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Registered number: 11456098
Danbro Electrical Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Mountsides Limited
Chartered Accountants
2 Mountside
Stanmore
Middlesex
HA7 2DT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11456098
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 180,001 228,225
180,001 228,225
CURRENT ASSETS
Stocks 5 18,000 14,700
Debtors 6 483,723 468,945
Cash at bank and in hand 111,897 95,602
613,620 579,247
Creditors: Amounts Falling Due Within One Year 7 (413,438 ) (476,346 )
NET CURRENT ASSETS (LIABILITIES) 200,182 102,901
TOTAL ASSETS LESS CURRENT LIABILITIES 380,183 331,126
Creditors: Amounts Falling Due After More Than One Year 8 (77,012 ) (111,849 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (34,509 ) (35,647 )
NET ASSETS 268,662 183,630
CAPITAL AND RESERVES
Called up share capital 10 160 160
Profit and Loss Account 268,502 183,470
SHAREHOLDERS' FUNDS 268,662 183,630
Page 1
Page 2
For the year ending 31 March 2026 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 directors acknowledge their 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
Mr Steve Brown
Director
Mr Gary Dancy
Director
Mr Jamie Moon
Director
4 September 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Danbro Electrical Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11456098 . The registered office is 2 Mountside, Stanmore, Middlesex, HA7 2DT.
The presentation currency of the financial statements is the Pound Sterling (£)
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 represents the invoiced sales of services, excluding value added tax.
Turnover has also been recognised in respect of on-going services, with the value of work completed but unbilled
at the balance sheet date being taken to turnover and the associated costs, where not invoiced at the date, being
accrued for. 
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 at varying rates on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 25% on Cost
Computer Equipment at varying rates on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pension Commitments
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. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2025: 13)
14 13
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2025 388,840 - 3,511 392,351
Additions 56,990 3,711 - 60,701
Disposals (60,512 ) - - (60,512 )
As at 31 March 2026 385,318 3,711 3,511 392,540
Depreciation
As at 1 April 2025 160,743 - 3,383 164,126
Provided during the period 82,896 742 128 83,766
Disposals (35,353 ) - - (35,353 )
As at 31 March 2026 208,286 742 3,511 212,539
Net Book Value
As at 31 March 2026 177,032 2,969 - 180,001
As at 1 April 2025 228,097 - 128 228,225
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Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2026 2025
£ £
Motor Vehicles 127,070 93,677
5. Stocks
2026 2025
£ £
Stock 18,000 14,700
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 450,293 410,848
Other debtors 33,430 58,097
483,723 468,945
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 45,479 48,240
Trade creditors 165,742 145,772
Bank loans and overdrafts 2,750 6,600
Other creditors 92,124 201,456
Taxation and social security 107,343 74,278
413,438 476,346
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 77,012 109,099
Other creditors - 2,750
77,012 111,849
9. Secured Creditors
Of the creditors the following amounts are secured.
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 122,306 157,339
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10. Share Capital
2026 2025
Allotted, called up and fully paid £ £
60 Ordinary A shares of £ 1.00 each 60 60
60 Ordinary B shares of £ 1.00 each 60 60
40 Ordinary C shares of £ 1.00 each 40 40
160 160
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr Jamie Moon 1,092 3,492 1,092 - 3,492
The above loan is unsecured, interest free and repayable on demand.
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