Silverfin false false 30/09/2025 01/10/2024 30/09/2025 Mr H J N Simm 14/09/2023 19 August 2026 The principal activity of the Company during the financial year is electrical installation. 15139674 2025-09-30 15139674 bus:Director1 2025-09-30 15139674 2024-09-30 15139674 core:CurrentFinancialInstruments 2025-09-30 15139674 core:CurrentFinancialInstruments 2024-09-30 15139674 core:ShareCapital 2025-09-30 15139674 core:ShareCapital 2024-09-30 15139674 core:RetainedEarningsAccumulatedLosses 2025-09-30 15139674 core:RetainedEarningsAccumulatedLosses 2024-09-30 15139674 core:Vehicles 2024-09-30 15139674 core:ComputerEquipment 2024-09-30 15139674 core:Vehicles 2025-09-30 15139674 core:ComputerEquipment 2025-09-30 15139674 bus:OrdinaryShareClass1 2025-09-30 15139674 2024-10-01 2025-09-30 15139674 bus:FilletedAccounts 2024-10-01 2025-09-30 15139674 bus:SmallEntities 2024-10-01 2025-09-30 15139674 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 15139674 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 15139674 bus:Director1 2024-10-01 2025-09-30 15139674 core:Vehicles 2024-10-01 2025-09-30 15139674 core:ComputerEquipment 2024-10-01 2025-09-30 15139674 2023-09-14 2024-09-30 15139674 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 15139674 bus:OrdinaryShareClass1 2023-09-14 2024-09-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 15139674 (England and Wales)

# HS ELECTRICAL (BRISTOL) LTD

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

HS ELECTRICAL (BRISTOL) LTD

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

HS ELECTRICAL (BRISTOL) LTD

## BALANCE SHEET

As at 30 September 2025
HS ELECTRICAL (BRISTOL) LTD

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 30.09.2025 |  | 30.09.2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 8,273 |  | 10,341
|  | 8,273 |  | 10,341
Current assets |  |  |  |
Debtors | 4 | 70 |  | 4,577
Cash at bank and in hand |  | 1,072 |  | 0
|  | 1,142 |  | 4,577
Creditors: amounts falling due within one year | 5, 7 | ( 11,270) |  | ( 6,729)
Net current liabilities |  | (10,128) |  | (2,152)
Total assets less current liabilities |  | (1,855) |  | 8,189
Provision for liabilities |  | ( 1,572) |  | 0
Net (liabilities)/assets |  | ( 3,427) |  | 8,189
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account |  | ( 3,527 ) |  | 8,089
Total shareholder's (deficit)/funds |  | ( 3,427) |  | 8,189

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of HS Electrical (Bristol) Ltd (registered number: 15139674) were approved and authorised for issue by the Director on 19 August 2026. They were signed on its behalf by:

Mr H J N Simm Director |

HS ELECTRICAL (BRISTOL) LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
HS ELECTRICAL (BRISTOL) LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

##### General information and basis of accounting

HS Electrical (Bristol) Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 20 Kensington Road, Staple Hill, Bristol, BS16 4LX, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer and Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Revenue from services is recognised as they are delivered.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
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 financial statements. 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 tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Vehicles | 20 % reducing balance
Computer equipment | 20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| Year ended 30.09.2025 |  | Period from 14.09.2023 to 30.09.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Tangible assets

| Vehicles |  | Computer equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 October 2024 | 12,717 |  | 414 |  | 13,131
At 30 September 2025 | 12,717 |  | 414 |  | 13,131
Accumulated depreciation |  |  |  |  |
At 01 October 2024 | 2,755 |  | 35 |  | 2,790
Charge for the financial year | 1,993 |  | 75 |  | 2,068
At 30 September 2025 | 4,748 |  | 110 |  | 4,858
Net book value |  |  |  |  |
At 30 September 2025 | 7,969 |  | 304 |  | 8,273
At 30 September 2024 | 9,962 |  | 379 |  | 10,341

#### 4. Debtors

| 30.09.2025 |  | 30.09.2024
| £ |  | £
Trade debtors | 70 |  | 740
Other debtors | 0 |  | 3,837
| 70 |  | 4,577

#### 5. Creditors: amounts falling due within one year

| 30.09.2025 |  | 30.09.2024
| £ |  | £
Bank overdrafts | 0 |  | 2,831
Taxation and social security | 1,163 |  | 0
Other creditors | 10,107 |  | 3,898
| 11,270 |  | 6,729

#### 6. Called-up share capital

| 30.09.2025 |  | 30.09.2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 7. Related party transactions

Transactions with Director - Mr H J N Simm

| 30.09.2025 |  | 30.09.2024
| £ |  | £
Opening balance | 3,755 |  | 0
Advances to director | 16,869 |  | 25,427
Repayments by director | (20,624) |  | (21,672)
| 0 |  | 3,755

Loan is repayable on demand and interest is charged at the HMRC official rate.