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Company Registration No. 08073986 (England and Wales)
Jopling Electrical Contractors Limited Unaudited accounts for the year ended 31 October 2023
Jopling Electrical Contractors Limited Unaudited accounts Contents
Page
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Jopling Electrical Contractors Limited Company Information for the year ended 31 October 2023
Director
William Andrew Jopling
Company Number
08073986 (England and Wales)
Registered Office
91 SOUTH ELLA WAY KIRK ELLA HULL EAST YORKSHIRE HU10 7LZ
Accountants
Kendall Accountancy Services Limited 2 Exeter Street New Village Road Cottingham East Yorkshire HU16 4LU
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Jopling Electrical Contractors Limited Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
85,941 
48,588 
Current assets
Inventories
5,750 
4,000 
Debtors
92,920 
79,015 
Cash at bank and in hand
77,642 
37,489 
176,312 
120,504 
Creditors: amounts falling due within one year
(86,440)
(61,251)
Net current assets
89,872 
59,253 
Total assets less current liabilities
175,813 
107,841 
Creditors: amounts falling due after more than one year
(65,033)
(35,697)
Provisions for liabilities
Deferred tax
(14,779)
(9,232)
Net assets
96,001 
62,912 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
96,000 
62,911 
Shareholders' funds
96,001 
62,912 
For the year ending 31 October 2023 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 February 2024 and were signed on its behalf by
William Andrew Jopling Director Company Registration No. 08073986
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Jopling Electrical Contractors Limited Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
Jopling Electrical Contractors Limited is a private company, limited by shares, registered in England and Wales, registration number 08073986. The registered office is 91 SOUTH ELLA WAY, KIRK ELLA, HULL, EAST YORKSHIRE, HU10 7LZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Cost
Motor vehicles
25% written down value
Fixtures & fittings
15% Cost
Computer equipment
33% Cost
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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Jopling Electrical Contractors Limited Notes to the Accounts for the year ended 31 October 2023
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 November 2022
12,976 
123,596 
980 
4,795 
142,347 
Additions
832 
75,235 
- 
776 
76,843 
Disposals
- 
(34,258)
- 
- 
(34,258)
At 31 October 2023
13,808 
164,573 
980 
5,571 
184,932 
Depreciation
At 1 November 2022
11,097 
77,615 
513 
4,534 
93,759 
Charge for the year
1,074 
18,228 
147 
236 
19,685 
On disposals
- 
(14,453)
- 
- 
(14,453)
At 31 October 2023
12,171 
81,390 
660 
4,770 
98,991 
Net book value
At 31 October 2023
1,637 
83,183 
320 
801 
85,941 
At 31 October 2022
1,879 
45,981 
467 
261 
48,588 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
7,178 
4,838 
Trade debtors
82,177 
71,296 
Accrued income and prepayments
3,565 
2,881 
92,920 
79,015 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
13,343 
8,730 
Trade creditors
32,454 
24,724 
Taxes and social security
27,538 
20,224 
Other creditors
845 
559 
Accruals
12,260 
7,014 
86,440 
61,251 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
65,033 
35,697 
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Jopling Electrical Contractors Limited Notes to the Accounts for the year ended 31 October 2023
8
Average number of employees
During the year the average number of employees was 19 (2022: 19).
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