Registration number: 02997592

E C Electricals Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 9

E C Electricals Limited

Company Information

Directors

Ms C Clements Mr W E Clements Mrs J H Clements

Registered office

16c Wincombe Business Park Warminster Road Shaftesbury Dorset SP7 9QJ

Accountants

Lanham & Francis Chartered AccountantsChurch House Church Street Yeovil Somerset BA20 1HB

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
E C Electricals Limited
for the Year Ended 28 February 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of E C Electricals Limited for the year ended 28 February 2025 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of E C Electricals Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of E C Electricals Limited and state those matters that we have agreed to state to the Board of Directors of E C Electricals Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than E C Electricals Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that E C Electricals Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of E C Electricals Limited. You consider that E C Electricals Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of E C Electricals Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Lanham & Francis
Chartered Accountants
Church House
Church Street
Yeovil
Somerset
BA20 1HB

19 November 2025

E C Electricals Limited

(Registration number: 02997592)
Balance Sheet as at 28 February 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	19,134	28,721
Current assets
Stocks	5	26,738	27,572
Debtors	6	546,956	576,983
Cash at bank and in hand		201,576	245,338
		775,270	849,893
Creditors: Amounts falling due within one year	7	(78,955)	(143,436)
Net current assets		696,315	706,457
Net assets		715,449	735,178
Capital and reserves
Called up share capital	8	1,000	1,000
Retained earnings		714,449	734,178
Shareholders' funds		715,449	735,178

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 November 2025 and signed on its behalf by:
 

Ms C Clements Director

E C Electricals Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

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:
16c Wincombe Business Park
Warminster Road
Shaftesbury
Dorset
SP7 9QJ

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Contract revenue recognition

For continuing services, revenue is recognised when the stage of completion can be reliably measured using a percentage of completion method. When the outcome of a contract can be measured reliably, the entity will recognise both income and costs by reference to the percentage of completion of the contract.

E C Electricals Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025 (continued)

2	Accounting policies (continued)

Tax

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet 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, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% per annum on reducing balance
Office equipment	15% per annum on reducing balance
Plant and machinery	15% per annum on reducing balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

When the outcome of a contract can be measured reliably, the entity will recognise income by reference to the percentage of completion of the contract. This is included as a trade debtor where payment is yet to be received.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

When the outcome of a contract can be measured reliably, the entity will recognise costs by reference to the percentage of completion of the contract. These costs are included as trade creditors where payment has yet to be made.

E C Electricals Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025 (continued)

2	Accounting policies (continued)

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
FRS 102 classifies financial instruments as either basic financial instruments or other financial instruments. The accounting treatment varies according to the classification.
Basic financial instruments are defined as one of the following:
- cash
- a debt instrument (such as accounts receivable and payable)
- commitment to receive a loan that satisfy certain criteria
- investments in non-convertible preference shares, and non puttable ordinary shares.

All other financial instruments are classed as other financial instruments and treated accordingly.

 Recognition and measurement
The company only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2024 - 14).

E C Electricals Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025 (continued)

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 March 2024	67,494	124,375	191,869
Disposals	(27,527)	(19,433)	(46,960)
At 28 February 2025	39,967	104,942	144,909
Depreciation
At 1 March 2024	61,746	101,402	163,148
Charge for the year	612	5,605	6,217
Eliminated on disposal	(24,709)	(18,881)	(43,590)
At 28 February 2025	37,649	88,126	125,775
Carrying amount
At 28 February 2025	2,318	16,816	19,134
At 29 February 2024	5,748	22,973	28,721

E C Electricals Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025 (continued)

5

Stocks

	2025 £	2024 £
Other inventories	26,738	27,572

6

Debtors

Current	2025 £	2024 £
Trade debtors	484,904	530,822
Prepayments	34,826	36,367
Other debtors	27,226	9,794
	546,956	576,983

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	41,197	45,463
Taxation and social security	8,659	19,653
Accruals and deferred income	14,598	57,072
Other creditors	14,501	21,248
	78,955	143,436