H.T. ELECTRICAL SYSTEMS LTD.

Unaudited Financial Statements

for the Year Ended 30 April 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

A P Handforth

S K Handforth

REGISTERED OFFICE:

4 Northwest Business Park

Servia Hill

Leeds

West Yorkshire

LS6 2QH

REGISTERED NUMBER:

06080331 (England and Wales)

ACCOUNTANT:

Botros & Co

4 Northwest Business Park

Servia Hill

Leeds

West Yorkshire

LS6 2QH

BANKERS:

TSB Bank Plc

PO Box 373

Leeds

West Yorkshire

LS14 9GQ

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

25,853

33,763

25,854

33,764

CURRENT ASSETS

Debtors

6

18,527

17,236

Cash at bank and in hand

108,348

110,125

126,875

127,361

CREDITORS

Amounts falling due within one year

7

29,310

29,581

NET CURRENT ASSETS

97,565

97,780

TOTAL ASSETS LESS CURRENT LIABILITIES

123,419

131,544

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

123,319

131,444

SHAREHOLDERS' FUNDS

123,419

131,544

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 October 2026 and were signed on its behalf by:

A P Handforth - Director

1.	STATUTORY INFORMATION

H.T. Electrical Systems Ltd. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

30,000

AMORTISATION

At 1 May 2025

and 30 April 2026

29,999

NET BOOK VALUE

At 30 April 2026

1

At 30 April 2025

1

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2025

30,323

3,667

51,945

4,159

90,094

Additions

-

-

-

254

254

At 30 April 2026

30,323

3,667

51,945

4,413

90,348

DEPRECIATION

At 1 May 2025

20,888

2,221

30,031

3,191

56,331

Charge for year

1,415

1,586

4,110

1,053

8,164

At 30 April 2026

22,303

3,807

34,141

4,244

64,495

NET BOOK VALUE

At 30 April 2026

8,020

(140

)

17,804

169

25,853

At 30 April 2025

9,435

1,446

21,914

968

33,763

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

18,527

17,236

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Tax

8,730

7,279

Social security and other taxes

292

463

VAT

4,447

3,213

Directors' loan accounts

3,041

4,706

Accrued expenses

12,800

13,920

29,310

29,581

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

£

100

Ordinary shares

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 May 2025

131,444

Profit for the year

11,875

Dividends

(20,000

)

At 30 April 2026

123,319