REGISTERED NUMBER: 03162731 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Enterprise Electrical Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G M Duffy

Mrs A R Duffy

SECRETARY:

Mrs A R Duffy

REGISTERED OFFICE:

Unit 7

129 Western Road

Birmingham

West Midlands

B18 7QD

REGISTERED NUMBER:

03162731 (England and Wales)

ACCOUNTANTS:

Pinfields Limited

Chartered Accountants

Meryll House

57 Worcester Road

Bromsgrove

Worcestershire

B61 7DN

FIXED ASSETS

Tangible assets

4

51,027

64,456

CURRENT ASSETS

Stocks

61,303

11,692

Debtors

5

276,215

428,898

Cash at bank

476,412

533,711

813,930

974,301

CREDITORS

Amounts falling due within one year

6

164,081

297,366

NET CURRENT ASSETS

649,849

676,935

TOTAL ASSETS LESS CURRENT LIABILITIES

700,876

741,391

CREDITORS

Amounts falling due after more than one year

7

-

(1,750

)

PROVISIONS FOR LIABILITIES

9

(12,757

)

(16,114

)

NET ASSETS

688,119

723,527

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

688,117

723,525

SHAREHOLDERS' FUNDS

688,119

723,527

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 19 May 2026 and were signed on its behalf by:

G M Duffy - Director

1.	STATUTORY INFORMATION

Enterprise Electrical Services 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.

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

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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

16,458

80,350

33,271

130,079

Additions

181

-

3,060

3,241

Disposals

(932

)

-

(23,475

)

(24,407

)

At 31 March 2026

15,707

80,350

12,856

108,913

DEPRECIATION

At 1 April 2025

12,601

19,751

33,271

65,623

Charge for year

1,010

15,150

510

16,670

Eliminated on disposal

(932

)

-

(23,475

)

(24,407

)

At 31 March 2026

12,679

34,901

10,306

57,886

NET BOOK VALUE

At 31 March 2026

3,028

45,449

2,550

51,027

At 31 March 2025

3,857

60,599

-

64,456

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

118,553

222,440

Amount owed from related party

150,000

200,000

Prepayments & Accrued Income

7,662

6,458

276,215

428,898

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

1,750

10,466

Trade creditors

37,612

62,484

Tax

13,887

75,351

Social security and other taxes

9,405

10,456

Pension control

1,318

1,197

VAT

30,865

19,930

Other creditors

11,575

3,622

Directors' current accounts

53,919

109,510

Accrued expenses

3,750

4,350

164,081

297,366

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans - 1-2 years

-

1,750

8.	SECURED DEBTS

National Westminster Bank PLC hold fixed charges, floating charges and negative pledges over the company.

9.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

Accelerated capital allowances

12,757

16,114

Deferred

tax

£

Balance at 1 April 2025

16,114

Accelerated capital allowances

(3,357

)

Balance at 31 March 2026

12,757

10.	OTHER FINANCIAL COMMITMENTS

The company had total lease commitments at the end of the year of £0 (2025 - £10,308).

11.	RELATED PARTY DISCLOSURES

Included within other debtors is £150,000 (2025 £200,000) due from related parties. This debtors is considered repayable on demand.