Dorey Electrical Services Limited

	Page
Company Information	1
Accountants' Report	2
Balance Sheet	3—4
Statement of Changes in Equity	5
Notes to the Financial Statements	6—9

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Accountants' Report

For The Year Ended 30 June 2026

Accountants' Report

Report to the directors on the preparation of the unaudited statutory accounts of Dorey Electrical Services Limited for the year ended 30 June 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dorey Electrical Services Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the directors of Dorey Electrical Services Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Dorey Electrical Services Limited and state those matters that we have agreed to state to the directors of Dorey Electrical Services Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dorey Electrical Services Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Dorey Electrical Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Dorey Electrical Services Limited . You consider that Dorey Electrical Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Dorey Electrical Services Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

21 October 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Dorey Electrical Services Limited

Balance Sheet

As At 30 June 2026

Balance Sheet

Registered number: 14119359

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		12,711		17,957

			12,711		17,957
CURRENT ASSETS
Debtors	5	113,503		108,061
Cash at bank and in hand		-		45,373

		113,503		153,434
Creditors: Amounts Falling Due Within One Year	6	(122,931 )		(141,220 )

NET CURRENT ASSETS (LIABILITIES)			(9,428 )		12,214

TOTAL ASSETS LESS CURRENT LIABILITIES			3,283		30,171

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,177 )		(4,489 )

NET ASSETS			106		25,682

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			6		25,582

SHAREHOLDERS' FUNDS			106		25,682

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Dorey Electrical Services Limited

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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.

The financial statements were approved by the board of directors on 21 October 2026 and were signed on its behalf by:

Mr B Dorey

Director

The notes on pages 6 to 9 form part of these financial statements.

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Dorey Electrical Services Limited

Statement of Changes in Equity

For The Year Ended 30 June 2026

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 July 2024	100	34,599	34,699
Profit for the year and total comprehensive income	-	68,983	68,983

Dividends paid	-	(78,000)	(78,000)

As at 30 June 2025 and 1 July 2025	100	25,582	25,682


Profit for the year and total comprehensive income	-	17,224	17,224

Dividends paid	-	(42,800)	(42,800)

As at 30 June 2026	100	6	106

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Dorey Electrical Services Limited

Notes to the Financial Statements

For The Year Ended 30 June 2026

Notes to the Financial Statements

1. General Information

Dorey Electrical Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14119359 . The registered office is Treetops, Howell Hill Grove, Epsom, KT17 3ER.

The presentation currency of the financial statement is Pound Sterling (£).

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. Significant judgements and estimations

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis.

2.3. 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.

2.4. Tangible Fixed Assets and Depreciation

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Assets held under finance leases are depreciated in the same way as owned assets.

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	25% on cost
Fixtures & Fittings	33% on cost
Computer Equipment	33% on cost

The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

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Dorey Electrical Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

2.5. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2025: 6)

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Dorey Electrical Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 July 2025	13,326	1,580	16,152	31,058
Additions	1,036	-	2,406	3,442

As at 30 June 2026	14,362	1,580	18,558	34,500

Depreciation
As at 1 July 2025	3,766	444	8,891	13,101
Provided during the period	3,578	474	4,636	8,688

As at 30 June 2026	7,344	918	13,527	21,789

Net Book Value
As at 30 June 2026	7,018	662	5,031	12,711

As at 1 July 2025	9,560	1,136	7,261	17,957

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	50,476	86,681
Prepayments and accrued income	41,785	5,134
VAT	21,242	16,246

	113,503	108,061

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	75,984	58,594
Bank loans and overdrafts	2,846	-
Corporation tax	5,350	19,462
Other taxes and social security	16,631	29,259
Other creditors	1,089	1,422
Directors' loan accounts	21,031	32,483

	122,931	141,220

7. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 July 2025	4,489	4,489
Deferred taxation	(1,312 )	(1,312 )

Balance at 30 June 2026	3,177	3,177

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Dorey Electrical Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

8. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	11,043	7,284
Later than one year and not later than five years	23,730	18,969

	34,773	26,253

9. Directors Advances, Credits and Guarantees

Included within creditors are the following loans to directors:

	As at 1 July 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 30 June 2026
	£	£	£	£	£
Mr Brian Dorey	(30,923 )	52,700	(40,312 )	-	(18,535 )
Mrs Maxine Dorey	(520 )	-	(312 )	-	(832 )
Mr Craig Dorey	(520 )	-	(312 )	-	(832 )
Mr Sean Dorey	(520 )	-	(312 )	-	(832 )

The above loan's are interest free and have no fixed repayment terms.

10. Ultimate Controlling Party

The company's ultimate controlling party is Mr B Dorey and Mrs M Dorey.

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Directors	Mr B Dorey
	Mrs M Dorey
	Mr C Dorey
	Mr S Dorey

Company Number	14119359

Registered Office	Treetops
	Howell Hill Grove
	Epsom
	KT17 3ER

Accountants	Nuvo Scotland Limited
	Bankhead Drive
	City South Office Park
	Portlethen
	Aberdeen
	AB12 4XX