Elektrade Ltd

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

Registered number: 13284516

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,583		12,819

			9,583		12,819
CURRENT ASSETS
Stocks	5	13,006		14,157
Debtors	6	2,226		6,008
Cash at bank and in hand		3,445		2,625

		18,677		22,790
Creditors: Amounts Falling Due Within One Year	7	(81,304 )		(69,984 )

NET CURRENT ASSETS (LIABILITIES)			(62,627 )		(47,194 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(53,044 )		(34,375 )

NET LIABILITIES			(53,044 )		(34,375 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(53,144 )		(34,475 )

SHAREHOLDERS' FUNDS			(53,044)		(34,375)

Page 1

Page 2

Elektrade 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 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 Tomasz Bukowski

Director

14/10/2026

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

1. General Information

Elektrade Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13284516 . The registered office is 44 Merryweather Avenue, Bristol, BS7 9FQ.

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:

Plant & Machinery	Straight Line 15%
Motor Vehicles	Straight Line 15%
Computer Equipment	Straight Line 25%

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Office and administration	1	1
Sales, marketing and distribution	2	1

	3	2

Page 3

Page 4

Elektrade 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	1,463	20,833	448	22,744
Additions	-	-	410	410
Disposals	-	-	(350 )	(350 )

As at 31 March 2026	1,463	20,833	508	22,804

Depreciation
As at 1 April 2025	351	9,375	199	9,925
Provided during the period	219	3,125	127	3,471
Disposals	-	-	(175 )	(175 )

As at 31 March 2026	570	12,500	151	13,221

Net Book Value
As at 31 March 2026	893	8,333	357	9,583

As at 1 April 2025	1,112	11,458	249	12,819

5. Stocks

	2026	2025
	£	£
Finished goods	13,006	14,157

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	5,995
Prepayments and accrued income	808	13
Other debtors	1,418	-

	2,226	6,008

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	3,012	108
Bank loans and overdrafts	2,207	-
VAT	389	1,550
Director's loan account	75,696	68,326

	81,304	69,984

Page 4

Page 5

Elektrade 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 Creditors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Tomasz Bukowski	(68,326 )	680	(8,050 )	-	(75,696 )

The above loan is unsecured, interest free and repayable on demand.

Page 5