Elect Services Limited

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

Registered number: 04209666

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,465		12,765

			1,465		12,765
CURRENT ASSETS
Debtors	5	246,751		997,264
Cash at bank and in hand		5,548		9,515

		252,299		1,006,779
Creditors: Amounts Falling Due Within One Year	6	(193,812 )		(959,114 )

NET CURRENT ASSETS (LIABILITIES)			58,487		47,665

TOTAL ASSETS LESS CURRENT LIABILITIES			59,952		60,430

Creditors: Amounts Falling Due After More Than One Year	7		(21,795 )		(27,770 )

NET ASSETS			38,157		32,660

CAPITAL AND RESERVES
Called up share capital	8		100		100
Share premium account			12,560		12,560
Capital redemption reserve			40		40
Profit and Loss Account			25,457		19,960

SHAREHOLDERS' FUNDS			38,157		32,660

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Elect Services Limited

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 M P Harding

Director

13/10/2026

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

1. General Information

Elect Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04209666 . The registered office is 22 Church Street, Rickmansworth, WD3 1DD.

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.

The financial statements are presented in pounds sterling which is the functional currency of the Company and are rounded to the nearest pound (£).

2.2. Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the Company's activities. Turnover is shown net of value added tax (VAT).

The Company recognises revenue when the value of services provided to date can be reliably measured.

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:

Motor Vehicles	Straight line over four years
Fixtures & Fittings	Straight line over three years

2.4. Leasing and Hire Purchase Contracts

The Company as lessee

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.5. Financial Instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

...CONTINUED

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Elect Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Financial Instruments - continued

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities

Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

2.6. Taxation

Current Tax

Tax is recognised in profit or loss, except that a change in attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in countries where the Company operates and generates taxable income.

2.7. Pensions

Defined contribution schemes

The Company operates a defined contribution pension scheme for its employees. Contributions payable to the scheme are charged to profit or loss in the period to which they relate. Amounts unpaid at the reporting date are recognised as a liability and are shown under other creditors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 54 (2025: 94)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 February 2025	41,853	54,668	96,521

As at 31 January 2026	41,853	54,668	96,521

Depreciation
As at 1 February 2025	29,925	53,831	83,756
Provided during the period	10,463	837	11,300

As at 31 January 2026	40,388	54,668	95,056

...CONTINUED

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Elect Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026	1,465	-	1,465

As at 1 February 2025	11,928	837	12,765

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	273	305
Amounts owed by group undertakings	203,412	824,166
Other debtors	43,066	172,793

	246,751	997,264

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	2,292	247
Bank loans and overdrafts	6,024	5,977
Amounts owed to group undertakings	-	361,574
Other creditors	9,496	463,699
Taxation and social security	176,000	127,617

	193,812	959,114

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

	2026	2025
	£	£
Bank loans	21,795	27,770

8. Share Capital

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

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