6 (2024: 8).