Purelectrical Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10010281

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		726		5,243

			726		5,243
CURRENT ASSETS
Stocks	5	800		900
Debtors	6	27,094		17,805
Cash at bank and in hand		11,135		27,814

		39,029		46,519
Creditors: Amounts Falling Due Within One Year	7	(10,998 )		(13,997 )

NET CURRENT ASSETS (LIABILITIES)			28,031		32,522

TOTAL ASSETS LESS CURRENT LIABILITIES			28,757		37,765

Creditors: Amounts Falling Due After More Than One Year	8		(2,558 )		(5,348 )

NET ASSETS			26,199		32,417

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			26,099		32,317

SHAREHOLDERS' FUNDS			26,199		32,417

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Purelectrical Ltd

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 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 Lawrence Baker

Director

17/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Purelectrical Ltd Registered number 10010281 is a limited by shares company incorporated in England & Wales. The Registered Office is 92 Friern Gardens, Wickford, Essex, SS12 0HD.

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 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, over their expected useful lives on the following bases:

Plant & Machinery	25%
Computer Equipment	25%

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.

2.6. 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.

2.7. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows:

	2026	2025
Office and administration	1	1

	1	1

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Purelectrical Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 March 2025	24,682	1,238	25,920

As at 28 February 2026	24,682	1,238	25,920

Depreciation
As at 1 March 2025	20,058	619	20,677
Provided during the period	4,207	310	4,517

As at 28 February 2026	24,265	929	25,194

Net Book Value
As at 28 February 2026	417	309	726

As at 1 March 2025	4,624	619	5,243

5. Stocks

	2026	2025
	£	£
Materials	800	900

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	12,500	860
Other debtors	13,504	15,598
VAT	1,090	1,347

	27,094	17,805

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	(1 )	-
Corporation tax	9,593	12,260
Accruals and deferred income	1,080	1,080
Director's loan account	326	657

	10,998	13,997

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	2,558	5,348

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Purelectrical Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	2,558	5,348

10. Share Capital

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

11. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	42,500	48,000

12. Ultimate Controlling Party

The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.

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