Nash Electrical Limited

Nash Electrical Limited
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Nash Electrical Limited Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of Nash Electrical Limited for the year ended 31 March 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Nash Electrical Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ This report is made solely to the Board of Directors of Nash Electrical Limited, as a body, in accordance with the terms of our engagement letter dated 15 June 2026 Our work has been undertaken solely to prepare for your approval the accounts of Nash Electrical Limited and state those matters that we have agreed to state to the Board of Directors of Nash Electrical Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nash Electrical Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Nash Electrical Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Nash Electrical Limited. You consider that Nash Electrical Limited is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of Nash Electrical Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2026 .................................................... Bharat D Hathi Ltd Ocean House Kingston Crescent Portsmouth Hampshire PO2 8FA 08 September 2026 1

Nash Electrical Limited
Accountants' Report
For the year ended 31 March 2026

Report to the directors on the preparation of the unaudited statutory accounts of Nash Electrical Limited for the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Nash Electrical Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/

This report is made solely to the Board of Directors of Nash Electrical Limited, as a body, in accordance with the terms of our engagement letter dated 15 June 2026 Our work has been undertaken solely to prepare for your approval the accounts of Nash Electrical Limited and state those matters that we have agreed to state to the Board of Directors of Nash Electrical Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nash Electrical Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Nash Electrical Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Nash Electrical Limited. You consider that Nash Electrical Limited is exempt from the statutory audit requirement for the year

We have not been instructed to carry out an audit or a review of the accounts of Nash Electrical Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2026

....................................................
Bharat D Hathi Ltd
Ocean House
Kingston Crescent
Portsmouth
Hampshire
PO2 8FA
08 September 2026

1

Nash Electrical Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	4	6,352	6,844
		6,352	6,844
Current assets
Stocks		400	400
Debtors		5,075	17,043
Cash at bank and in hand		28,665	24,088
		34,140	41,531
Creditors: amount falling due within one year		(23,752)	(26,329)
Net current assets		10,388	15,202

Total assets less current liabilities		16,740	22,046
Creditors: amount falling due after more than one year		(8,482)	(11,576)
Provisions for liabilities		0	(1,300)
Net assets		8,258	9,170

Capital and reserves
Called up share capital	5	1	1
Profit and loss account		8,257	9,169
Shareholders' funds		8,258	9,170

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 08 September 2026 and were signed by:

-------------------------------
Lee Anthony Nash
Director

2

Nash Electrical Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Nash Electrical Limited is a private company, limited by shares, registered in England and Wales, registration number 05534561, registration address 24 Elsfred Road, Fareham, Hampshire, PO14 3NJ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	10 Reducing Balance
Motor Vehicles	10 Reducing Balance
Computer Equipment	20 Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2025	30,000	30,000
Additions	-	-
Disposals	-	-
At 31 March 2026	30,000	30,000
Amortisation
At 01 April 2025	30,000	30,000
Charge for year	-	-
On disposals	-	-
At 31 March 2026	30,000	30,000
Net book values
At 31 March 2026	-	-
At 31 March 2025	-	-

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 April 2025	5,762	42,260	1,227	49,249
Additions	-	-	444	444
Disposals	-	-	-	-
At 31 March 2026	5,762	42,260	1,671	49,693
Depreciation
At 01 April 2025	4,327	37,678	400	42,405
Charge for year	144	458	334	936
On disposals	-	-	-	-
At 31 March 2026	4,471	38,136	734	43,341
Net book values
Closing balance as at 31 March 2026	1,291	4,124	937	6,352
Opening balance as at 01 April 2025	1,435	4,582	827	6,844

5.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
1 Class A share of £1.00 each	1		1
	1		1

3

Registered Number: 05534561
England and Wales
NASH ELECTRICAL LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026