Electrical Solutions (Europe) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07425689

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		117,599		126,118

			117,599		126,118
CURRENT ASSETS
Debtors	5	945,621		618,275
Cash at bank and in hand		186,801		310,084

		1,132,422		928,359
Creditors: Amounts Falling Due Within One Year	6	(607,703 )		(528,842 )

NET CURRENT ASSETS (LIABILITIES)			524,719		399,517

TOTAL ASSETS LESS CURRENT LIABILITIES			642,318		525,635

Creditors: Amounts Falling Due After More Than One Year	7		(28,447 )		(50,920 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(29,400 )		(31,530 )

NET ASSETS			584,471		443,185

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			584,470		443,184

SHAREHOLDERS' FUNDS			584,471		443,185

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Electrical Solutions (Europe) Ltd

Balance Sheet (continued)

As At 30 November 2025

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Arvinder Kaur Balrow

Director

26 August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Electrical Solutions (Europe) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07425689 . The registered office is 5-7, Station Road, Longfield, Kent, DA3 7QD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	15% reducing balance

2.4. Leasing and Hire Purchase Contracts

A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum leasepayments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

2.5. Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2.6. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

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Electrical Solutions (Europe) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.7. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.8. Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 5)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 December 2024	81,210	130,157	13,000	2,936	227,303
Additions	-	27,495	-	1,815	29,310
Disposals	-	(26,175 )	-	-	(26,175 )

As at 30 November 2025	81,210	131,477	13,000	4,751	230,438

Depreciation
As at 1 December 2024	25,680	72,988	2,356	161	101,185
Provided during the period	8,329	16,352	1,597	508	26,786
Disposals	-	(15,132 )	-	-	(15,132 )

As at 30 November 2025	34,009	74,208	3,953	669	112,839

Net Book Value
As at 30 November 2025	47,201	57,269	9,047	4,082	117,599

As at 1 December 2024	55,530	57,169	10,644	2,775	126,118

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	406,659	206,713
Other debtors	538,962	411,562

	945,621	618,275

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Electrical Solutions (Europe) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	31,594	14,757
Trade creditors	504,800	443,280
Other creditors	17,891	51,568
Taxation and social security	53,418	19,237

	607,703	528,842

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	28,447	50,920

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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