REGISTERED NUMBER: 04556273 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st October 2025

for

Electrical And Lighting Superstore

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

Mrs S D Mehta

S Mehta

Registered office:

401 Edge Lane

Liverpool

Merseyside

L7 9LQ

Registered number:

04556273 (England and Wales)

Accountants:

DBF Associates

Chartered Accountants

South Cheetham B C

10 Park Place

Manchester

Lancashire

M4 4EY

Fixed assets

Tangible assets

4

203,511

209,423

Current assets

Stocks

70,000

70,835

Debtors

5

16,065

21,394

Cash at bank

493,027

439,659

579,092

531,888

Creditors

Amounts falling due within one year

6

173,840

172,250

Net current assets

405,252

359,638

Total assets less current liabilities

608,763

569,061

Capital and reserves

Called up share capital

7

1,000

1,000

Retained earnings

607,763

568,061

Shareholders' funds

608,763

569,061

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15th October 2026 and were signed on its behalf by:

S Mehta - Director

1.	Statutory information

Electrical And Lighting Superstore 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	Employees and directors

The average number of employees during the year was 3 (2024 - 3 ) .

4.	Tangible fixed assets

Fixtures

Freehold

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

Cost

At 1st November 2024

and 31st October 2025

208,516

14,278

10,905

233,699

Depreciation

At 1st November 2024

15,816

3,248

5,212

24,276

Charge for year

3,955

1,103

854

5,912

At 31st October 2025

19,771

4,351

6,066

30,188

Net book value

At 31st October 2025

188,745

9,927

4,839

203,511

At 31st October 2024

192,700

11,030

5,693

209,423

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

16,065

21,394

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

42,189

41,660

Taxation and social security

47,368

53,891

Other creditors

84,283

76,699

173,840

172,250

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

ORDINARY

1

1,000

1,000