REGISTERED NUMBER: 07851984 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

H & P Electrical Contractors Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

J Hughes

C Phillips

Registered office:

Unit 3A

Brymau Three Industrial Estate

River Lane

Saltney

CH4 8RQ

Registered number:

07851984 (England and Wales)

Accountants:

Ellis & Co

Chartered Accountants

114-120 Northgate Street

Chester

CH1 2HT

Fixed assets

Tangible assets

4

30,060

37,313

Current assets

Stocks

7,500

7,875

Debtors

5

36,478

53,913

Cash at bank

9,848

7,918

53,826

69,706

Creditors

Amounts falling due within one year

6

67,974

72,994

Net current liabilities

(14,148

)

(3,288

)

Total assets less current liabilities

15,912

34,025

Creditors

Amounts falling due after more than one year

7

(46,288

)

(57,079

)

Provisions for liabilities

9

(4,953

)

(404

)

Net liabilities

(35,329

)

(23,458

)

Capital and reserves

Called up share capital

2

2

Retained earnings

(35,331

)

(23,460

)

Shareholders' funds

(35,329

)

(23,458

)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by:

J Hughes - Director

1.	Statutory information

H & P Electrical Contractors 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures, fittings & equipment

-

20% reducing balance

Motor vehicles

-

25% on cost and 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Operating and finance leases

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

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.

Going concern

These financial statements are prepared on the going concern basis, on the assumption that the company's creditors will continue to provide financial support to enable the company to meet its current liabilities, which exceeded its current assets at 30 November 2025.

3.	Employees and directors

The average number of employees during the year was 8 (2024 - 8 ) .

4.	Tangible fixed assets

Fixtures,

fittings

Motor

& equipment

vehicles

Totals

£

£

£

Cost

At 1 December 2024

5,530

102,465

107,995

Additions

-

23,632

23,632

Disposals

-

(24,383

)

(24,383

)

At 30 November 2025

5,530

101,714

107,244

Depreciation

At 1 December 2024

2,922

67,760

70,682

Charge for year

522

22,744

23,266

Eliminated on disposal

-

(16,764

)

(16,764

)

At 30 November 2025

3,444

73,740

77,184

Net book value

At 30 November 2025

2,086

27,974

30,060

At 30 November 2024

2,608

34,705

37,313

5.

Debtors: amounts falling due within one year

30/11/25

30/11/24

£

£

Trade debtors

24,407

13,213

Other debtors

12,071

40,700

36,478

53,913

6.

Creditors: amounts falling due within one year

30/11/25

30/11/24

£

£

Hire purchase contracts and finance leases

12,129

12,239

Trade creditors

16,000

9,470

Taxation and social security

4,015

2,013

Other creditors

35,830

49,272

67,974

72,994

7.

Creditors: amounts falling due after more than one year

30/11/25

30/11/24

£

£

Hire purchase contracts and finance leases

46,288

46,939

Other creditors

-

10,140

46,288

57,079

8.	Secured debts

The following secured debts are included within creditors:

30/11/25

30/11/24

£

£

Hire purchase contracts and finance leases

58,417

59,178

Hire purchase contracts and finance leases are secured on the underlying assets.

9.	Provisions for liabilities

30/11/25

30/11/24

£

£

Deferred tax

Accelerated capital allowances

4,953

404

Deferred

tax

£

Balance at 1 December 2024

404

Provided during year

4,549

Balance at 30 November 2025

4,953

10.	Other financial commitments

At 30 November 2025 the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £28,125 of which £5,625 was due within one year.

11.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

30/11/25

30/11/24

£

£

J Hughes

Balance outstanding at start of year

15,005

11,159

Amounts advanced

28,400

29,850

Amounts repaid

(31,334

)

(26,004

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

12,071

15,005

C Phillips

Balance outstanding at start of year

3,885

3,013

Amounts advanced

12,653

16,738

Amounts repaid

(16,538

)

(15,866

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

3,885

Amounts repaid by J Hughes include £15,000 on 31 March 2025 and by C Phillips £6,973 on 31 March 2025. The maximum balance outstanding during the year for J Hughes was £19,392 and for C Phillips £7,882.

Loans to the directors are interest-free and repayable on demand.