IRIS Accounts Production v24.1.4.33 04431208 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh044312082023-03-31044312082024-03-31044312082023-04-012024-03-31044312082022-03-31044312082022-04-012023-03-31044312082023-03-3104431208ns15:EnglandWales2023-04-012024-03-3104431208ns14:PoundSterling2023-04-012024-03-3104431208ns10:Director12023-04-012024-03-3104431208ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3104431208ns10:SmallEntities2023-04-012024-03-3104431208ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3104431208ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3104431208ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3104431208ns10:FullAccounts2023-04-012024-03-3104431208ns10:Director22023-04-012024-03-3104431208ns10:CompanySecretary12023-04-012024-03-3104431208ns10:RegisteredOffice2023-04-012024-03-3104431208ns5:CurrentFinancialInstruments2024-03-3104431208ns5:CurrentFinancialInstruments2023-03-3104431208ns5:Non-currentFinancialInstruments2024-03-3104431208ns5:Non-currentFinancialInstruments2023-03-3104431208ns5:ShareCapital2024-03-3104431208ns5:ShareCapital2023-03-3104431208ns5:RetainedEarningsAccumulatedLosses2024-03-3104431208ns5:RetainedEarningsAccumulatedLosses2023-03-3104431208ns5:PlantMachinery2023-04-012024-03-3104431208ns5:FurnitureFittings2023-04-012024-03-3104431208ns5:MotorVehicles2023-04-012024-03-3104431208ns5:ComputerEquipment2023-04-012024-03-3104431208ns5:PlantMachinery2023-03-3104431208ns5:FurnitureFittings2023-03-3104431208ns5:MotorVehicles2023-03-3104431208ns5:ComputerEquipment2023-03-3104431208ns5:PlantMachinery2024-03-3104431208ns5:FurnitureFittings2024-03-3104431208ns5:MotorVehicles2024-03-3104431208ns5:ComputerEquipment2024-03-3104431208ns5:PlantMachinery2023-03-3104431208ns5:FurnitureFittings2023-03-3104431208ns5:MotorVehicles2023-03-3104431208ns5:ComputerEquipment2023-03-3104431208ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-03-3104431208ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-03-3104431208ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-03-3104431208ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-3104431208ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-31
REGISTERED NUMBER: 04431208 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

R.J.A. ELECTRICAL LTD.

R.J.A. ELECTRICAL LTD. (REGISTERED NUMBER: 04431208)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


R.J.A. ELECTRICAL LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: R J Adams
Ms K L Jones





SECRETARY: Ms K L Jones





REGISTERED OFFICE: 8 Twisleton Court
Priory Hill
Dartford
Kent
DA1 2EN





REGISTERED NUMBER: 04431208 (England and Wales)





ACCOUNTANTS: Blue Rocket Accounting
Accountants and Tax Advisers
8 Twisleton Court
Priory Hill
Dartford
Kent
DA1 2EN

R.J.A. ELECTRICAL LTD. (REGISTERED NUMBER: 04431208)

BALANCE SHEET
31 MARCH 2024

31/3/24 31/3/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 13,925 16,025

CURRENT ASSETS
Stocks 6,500 8,000
Debtors 5 12,241 15,262
Cash at bank 47,062 61,745
65,803 85,007
CREDITORS
Amounts falling due within one year 6 42,661 56,177
NET CURRENT ASSETS 23,142 28,830
TOTAL ASSETS LESS CURRENT
LIABILITIES

37,067

44,855

CREDITORS
Amounts falling due after more than one
year

7

-

2,313
NET ASSETS 37,067 42,542

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 37,065 42,540
37,067 42,542

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

R.J.A. ELECTRICAL LTD. (REGISTERED NUMBER: 04431208)

BALANCE SHEET - continued
31 MARCH 2024


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 Board of Directors and authorised for issue on 19 July 2024 and were signed on its behalf by:





R J Adams - Director


R.J.A. ELECTRICAL LTD. (REGISTERED NUMBER: 04431208)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

R.J.A. 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Storage shed - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

R.J.A. ELECTRICAL LTD. (REGISTERED NUMBER: 04431208)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

2. ACCOUNTING POLICIES - continued

HIRE PURCHASE AND LEASING COMMITMENTS
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 3 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Storage and Motor Computer
shed fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 1,981 3,186 45,131 5,356 55,654
Additions - - - 2,418 2,418
At 31 March 2024 1,981 3,186 45,131 7,774 58,072
DEPRECIATION
At 1 April 2023 1,981 3,108 29,878 4,662 39,629
Charge for year - 19 3,813 686 4,518
At 31 March 2024 1,981 3,127 33,691 5,348 44,147
NET BOOK VALUE
At 31 March 2024 - 59 11,440 2,426 13,925
At 31 March 2023 - 78 15,253 694 16,025

R.J.A. ELECTRICAL LTD. (REGISTERED NUMBER: 04431208)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2023
and 31 March 2024 28,020
DEPRECIATION
At 1 April 2023
and 31 March 2024 7,005
NET BOOK VALUE
At 31 March 2024 21,015
At 31 March 2023 21,015

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade debtors 12,067 15,072
Other debtors 174 190
12,241 15,262

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Hire purchase contracts 2,313 3,469
Trade creditors 4,222 2,629
Taxation and social security 30,673 38,031
Other creditors 5,453 12,048
42,661 56,177

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/3/24 31/3/23
£    £   
Hire purchase contracts - 2,313