Eagle Electrical (Southern) Limited

	Page
Company Information	1
Accountants' Report	2
Balance Sheet	3—4
Statement of Changes in Equity	5
Notes to the Financial Statements	6—8

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Accountants' Report

For The Year Ended 31 March 2026

Accountants' Report

Report to the director on the preparation of the unaudited statutory accounts of Eagle Electrical (Southern) Limited for the year ended 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Eagle Electrical (Southern) 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 director of Eagle Electrical (Southern) 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 Eagle Electrical (Southern) Limited and state those matters that we have agreed to state to the director of Eagle Electrical (Southern) 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 Eagle Electrical (Southern) Limited and its director as a body for our work or for this report.

It is your duty to ensure that Eagle Electrical (Southern) 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 Eagle Electrical (Southern) Limited . You consider that Eagle Electrical (Southern) 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 Eagle Electrical (Southern) 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.

22 October 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Eagle Electrical (Southern) Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 09514487

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,095		2,433

			2,095		2,433
CURRENT ASSETS
Debtors	5	16,605		15,095
Cash at bank and in hand		164,486		142,308

		181,091		157,403
Creditors: Amounts Falling Due Within One Year	6	(136,047 )		(118,926 )

NET CURRENT ASSETS (LIABILITIES)			45,044		38,477

TOTAL ASSETS LESS CURRENT LIABILITIES			47,139		40,910

PROVISIONS FOR LIABILITIES
Deferred Taxation			(524 )		(608 )

NET ASSETS			46,615		40,302

CAPITAL AND RESERVES
Called up share capital			1		1
Profit and Loss Account			46,614		40,301

SHAREHOLDERS' FUNDS			46,615		40,302

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Eagle Electrical (Southern) Limited

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.

The financial statements were approved by the board of directors on 22 October 2026 and were signed on its behalf by:

Mr R Godly

Director

The notes on pages 6 to 8 form part of these financial statements.

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Eagle Electrical (Southern) Limited

Statement of Changes in Equity

For The Year Ended 31 March 2026

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 April 2024	1	38,151	38,152
Profit for the year and total comprehensive income	-	40,246	40,246

Dividends paid	-	(38,096)	(38,096)

As at 31 March 2025 and 1 April 2025	1	40,301	40,302


Profit for the year and total comprehensive income	-	44,613	44,613

Dividends paid	-	(38,300)	(38,300)

As at 31 March 2026	1	46,614	46,615

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Eagle Electrical (Southern) Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Eagle Electrical (Southern) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09514487 . The registered office is 43 The Glade, Old Coulsdon, Surrey, CR5 1SS.

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

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% reducing balance
Motor Vehicles	25% reducing balance
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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Eagle Electrical (Southern) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	-	24,300	249	24,549
Additions	302	-	-	302

As at 31 March 2026	302	24,300	249	24,851

Depreciation
As at 1 April 2025	-	21,867	249	22,116
Provided during the period	32	608	-	640

As at 31 March 2026	32	22,475	249	22,756

Net Book Value
As at 31 March 2026	270	1,825	-	2,095

As at 1 April 2025	-	2,433	-	2,433

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Eagle Electrical (Southern) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,126	416
Prepayments and accrued income	910	1,035
Other debtors	14,302	13,137
VAT	267	507

	16,605	15,095

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	69	251
Corporation tax	11,059	9,350
Other taxes and social security	149	-
Other creditors	2,401	1,843
Director's loan account	122,369	107,482

	136,047	118,926

7. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2025	608	608
Deferred taxation	(84 )	(84 )

Balance at 31 March 2026	524	524

8. 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 Robert Godly	(107,482 )	35,629	(50,516 )	-	(122,369 )

The above loan is interest free and has no fixed repayment terms.

9. Ultimate Controlling Party

The company's ultimate controlling party is Mr R Godley.

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Director	Mr R Godly

Company Number	09514487

Registered Office	43 The Glade
	Old Coulsdon
	Surrey
	CR5 1SS

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