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Registered number: 09189641

C J Auto Electrical Limited

FILLETED UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31/12/2023

Prepared By:
Gibsons Accountants Ltd
Chartered Accountants
226 Oldham Road
Rochdale
Lancashire
OL11 2ER

C J Auto Electrical Limited

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31/12/2023
DIRECTORS
Mr C Jefferson
REGISTERED OFFICE
Higher Hill End Farm
Holcombe Road
Rossendale
BB4 4AS
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 09189641
ACCOUNTANTS
Gibsons Accountants Ltd
Chartered Accountants
226 Oldham Road
Rochdale
Lancashire
OL11 2ER

C J Auto Electrical Limited

UNAUDITED FINANCIAL STATEMENTS
FOR THEYEARENDED31/12/2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

C J Auto Electrical Limited

BALANCE SHEET AT 31/12/2023
20232022
Notes££
FIXED ASSETS
Intangible assets32,9005,800
Tangible assets450,26551,285
53,16557,085
CURRENT ASSETS
Stock4,0004,000
Debtors673,347101,029
Cash at bank and in hand81,45991,548
158,806196,577
CREDITORS: Amounts falling due within one year759,09079,581
NET CURRENT ASSETS99,716116,996
TOTAL ASSETS LESS CURRENT LIABILITIES152,881174,081
PROVISIONS FOR LIABILITIES AND CHARGES87,6967,772
NET ASSETS145,185166,309
CAPITAL AND RESERVES
Called up share capital911
Profit and loss account145,184166,308
SHAREHOLDERS' FUNDS145,185166,309
For the year ending 31/12/2023 the company was entitled to exemption 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 directors acknowledge their 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 09/09/2024 and signed on their behalf by
.............................
Mr C Jefferson
Director

C J Auto Electrical Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/12/2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Commercial Vehiclesreducing balance 25%
Equipmentreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and net realisable value.
1d. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1f. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

C J Auto Electrical Limited

1g. Goodwill
Goodwill arising in connection with the acqusition of businesses is capitalised and amortised over its estimated economic life estimated at 10 years on a straight line basis.
2. EMPLOYEES
20232022
No.No.
Average number of employees44
3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/01/202329,00029,000
At 31/12/202329,00029,000
Depreciation
At 01/01/202323,20023,200
For the year2,9002,900
At 31/12/202326,10026,100
Net Book Amounts
At 31/12/20232,9002,900
At 31/12/20225,8005,800
4. TANGIBLE FIXED ASSETS
Commercial
VehiclesEquipmentTotal
£££
Cost
At 01/01/202375,99620,46896,464
Additions-15,73415,734
At 31/12/202375,99636,202112,198
Depreciation
At 01/01/202335,2879,89245,179
For the year10,1776,57716,754
At 31/12/202345,46416,46961,933
Net Book Amounts
At 31/12/202330,53219,73350,265
At 31/12/202240,70910,57651,285

C J Auto Electrical Limited

5. STOCK 20232022
££
Stock comprises:
Stock4,0004,000
4,0004,000
6. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors71,89799,695
Prepayments1,4501,334
73,347101,029
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
UK corporation tax9,76710,614
VAT2,9943,902
PAYE control6,4687,686
Salaries and wages control1,026392
Directors current account-2,624
Credit card6,0817,918
Trade creditors31,25445,145
Accruals1,5001,300
59,09079,581
8. PROVISIONS FOR LIABILITIES 20232022
££
Deferred taxation7,6967,772
7,6967,772

C J Auto Electrical Limited

9. SHARE CAPITAL 20232022
££
Allotted, issued and fully paid:
1 Ordinary shares of £1 each11
11
10. CONTROLLING PARTY
The company is controlled by Mr C Jefferson (director) who owns 100% of the company's issued share capital.