D J Electrical Consultants Ltd

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

Registered number: 05496819

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		39,291		57,389

			39,291		57,389
CURRENT ASSETS
Debtors	5	20,173		8,197

		20,173		8,197
Creditors: Amounts Falling Due Within One Year	6	(24,808 )		(23,097 )

NET CURRENT ASSETS (LIABILITIES)			(4,635 )		(14,900 )

TOTAL ASSETS LESS CURRENT LIABILITIES			34,656		42,489

Creditors: Amounts Falling Due After More Than One Year	7		(37,710 )		(42,003 )

NET (LIABILITIES)/ASSETS			(3,054 )		486

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(3,154 )		386

SHAREHOLDERS' FUNDS			(3,054)		486

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D J Electrical Consultants Ltd

Balance Sheet (continued)

As At 31 March 2026

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 Richard Penk

Director

08/09/2026

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

1. General Information

D J Electrical Consultants Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05496819 . The registered office is 2 Chatsworth Drive, Gwersyllt, Wrexham, Clwyd, LL11 4XD.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

2.4. 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	25% reducing Balance
Motor Vehicles	20% reducing Balance
Computer Equipment	33% reducing Balance

2.5. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 2)

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D J Electrical Consultants Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	6,920	77,553	291	84,764
Additions	-	38,240	614	38,854
Disposals	-	(77,553 )	-	(77,553 )

As at 31 March 2026	6,920	38,240	905	46,065

Depreciation
As at 1 April 2025	6,190	20,982	203	27,375
Provided during the period	183	11,314	198	11,695
Disposals	-	(32,296 )	-	(32,296 )

As at 31 March 2026	6,373	-	401	6,774

Net Book Value
As at 31 March 2026	547	38,240	504	39,291

As at 1 April 2025	730	56,571	88	57,389

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,115	1,057
Prepayments and accrued income	5,516	144
Directors' loan accounts	13,542	6,996

	20,173	8,197

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	4,834	6,024
Bank loans and overdrafts	16,262	11,507
Other taxes and social security	533	384
VAT	3,179	2,476
Net wages	-	2,706

	24,808	23,097

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	33,406	29,252
Bank loans	4,304	12,751

	37,710	42,003

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D J Electrical Consultants Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Share Capital

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

9. 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 Philip Penk	7,421	-	1,055	-	6,366
Mr Richard Penk	(245 )	11,050	3,629	-	7,176

The above loan is unsecured and repayable on demand.

10. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	-	13,200

11. Ultimate Controlling Party

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

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