Demac Electrical Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08364479 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Demac Electrical Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D R McCullagh

SECRETARY:

REGISTERED OFFICE:

184 Long Lane

Dalton

Huddersfield

West Yorkshire

HD5 9SF

REGISTERED NUMBER:

08364479 (England and Wales)

ACCOUNTANTS:

Horley Green Chartered Accountants

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

FIXED ASSETS

Tangible assets

4

35,869

47,822

CURRENT ASSETS

Debtors

5

42,721

35,144

Cash at bank

36,932

48,368

79,653

83,512

CREDITORS

Amounts falling due within one year

6

39,634

51,596

NET CURRENT ASSETS

40,019

31,916

TOTAL ASSETS LESS CURRENT
LIABILITIES

75,888

79,738

PROVISIONS FOR LIABILITIES

7

6,815

9,086

NET ASSETS

69,073

70,652

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

68,973

70,552

SHAREHOLDERS' FUNDS

69,073

70,652

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 October 2026 and were signed by:

D R McCullagh - Director

1.	STATUTORY INFORMATION

Demac Electrical Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor Vehicle

-

25% on reducing balance

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

Vehicle

equipment

Totals

£

COST

At 1 February 2025

and 31 January 2026

881

194

89,282

3,682

94,039

DEPRECIATION

At 1 February 2025

824

179

41,830

3,384

46,217

Charge for year

12

3

11,863

75

11,953

At 31 January 2026

836

182

53,693

3,459

58,170

NET BOOK VALUE

At 31 January 2026

45

12

35,589

223

35,869

At 31 January 2025

57

15

47,452

298

47,822

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade debtors

39,136

26,057

Other debtors

3,000

Tax

-

4,572

VAT

-

930

Prepayments

585

42,721

35,144

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Tax

1,740

11,405

VAT

9,192

-

Directors' loan accounts

28,202

39,691

Accrued expenses

500

39,634

51,596

7.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

Deferred tax

6,815

9,086

Deferred

tax

£

Balance at 1 February 2025

9,086

Deferred Tax

(2,271

)

Balance at 31 January 2026

6,815

8.	RELATED PARTY DISCLOSURES

The company is controlled by the company director.