MDR Electrical(Kent) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 07403524

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		2,543		3,233
Tangible Assets	5		28,896		48,587
Investments	6		3,702,241		3,702,241

			3,733,680		3,754,061
CURRENT ASSETS
Debtors	7	300,635		330,525
Cash at bank and in hand		30,137		101,576

		330,772		432,101
Creditors: Amounts Falling Due Within One Year	8	(236,450 )		(111,292 )

NET CURRENT ASSETS (LIABILITIES)			94,322		320,809

TOTAL ASSETS LESS CURRENT LIABILITIES			3,828,002		4,074,870

Creditors: Amounts Falling Due After More Than One Year	9		(3,480,410 )		(3,651,015 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(7,860 )		(12,956 )

NET ASSETS			339,732		410,899

CAPITAL AND RESERVES
Called up share capital	12		2		2
Profit and Loss Account			339,730		410,897

SHAREHOLDERS' FUNDS			339,732		410,899

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MDR Electrical(Kent) Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Matthew Reavill

Director

30th October 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

MDR Electrical(Kent) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07403524 . The registered office is 1 Monocstune Mews , Monkton, Ramsgate, Kent, CT12 4EY.

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.

These financial statements present information about the company as an individual undertaking. The company is exempt from preparing consolidated financial statements under section 399(2A) of the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of consideration received or receivable, net of discounts and value added tax.

Turnover from the rendering of services is recognised by reference to the stage of completion of each contract.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets represent the company’s websites.

These are capitalised at cost and amortised to the profit and loss account over their estimated economic life of five years.

2.5. 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	20% straight line
Motor Vehicles	24% straight line
Computer Equipment	20% straight line

2.6. Leasing and Hire Purchase Contracts

Hire purchase contracts

Assets acquired under hire purchase agreements are capitalised and depreciated over their useful lives.

Finance leases

Where substantially all risks and rewards of ownership are transferred to the company, the asset is capitalised and depreciated over the shorter of the lease term or useful life. Obligations are included in creditors net of finance charges.

Operating leases

Rentals are charged to the profit and loss account on a straight-line basis over the lease term.

2.7. Foreign Currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the year-end rate of exchange.

Transactions are translated at the exchange rate on the date of the transaction. Exchange differences are recognised in the profit and loss account.

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MDR Electrical(Kent) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.8. Taxation

The tax expense represents the sum of current and deferred tax.

Current tax is based on taxable profit using tax rates enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities and their tax bases, using rates expected to apply when the timing differences reverse.

Deferred tax liabilities are included within provisions for liabilities; deferred tax assets are recognised only to the extent that recovery against future taxable profits is probable.

2.9. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Intangible Assets

	Other
	£
Cost
As at 1 November 2024	3,450

As at 31 October 2025	3,450

Amortisation
As at 1 November 2024	217
Provided during the period	690

As at 31 October 2025	907

Net Book Value
As at 31 October 2025	2,543

As at 1 November 2024	3,233

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 November 2024	6,487	71,617	13,101	91,205
Disposals	(2,706 )	-	(7,687 )	(10,393 )

As at 31 October 2025	3,781	71,617	5,414	80,812

Depreciation
As at 1 November 2024	5,836	27,380	9,402	42,618
Provided during the period	292	17,188	1,457	18,937
Disposals	(2,621 )	-	(7,018 )	(9,639 )

As at 31 October 2025	3,507	44,568	3,841	51,916

...CONTINUED

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MDR Electrical(Kent) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Net Book Value
As at 31 October 2025	274	27,049	1,573	28,896

As at 1 November 2024	651	44,237	3,699	48,587

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 November 2024	3,702,241

As at 31 October 2025	3,702,241

Provision
As at 1 November 2024	-

As at 31 October 2025	-

Net Book Value
As at 31 October 2025	3,702,241

As at 1 November 2024	3,702,241

Investments in subsidiaries are measured at cost less accumulated impairment losses.

The company holds 100% of the issued share capital of Loxton Installations Limited, company number 01275429, a company incorporated in England and Wales.

7. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	300,635	330,525

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	11,207	11,022
Trade creditors	1,193	1,169
Bank loans and overdrafts	60,185	64,009
Other creditors	152,884	8,004
Taxation and social security	10,981	27,088

	236,450	111,292

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	5,673	16,880
Bank loans	216,843	293,894
Amounts owed to group undertakings	3,257,894	3,190,241
Other creditors	-	150,000

	3,480,410	3,651,015

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MDR Electrical(Kent) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

10. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Bank loans and overdrafts	289,965		344,744

11. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	11,207	11,022
Later than one year and not later than five years	5,673	16,880

	16,880	27,902

	16,880	27,902

12. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

13. Related Party Transactions

The company has taken advantage of the exemption in FRS 102 from disclosing transactions with its wholly owned subsidiary.

At the year end, £150,000 (2024: £150,000) was owed to a close family member of a director-shareholder. The loan is interest-free and unsecured, with no agreed repayment terms.

At the year end, £288,457 (2024: £285,367) was owed by a company controlled by the company’s director-shareholders. The loan is interest-free and unsecured, with no agreed repayment terms.

14. Ultimate Controlling Party

The company is under the joint control of the directors, Mr Matthew Reavill and Mrs Victoria Reavill, who together hold the entire issued share capital.

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