Company registration number 10464367 (England and Wales)
IMAP ELECTRICAL LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
IMAP ELECTRICAL LTD
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
IMAP Electrical Ltd
IMAP ELECTRICAL LTD
Statement Of Financial Position
as at 30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
118,363
114,033
Current assets
Debtors
189,311
148,280
Cash at bank and in hand
14,868
23,067
204,179
171,347
Creditors: amounts falling due within one year
(109,995)
(110,285)
Net current assets
94,184
61,062
Total assets less current liabilities
212,547
175,095
Creditors: amounts falling due after more than one year
(30,244)
(35,320)
Provisions for liabilities
(22,489)
(21,666)
Net assets
159,814
118,109
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
159,714
118,009
Total equity
159,814
118,109

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

IMAP Electrical Ltd
IMAP ELECTRICAL LTD
Statement Of Financial Position (CONTINUED)
as at 30 November 2025
- 2 -

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 3 July 2026 and are signed on its behalf by:
J Butterworth
Director
Company Registration No. 10464367
IMAP Electrical Ltd
IMAP ELECTRICAL LTD
Notes to the financial statements
for the year ended 30 November 2025
- 3 -
1
Accounting policies
Company information

IMAP Electrical Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit G Wheatley Park, Woodbottom, Mirfield, West Yorkshire, WF14 8HE.

Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principle accounting policies adopted are set below.

Turnover

Turnover represents the fair value of the consideration received for goods and services provided in the normal course of business, and is shown net of VAT. Turnover is recognised upon the provision of goods and services.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% Reducing balance
Motor vehicles
25% Reducing balance
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
IMAP Electrical Ltd
IMAP ELECTRICAL LTD
Notes to the financial statements (CONTINUED)
for the year ended 30 November 2025
- 4 -
3
Tangible fixed assets
Fixtures and fittings
Motor vehicles
Total
£
£
£
Cost
At 1 December 2024
9,046
166,706
175,752
Additions
2,475
48,785
51,260
Disposals
-
0
(58,517)
(58,517)
At 30 November 2025
11,521
156,974
168,495
Depreciation and impairment
At 1 December 2024
5,332
56,387
61,719
Depreciation charged in the year
1,446
27,535
28,981
Eliminated in respect of disposals
-
0
(40,568)
(40,568)
At 30 November 2025
6,778
43,354
50,132
Carrying amount
At 30 November 2025
4,743
113,620
118,363
At 30 November 2024
3,714
110,319
114,033
4
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
22,489
21,666
5
Parent company

The ultimate undertaking is considered to be IMAP Group Ltd, a company incorporated in England and Wales whose registered office is situated at Unit G Wheatley Park, Woodbottom, Mirfield, West Yorkshire, England, WF14 8HE.

2025-11-30 2024-12-01 false false false 03 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity J Butterworth J Butterworth Mr Jonathan Butterworth 10464367 2024-12-01 2025-11-30 10464367 2025-11-30 10464367 2024-11-30 10464367 core:FurnitureFittings 2025-11-30 10464367 core:MotorVehicles 2025-11-30 10464367 core:FurnitureFittings 2024-11-30 10464367 core:MotorVehicles 2024-11-30 10464367 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 10464367 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 10464367 core:Non-currentFinancialInstruments core:AfterOneYear 2025-11-30 10464367 core:Non-currentFinancialInstruments core:AfterOneYear 2024-11-30 10464367 core:ShareCapital 2025-11-30 10464367 core:ShareCapital 2024-11-30 10464367 core:RetainedEarningsAccumulatedLosses 2025-11-30 10464367 core:RetainedEarningsAccumulatedLosses 2024-11-30 10464367 bus:CompanySecretaryDirector1 2024-12-01 2025-11-30 10464367 core:FurnitureFittings 2024-12-01 2025-11-30 10464367 core:MotorVehicles 2024-12-01 2025-11-30 10464367 2023-12-01 2024-11-30 10464367 core:FurnitureFittings 2024-11-30 10464367 core:MotorVehicles 2024-11-30 10464367 2024-11-30 10464367 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 10464367 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 10464367 bus:FRS102 2024-12-01 2025-11-30 10464367 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 10464367 bus:Director1 2024-12-01 2025-11-30 10464367 bus:Director2 2024-12-01 2025-11-30 10464367 bus:CompanySecretary1 2024-12-01 2025-11-30 10464367 bus:FullAccounts 2024-12-01 2025-11-30 xbrli:pure xbrli:shares iso4217:GBP