G Fletcher Electrical Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of G Fletcher Electrical Ltd for the year ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of G Fletcher Electrical Ltd for the year ended 31 January 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the director of G Fletcher Electrical Ltd , as a body, in accordance with the terms of our engagement letter dated 01 February 2012. Our work has been undertaken solely to prepare for your approval the accounts of G Fletcher Electrical Ltd and state those matters that we have agreed to state to the director of G Fletcher Electrical Ltd , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than G Fletcher Electrical Ltd and its director, as a body, for our work or for this report.

It is your duty to ensure that G Fletcher Electrical Ltd 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 or loss of G Fletcher Electrical Ltd . You consider that G Fletcher Electrical Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of G Fletcher Electrical Ltd . 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 financial statements.

Laurence Denton

10/09/2026

3NT Ltd

38 Arden Road

Desborough

Kettering

Northants

NN14 2WJ

Page 1

Page 2

G Fletcher Electrical Ltd

Balance Sheet

As At 31 January 2026

Balance Sheet

Registered number: 08384660

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		22,540		28,850

			22,540		28,850
CURRENT ASSETS
Debtors	5	49,496		73,214
Cash at bank and in hand		16,086		9,911

		65,582		83,125
Creditors: Amounts Falling Due Within One Year	6	(86,491 )		(93,955 )

NET CURRENT ASSETS (LIABILITIES)			(20,909 )		(10,830 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,631		18,020

Creditors: Amounts Falling Due After More Than One Year	7		-		(16,251 )

NET ASSETS			1,631		1,769

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			1,531		1,669

SHAREHOLDERS' FUNDS			1,631		1,769

Page 2

Page 3

G Fletcher Electrical Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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 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.

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 G S Fletcher

Director

10/09/2026

The notes on pages 4 to 6 form part of these financial statements.

Page 3

Page 4

G Fletcher Electrical Ltd

Notes to the Financial Statements

For The Year Ended 31 January 2026

Notes to the Financial Statements

1. General Information

G Fletcher Electrical Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08384660 . The registered office is 1 Castle Court, Rushden, Northants, NN10 9HG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

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

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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	25% Reducing Balance
Motor Vehicles	25% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and 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 profit and loss account as incurred.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 5)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 February 2025	4,567	79,511	84,078
Additions	1,290	-	1,290
Disposals	(482 )	-	(482 )

As at 31 January 2026	5,375	79,511	84,886

Depreciation
As at 1 February 2025	3,038	52,190	55,228

...CONTINUED

Page 4

Page 5

G Fletcher Electrical Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Provided during the period	683	6,830	7,513
Disposals	(395 )	-	(395 )

As at 31 January 2026	3,326	59,020	62,346

Net Book Value
As at 31 January 2026	2,049	20,491	22,540

As at 1 February 2025	1,529	27,321	28,850

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025
	£	£
Motor Vehicles	-	13,490

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	10,974	14,498
Prepayments and accrued income	1,918	1,901
Deferred tax current asset	1,259	414
Director's loan account	35,345	56,401

	49,496	73,214

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	14,447	4,681
Trade creditors	17,593	12,440
Bank loans and overdrafts	2,458	14,750
Corporation tax	5,274	3,373
Other taxes and social security	10,133	15,559
VAT	14,934	18,703
Net wages	2,861	988
Other creditors	17,442	22,153
Accruals and deferred income	1,349	1,308

	86,491	93,955

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	13,793
Bank loans	-	2,458

	-	16,251

Page 5

Page 6

G Fletcher Electrical Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Deferred Taxation

The provision for deferred taxation is made up of accelerated capital allowances

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Gary Fletcher	56,401	19,135	40,191	-	35,525

Dividends paid to directors

	2026	2025
	£	£
Mr G S Fletcher	18,375	6,450

11. Dividends

	2026	2025
	£	£
On equity shares:
Interim dividend paid	18,875	6,950

12. Controlling Party

The company's controlling party is Mr Gary Fletcher by virtue of his ownership of 75% of the issued share capital in the company.

Page 6