REGISTERED NUMBER: 02932226 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Electrio Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A G Long

Mrs M Long

REGISTERED OFFICE:

Unit 7

Trubody's Yard

London Road

Bridgeyate

BS30 5NA

REGISTERED NUMBER:

02932226 (England and Wales)

ACCOUNTANTS:

P B Accountancy Ltd

17 Duckmoor Road

Ashton

Bristol

BS3 2DD

FIXED ASSETS

Tangible assets

4

120,828

151,041

CURRENT ASSETS

Stocks

92,500

153,500

Debtors

5

644,553

966,800

Cash at bank and in hand

1,923,734

1,344,506

2,660,787

2,464,806

CREDITORS

Amounts falling due within one year

6

827,465

878,898

NET CURRENT ASSETS

1,833,322

1,585,908

TOTAL ASSETS LESS CURRENT LIABILITIES

1,954,150

1,736,949

CAPITAL AND RESERVES

Called up share capital

100

100

Capital redemption reserve

50

50

Retained earnings

1,954,000

1,736,799

SHAREHOLDERS' FUNDS

1,954,150

1,736,949

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 1 October 2026 and were signed on its behalf by:

A G Long - Director

1.	STATUTORY INFORMATION

Electrio 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.

Improvements to property

-

at varying rates on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

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 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.

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.

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 29 (2025 - 27 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 June 2025

3,663

29,030

43,500

Additions

-

-

-

Disposals

-

-

-

At 31 May 2026

3,663

29,030

43,500

DEPRECIATION

At 1 June 2025

-

1,688

40,470

Charge for year

-

563

757

Eliminated on disposal

-

-

-

At 31 May 2026

-

2,251

41,227

NET BOOK VALUE

At 31 May 2026

3,663

26,779

2,273

At 31 May 2025

3,663

27,342

3,030

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2025

21,300

285,764

55,333

438,590

Additions

-

-

5,214

5,214

Disposals

-

(9,500

)

-

(9,500

)

At 31 May 2026

21,300

276,264

60,547

434,304

DEPRECIATION

At 1 June 2025

20,499

176,261

48,631

287,549

Charge for year

202

27,198

5,994

34,714

Eliminated on disposal

-

(8,787

)

-

(8,787

)

At 31 May 2026

20,701

194,672

54,625

313,476

NET BOOK VALUE

At 31 May 2026

599

81,592

5,922

120,828

At 31 May 2025

801

109,503

6,702

151,041

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

644,553

932,244

Other debtors

-

34,556

644,553

966,800

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade creditors

236,136

550,992

Taxation and social security

326,430

203,297

Other creditors

264,899

124,609

827,465

878,898

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2026 and 31 May 2025:

31.5.26

31.5.25

£

£

A G Long

Balance outstanding at start of year

(84

)

(55

)

Amounts repaid

(900

)

(900

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(114

)

(84

)

8.	ULTIMATE CONTROLLING PARTY

The controlling party is A G Long.