Red Electrical Services Limited

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

Report to the directors on the preparation of the unaudited statutory accounts of Red Electrical Services Limited For The Year Ended 31 December 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Red Electrical Services Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s 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://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Red Electrical Services Limited , as a body, in accordance with the terms of our engagement letter . Our work has been undertaken solely to prepare for your approval the accounts of Red Electrical Services Limited and state those matters that we have agreed to state to the directors of Red Electrical Services Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Red Electrical Services Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Red Electrical Services 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 or loss of Red Electrical Services Limited . You consider that Red Electrical Services 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 Red Electrical Services 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 financial statements.

02/09/2026

Purvis Stevens LLP

SBC House

Restmor Way

Wallington

Surrey

SM6 7AH

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Red Electrical Services Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 05647706

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		288,758		294,966

			288,758		294,966
CURRENT ASSETS
Debtors	5	113,689		154,162
Cash at bank and in hand		43,321		56,678

		157,010		210,840
Creditors: Amounts Falling Due Within One Year	6	(46,178 )		(45,567 )

NET CURRENT ASSETS (LIABILITIES)			110,832		165,273

TOTAL ASSETS LESS CURRENT LIABILITIES			399,590		460,239

Creditors: Amounts Falling Due After More Than One Year	7		(160,737 )		(160,000 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,474 )		(6,026 )

NET ASSETS			234,379		294,213

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			234,377		294,211

SHAREHOLDERS' FUNDS			234,379		294,213

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Red Electrical Services Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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 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 John Stables

Director

02/09/2026

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

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Red Electrical Services Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Red Electrical Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05647706 . The registered office is Hayles Bridge Offices, 228 Mulgrave Road, Cheam, Surrey, SM2 6JT.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Freehold	2% Straight Line
Plant & Machinery	25% Staight Line
Motor Vehicles	25% Staight Line
Fixtures & Fittings	25% Staight Line
Computer Equipment	33% Staight Line

2.4. 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.

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Red Electrical Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 6)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 January 2025	270,860	5,767	38,469	5,678
Additions	-	-	-	3,382

As at 31 December 2025	270,860	5,767	38,469	9,060

Depreciation
As at 1 January 2025	-	3,371	19,152	5,678
Provided during the period	-	974	8,342	634

As at 31 December 2025	-	4,345	27,494	6,312

Net Book Value
As at 31 December 2025	270,860	1,422	10,975	2,748

As at 1 January 2025	270,860	2,396	19,317	-


	Computer Equipment	Total
	£	£
Cost
As at 1 January 2025	13,690	334,464
Additions	1,757	5,139

As at 31 December 2025	15,447	339,603

Depreciation
As at 1 January 2025	11,297	39,498
Provided during the period	1,397	11,347

As at 31 December 2025	12,694	50,845

Net Book Value
As at 31 December 2025	2,753	288,758

As at 1 January 2025	2,393	294,966

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Red Electrical Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	30,952	30,228
Other debtors	-	500
Corporation tax recoverable assets	6,358	6,358
Other taxes and social security	4,409	3,051
Directors' loan accounts	71,970	114,025

	113,689	154,162

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,861	(1,440 )
Corporation tax	17,866	29,833
VAT	21,542	12,128
Other creditors	1,543	3,051
Pensions	496	295
Accruals and deferred income	1,870	1,700

	46,178	45,567

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

	2025	2024
	£	£
Bank loans	160,737	160,000

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr John Stables	57,012	36,173	(57,200 )	-	35,985
Mrs Emily Stables	57,012	36,173	(57,200 )	-	35,985

The above loan is unsecured and repayable on demand.

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