Registration number: 12494622

Trump Electrical Ltd

Statement of Financial Position as at 31 May 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	46,571	58,269
Investments	5	153,750	153,750
		200,321	212,019
Current assets
Debtors	6	304,004	8,842
Cash at bank and in hand		24,804	307,894
		328,808	316,736
Creditors: Amounts falling due within one year	7	(94,177)	(149,798)
Net current assets		234,631	166,938
Total assets less current liabilities		434,952	378,957
Provisions for liabilities		(11,642)	(14,567)
Net assets		423,310	364,390
Capital and reserves
Called up share capital		2	2
Retained earnings		423,308	364,388
Shareholders' funds		423,310	364,390

For the financial year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The director of Trump Electrical Ltd has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Trump Electrical Ltd

Statement of Financial Position as at 31 May 2026

Approved and authorised by the director on 3 November 2026
 

.........................................

M Paterson

Director

Company registration number: 12494622

Trump Electrical Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Suffolk Way
Sevenoaks
Kent
TN13 1YL

The principal activity of the company is that of electrical installation.

2	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.

Going concern

The company made a profit for the year ended 31 May 2026 and had net assets of £423,310, including cash at bank of £24,804 at that date. The company continues to trade profitably subsequent to 31 May 2026.

On the basis of the above, and after making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax.

The company recognises revenue based upon the contractual terms of the electrical installation.

Trump Electrical Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	25% reducing balance
Motor vehicles	20% reducing balance

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Trump Electrical Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

3	Staff numbers

The average number of persons employed by the company during the year, was 0 (2025 - 0).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 June 2025	2,906	81,210	84,116
At 31 May 2026	2,906	81,210	84,116
Depreciation
At 1 June 2025	2,013	23,834	25,847
Charge for the year	223	11,475	11,698
At 31 May 2026	2,236	35,309	37,545
Carrying amount
At 31 May 2026	670	45,901	46,571
At 31 May 2025	893	57,376	58,269

Trump Electrical Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

5	Investments

	2026 £	2025 £
Investments in associates	153,750	153,750