REGISTERED NUMBER: 07847822 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

M Howe Electrical Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Howe

REGISTERED OFFICE:

D12 Alison Business Centre

Alison Crescent

Sheffield

S2 1AS

REGISTERED NUMBER:

07847822 (England and Wales)

ACCOUNTANTS:

Camplejohn Rowan

CFC House

Acorn Business Park

Woodseats Close

Sheffield

South Yorkshire

S8 0TB

FIXED ASSETS

Tangible assets

4

49,385

51,132

CURRENT ASSETS

Stocks

33,540

27,400

Debtors

5

80,371

249,628

Cash at bank

47,703

18,555

161,614

295,583

CREDITORS

Amounts falling due within one year

6

(149,547

)

(269,207

)

NET CURRENT ASSETS

12,067

26,376

TOTAL ASSETS LESS CURRENT LIABILITIES

61,452

77,508

CREDITORS

Amounts falling due after more than one year

7

(16,304

)

(40,311

)

PROVISIONS FOR LIABILITIES

(9,010

)

(9,701

)

NET ASSETS

36,138

27,496

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

36,128

27,486

SHAREHOLDERS' FUNDS

36,138

27,496

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 August 2026 and were signed by:

M Howe - Director

1.	STATUTORY INFORMATION

M Howe Electrical Services 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 represents sale of services. It is recognised when the services are provided.

Income is also received from the hire of equipment / assets. This is recognised when the hire takes place.

Tangible fixed assets

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

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

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

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 7 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 December 2024

14,622

49,188

8,285

Additions

-

3,358

1,398

At 30 November 2025

14,622

52,546

9,683

DEPRECIATION

At 1 December 2024

-

23,233

3,575

Charge for year

-

7,286

1,731

At 30 November 2025

-

30,519

5,306

NET BOOK VALUE

At 30 November 2025

14,622

22,027

4,377

At 30 November 2024

14,622

25,955

4,710

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 December 2024

4,333

14,574

91,002

Additions

-

4,837

9,593

At 30 November 2025

4,333

19,411

100,595

DEPRECIATION

At 1 December 2024

4,333

8,729

39,870

Charge for year

-

2,323

11,340

At 30 November 2025

4,333

11,052

51,210

NET BOOK VALUE

At 30 November 2025

-

8,359

49,385

At 30 November 2024

-

5,845

51,132

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

74,346

245,177

Prepayments

6,025

4,451

80,371

249,628

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

21,903

41,065

Trade creditors

76,318

107,367

Tax

19,990

5

Social security and other taxes

4,017

2,420

VAT

18,750

40,756

Other creditors

6,269

65,217

Directors' current accounts

-

10,077

Accrued expenses

2,300

2,300

149,547

269,207

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

16,304

40,311