A Tucker Electrical Ltd

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 8

A Tucker Electrical Ltd

Company Information

Director

Mr A J Tucker

Registered office

11 Moorview Hatherleigh Devon EX20 3LB

A Tucker Electrical Ltd

(Registration number: 13836665)
Statement of Financial Position as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	21,954	26,333
Current assets
Stocks	6	67,000	92,000
Debtors	7	4,432	17,105
Cash at bank and in hand		64,637	54,140
		136,069	163,245
Creditors: Amounts falling due within one year	8	(48,859)	(99,785)
Net current assets		87,210	63,460
Total assets less current liabilities		109,164	89,793
Provisions for liabilities		(5,488)	(6,584)
Net assets		103,676	83,209
Capital and reserves
Called up share capital		100	100
Profit and loss account		103,576	83,109
Shareholders' funds		103,676	83,209

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the director on 6 October 2026
 

Mr A J Tucker Director

A Tucker Electrical Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
11 Moorview
Hatherleigh
Devon
EX20 3LB

Principal activity

The principal activity of the company is that of electrical engineering services.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

A Tucker Electrical Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026 (continued)

2	Accounting policies (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred 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 income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. In the statement of financial position, bank overdrafts are shown within borrowing or current liabilities

A Tucker Electrical Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026 (continued)

2	Accounting policies (continued)

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Costs include all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition. .

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Financial instruments

Recognition and measurement
A financial asset or a financial liability is recognised only when the company becomes party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Plant and machinery	15% reducing balance
Motor vehicles	25% reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

A Tucker Electrical Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026 (continued)

4

Taxation

Tax charged/(credited) in the statement of comprehensive income

	2026 £	2025 £
Current taxation
UK corporation tax	14,529	21,087
Deferred taxation
Arising from origination and reversal of timing differences	(1,096)	(1,798)
Tax expense in the income statement	13,433	19,289

A Tucker Electrical Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026 (continued)

5	Tangible assets

	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	5,514	-	37,168	42,682
Additions	1,578	458	-	2,036
At 31 January 2026	7,092	458	37,168	44,718
Depreciation
At 1 February 2025	1,512	-	14,837	16,349
Charge for the year	744	89	5,582	6,415
At 31 January 2026	2,256	89	20,419	22,764
Carrying amount
At 31 January 2026	4,836	369	16,749	21,954
At 31 January 2025	4,002	-	22,331	26,333

6

Stocks

	2026 £	2025 £
Raw materials and consumables	2,000	2,000
Work in progress	65,000	90,000
	67,000	92,000

7

Debtors

	2026 £	2025 £
Trade debtors	3,743	16,423
Prepayments	689	682
	4,432	17,105

A Tucker Electrical Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026 (continued)

8

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	(7,335)	16,976
Taxation and social security	29,529	37,941
Accruals and deferred income	21,485	1,000
Other creditors	5,180	43,868
	48,859	99,785

9	Provisions for liabilities

	Deferred tax £	Total £
At 1 February 2025	6,584	6,584
Increase (decrease) in existing provisions	(1,096)	(1,096)
At 31 January 2026	5,488	5,488

10

Reserves

Profit and loss account:

This reserve records retained earnings and accumulated losses.