VS Electrical Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 06607639

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,819		4,926

			3,819		4,926
CURRENT ASSETS
Debtors	5	5,711		17,647
Cash at bank and in hand		29,483		6,063

		35,194		23,710
Creditors: Amounts Falling Due Within One Year	6	(15,191 )		(17,517 )

NET CURRENT ASSETS (LIABILITIES)			20,003		6,193

TOTAL ASSETS LESS CURRENT LIABILITIES			23,822		11,119

PROVISIONS FOR LIABILITIES
Deferred Taxation			(726 )		(936 )

NET ASSETS			23,096		10,183

CAPITAL AND RESERVES
Called up share capital	8		4		4
Profit and Loss Account			23,092		10,179

SHAREHOLDERS' FUNDS			23,096		10,183

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VS Electrical Limited

Balance Sheet (continued)

As At 31 July 2026

For the year ending 31 July 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.

On behalf of the board

Mr Stephen Varga

Director

21st October 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

VS Electrical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06607639 . The registered office is 19 Titan Court, Laporte Way, Luton, Bedfordshire, LU4 8EF.

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. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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 method
Motor Vehicles	25% Reducing balance method
Computer Equipment	25% Reducing balance method

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

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 August 2025	783	18,954	862	20,599
Additions	150	-	-	150

As at 31 July 2026	933	18,954	862	20,749

Depreciation
As at 1 August 2025	401	14,925	347	15,673
Provided during the period	121	1,007	129	1,257

As at 31 July 2026	522	15,932	476	16,930

...CONTINUED

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VS Electrical Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

Net Book Value
As at 31 July 2026	411	3,022	386	3,819

As at 1 August 2025	382	4,029	515	4,926

5. Debtors

	2026	2025
	£	£
Due within one year
Amounts recoverable on contracts	1,278	1,916
Prepayments and accrued income	410	404
VAT	190	169
Other taxes and social security	3,833	15,158

	5,711	17,647

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	146	701
Corporation tax	13,462	15,293
Accruals and deferred income	1,583	1,523

	15,191	17,517

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	4	4

9. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2026	2025
	£	£
Mr Stephen Varga	13,872	61,411

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