Elect Holdings Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 06470405

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		200		200

			200		200
CURRENT ASSETS
Debtors	5	1,086,528		908,034
Cash at bank and in hand		63		501

		1,086,591		908,535
Creditors: Amounts Falling Due Within One Year	6	(309,819 )		(858,608 )

NET CURRENT ASSETS (LIABILITIES)			776,772		49,927

TOTAL ASSETS LESS CURRENT LIABILITIES			776,972		50,127

Creditors: Amounts Falling Due After More Than One Year	7		(21,758 )		(28,344 )

NET ASSETS			755,214		21,783

CAPITAL AND RESERVES
Called up share capital	8		100		100
Capital redemption reserve			100		100
Profit and Loss Account			755,014		21,583

SHAREHOLDERS' FUNDS			755,214		21,783

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Elect Holdings 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 6 form part of these financial statements.

1. General Information

Elect Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06470405 . 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. Intangible Fixed Assets and Amortisation - Other Intangible

Fixed asset investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where the fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applcable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

2.4. Financial Instruments

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.

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

...CONTINUED

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Elect Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.4. Financial Instruments - continued

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.

2.5. Taxation

Current Tax

Tax is recognised in profit or loss, except that a change 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 February 2025	200

As at 31 January 2026	200

Provision
As at 1 February 2025	-

As at 31 January 2026	-

Net Book Value
As at 31 January 2026	200

As at 1 February 2025	200

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Elect Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by group undertakings	475,321	451,760
Other debtors	611,207	456,274

	1,086,528	908,034

Included within 'other debtors' above is a total of £495,712 (2025 - £274,813) owed to the Company by companies under the common control of the director.

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	6,034	5,971
Amounts owed to group undertakings	203,412	824,166
Other creditors	98,865	27,983
Taxation and social security	1,508	488

	309,819	858,608

Included within 'other creditors' above is a balance of £96,480 (2025 - £NIL) owed by the Company to a company under the common control of the director.

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

	2026	2025
	£	£
Bank loans	21,758	28,344

8. Share Capital

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

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Elect Holdings Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

9. 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 Marc Harding	157,606	93,486	157,606	-	93,486

The above loan is unsecured and repayable on demand. Interest is charged at 3.75% per annum.

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