Electricity Solutions Limited - Filleted accounts

Registered number

05990422

Electricity Solutions Limited

Unaudited Filleted Accounts

30 November 2025

Electricity Solutions Limited
Registered number:		05990422
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		87,643			143,528

Current assets
Stocks		481,049			488,828
Debtors	4	134,867			506,614
Cash at bank and in hand		93,651			192,735
		709,567			1,188,177

Creditors: amounts falling due within one year	5	(462,695)			(572,995)

Net current assets			246,872			615,182

Total assets less current liabilities			334,515			758,710

Creditors: amounts falling due after more than one year	6		(250,061)			(82,219)

Provisions for liabilities			(16,652)			(27,270)


			67,802			649,221

Capital and reserves
Called up share capital			100			100
Profit and loss account			67,702			649,121

Shareholders' funds			67,802			649,221

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Kevin Bergin
Director
Approved by the board on 27 August 2026

Electricity Solutions Limited
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies


	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	Over 10 years straigh line
	Fixtures, fittings, tools and equipment	Over 5 years straight line
	Motor Vehicles	Over 5 years straight line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	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.

	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.

	Leased assets
	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 lease payments. 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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			19		19


3	Tangible fixed assets
		Plant and machinery & Equip etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 December 2024	129,523		245,826		375,349
	Additions	1,205		-		1,205
	At 30 November 2025	130,728		245,826		376,554

	Depreciation
	At 1 December 2024	79,133		152,688		231,821
	Charge for the year	23,683		33,407		57,090
	At 30 November 2025	102,816		186,095		288,911

	Net book value
	At 30 November 2025	27,912		59,731		87,643
	At 30 November 2024	50,390		93,138		143,528


4	Debtors			2025		2024
£					£

	Trade debtors			126,367		401,971
	Taxation and social security costs			-		62,073
	Other debtors			8,500		42,570
				134,867		506,614


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			22,727		45,455
	Obligations under finance lease and hire purchase contracts			19,443		19,443
	Trade creditors			216,953		335,872
	Taxation and social security costs			92,100		62,308
	Other creditors			111,472		109,917
				462,695		572,995


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		22,727
	Obligations under finance lease and hire purchase contracts			250,061		59,492
				250,061		82,219


7	Controlling party

	At the balance sheet date, Mr Kevin Bergin and Mrs Gillian Bergin are the controlling parties by virtue of their shareholding.


8	Other information

	Electricity Solutions Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Station Works
	Hooton Road
	Ellesmere Port
	Cheshire
	CH66 7NF