REGISTERED NUMBER: 10129534 (England and Wales)

Financial Statements for the Year Ended 30 April 2026

for

DIXON HEATH ELECTRICAL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J A Heath

Mr D A Dixon

REGISTERED OFFICE:

8 Princes Crescent

Morecambe

Lancashire

LA4 6BX

REGISTERED NUMBER:

10129534 (England and Wales)

ACCOUNTANTS:

BCS (North West) Limited

95 King Street

Lancaster

Lancashire

LA1 1RH

FIXED ASSETS

Tangible assets

4

79,270

79,456

CURRENT ASSETS

Debtors

5

49,266

50,978

Cash at bank

132,624

118,926

181,890

169,904

CREDITORS

Amounts falling due within one year

6

98,495

115,490

NET CURRENT ASSETS

83,395

54,414

TOTAL ASSETS LESS CURRENT LIABILITIES

162,665

133,870

RESERVES

Retained earnings

7

162,665

133,870

162,665

133,870

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 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 30 October 2026 and were signed on its behalf by:

Mr D A Dixon - Director

Mr J A Heath - Director

1.	STATUTORY INFORMATION

Dixon Heath Electrical 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.

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

-

20% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

£

£

COST

At 1 May 2025

and 30 April 2026

78,526

1,453

79,979

DEPRECIATION

At 1 May 2025

-

523

523

Charge for year

-

186

186

At 30 April 2026

-

709

709

NET BOOK VALUE

At 30 April 2026

78,526

744

79,270

At 30 April 2025

78,526

930

79,456

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,919

2,657

Other debtors

47,347

48,321

49,266

50,978

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

73,250

75,930

Taxation and social security

9,470

23,785

Other creditors

15,775

15,775

98,495

115,490

7.

RESERVES

Retained

earnings

£

At 1 May 2025

133,870

Profit for the year

28,795

At 30 April 2026

162,665