Company Registration No. 05817790 (England and Wales)
CENTRAL ELECTRICAL (NW) LTD
Unaudited accounts
for the year ended 30 November 2025
CENTRAL ELECTRICAL (NW) LTD
Unaudited accounts
Contents
CENTRAL ELECTRICAL (NW) LTD
Company Information
for the year ended 30 November 2025
Company Number
05817790 (England and Wales)
Registered Office
Central Electrical
51-53 Ducie Street
Manchester
Lancashire
M1 2JQ
England
Accountants
Emerald Path Ltd
32 Frances Avenue
Gatley
Cheadle
Cheshire
SK8 4BJ
CENTRAL ELECTRICAL (NW) LTD
Statement of financial position
as at 30 November 2025
Intangible assets
880
2,640
Tangible assets
47,150
43,000
Inventories
157,946
55,000
Cash at bank and in hand
91,104
487,055
Creditors: amounts falling due within one year
(746,798)
(912,091)
Net current assets
265,122
340,359
Total assets less current liabilities
313,152
385,999
Creditors: amounts falling due after more than one year
-
(76,698)
Net assets
313,152
309,301
Called up share capital
1
1
Profit and loss account
313,151
309,300
Shareholders' funds
313,152
309,301
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 August 2026 and were signed on its behalf by
Nathan Quinlan
Director
Company Registration No. 05817790
CENTRAL ELECTRICAL (NW) LTD
Notes to the Accounts
for the year ended 30 November 2025
CENTRAL ELECTRICAL (NW) LTD is a private company, limited by shares, registered in England and Wales, registration number 05817790. The registered office is Central Electrical, 51-53 Ducie Street, Manchester, Lancashire, M1 2JQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25 % Reducing balance
Motor vehicles
25 % Reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Estimated life of 20 years
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
CENTRAL ELECTRICAL (NW) LTD
Notes to the Accounts
for the year ended 30 November 2025
4
Intangible fixed assets
Goodwill
At 30 November 2025
35,200
At 30 November 2025
34,320
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 December 2024
125,058
66,055
191,113
At 30 November 2025
142,765
66,055
208,820
At 1 December 2024
92,226
55,887
148,113
Charge for the year
11,015
2,542
13,557
At 30 November 2025
103,241
58,429
161,670
At 30 November 2025
39,524
7,626
47,150
At 30 November 2024
32,832
10,168
43,000
Amounts falling due within one year
Trade debtors
576,910
552,997
Accrued income and prepayments
51,237
46,203
Other debtors
134,723
111,195
CENTRAL ELECTRICAL (NW) LTD
Notes to the Accounts
for the year ended 30 November 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
76,317
243,852
Trade creditors
377,333
295,730
Taxes and social security
17,369
115,387
Loans from directors
191,956
209,250
8
Creditors: amounts falling due after more than one year
2025
2024
9
Transactions with related parties
As at 30 November 2025, Central Electrical (NW) Ltd, which is under common control by the same director, was owed £113,913.85 by Central NW Holdings Limited, £30.00 by Vista Viva 4909 Limited, and £780.00 by Vista Viva 3904 Limited.
10
Average number of employees
During the year the average number of employees was 30 (2024: 30).