REGISTERED NUMBER: 04676244 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BARNES & LIDDIARD ELECTRICAL CONTRACTORS

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

D J Liddiard

SECRETARY:

Mrs L C Dixon

REGISTERED OFFICE:

26 The Dean

Alresford

Hampshire

SO24 9AZ

REGISTERED NUMBER:

04676244 (England and Wales)

ACCOUNTANTS:

Wettone Matthews Limited

Chartered Certified Accountants

Market House

21 Lenten Street

Alton

GU34 1HG

FIXED ASSETS

Tangible assets

4

3,406

3,918

CURRENT ASSETS

Stocks

5

4,624

4,455

Debtors

6

45,453

61,703

Cash at bank and in hand

46,599

62,824

96,676

128,982

CREDITORS

Amounts falling due within one year

7

99,820

118,834

NET CURRENT (LIABILITIES)/ASSETS

(3,144

)

10,148

TOTAL ASSETS LESS CURRENT LIABILITIES

262

14,066

CREDITORS

Amounts falling due after more than one year

8

-

(3,333

)

PROVISIONS FOR LIABILITIES

9

-

(359

)

NET ASSETS

262

10,374

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

162

10,274

SHAREHOLDERS' FUNDS

262

10,374

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 November 2025 and were signed by:

D J Liddiard - Director

1.	STATUTORY INFORMATION

Barnes & Liddiard Electrical Contractors Limited 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 represents net invoiced sales of goods and services, excluding value added tax, together with an adjustment to reflect the impact of UITF Abstract 40 for amounts recoverable on contracts, where applicable.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

450

47,749

-

48,199

Additions

-

-

624

624

At 31 March 2025

450

47,749

624

48,823

DEPRECIATION

At 1 April 2024

448

43,833

-

44,281

Charge for year

1

979

156

1,136

At 31 March 2025

449

44,812

156

45,417

NET BOOK VALUE

At 31 March 2025

1

2,937

468

3,406

At 31 March 2024

2

3,916

-

3,918

5.

STOCKS

2025

2024

£

£

Stocks

4,624

4,455

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

34,588

56,495

Tax

2,143

-

Prepayments

8,722

5,208

45,453

61,703

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,333

20,000

Trade creditors

66,527

67,461

Tax

-

2,772

Social security and other taxes

7,735

5,787

Pensions

2,130

1,866

VAT

14,996

10,348

Directors' loan account

1,699

7,350

Accruals and deferred income

3,400

3,250

99,820

118,834

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

-

3,333

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

-

359

Deferred

tax

£

Balance at 1 April 2024

359

Balance at 31 March 2025

359

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

11.

RESERVES

Retained

earnings

£

At 1 April 2024

10,274

Deficit for the year

(10,112

)

At 31 March 2025

162

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Barnes & Liddiard Electrical Contractors Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Barnes & Liddiard Electrical Contractors Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Barnes & Liddiard Electrical Contractors Limited and state those matters that we have agreed to state to the director of Barnes & Liddiard Electrical Contractors Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Barnes & Liddiard Electrical Contractors Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Barnes & Liddiard Electrical Contractors Limited. You consider that Barnes & Liddiard Electrical Contractors 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 financial statements of Barnes & Liddiard Electrical Contractors 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 financial statements.

Wettone Matthews Limited

Chartered Certified Accountants

Market House

21 Lenten Street

Alton

GU34 1HG

19 November 2025