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REGISTERED NUMBER: 14773727 (England and Wales)














Unaudited Financial Statements

for the Period 1 April 2023 to 30 April 2024

for

BJC Electrical Services Ltd

BJC Electrical Services Ltd (Registered number: 14773727)

Contents of the Financial Statements
for the Period 1 April 2023 to 30 April 2024










Page

Company information 1

Chartered accountants' report 2

Statement of financial position 3 to 4

Notes to the financial statements 5 to 8


BJC Electrical Services Ltd

Company Information
for the Period 1 April 2023 to 30 April 2024







Directors: B Cunnington
D Cunnington





Registered office: 254 Siltside
Gosberton Risegate
Spalding
PE11 4JR





Registered number: 14773727 (England and Wales)





Accountants: Moore Thompson
27 Market Place
Market Deeping
Peterborough
Cambridgeshire
PE6 8EA

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
BJC Electrical Services Ltd


The following reproduces the text of the report prepared for the directors 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 Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors 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 BJC Electrical Services Ltd for the period ended 30 April 2024 which comprise the Income statement, Statement of financial position 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of BJC Electrical Services Ltd, as a body, in accordance with the terms of our engagement letter dated 23 April 2024. Our work has been undertaken solely to prepare for your approval the financial statements of BJC Electrical Services Ltd and state those matters that we have agreed to state to the Board of Directors of BJC Electrical Services Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BJC Electrical Services Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that BJC Electrical Services Ltd 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 profit of BJC Electrical Services Ltd. You consider that BJC Electrical Services Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of BJC Electrical Services Ltd. 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.






Moore Thompson
27 Market Place
Market Deeping
Peterborough
Cambridgeshire
PE6 8EA


18 September 2024

BJC Electrical Services Ltd (Registered number: 14773727)

Statement of Financial Position
30 April 2024

Notes £    £   
Fixed assets
Intangible assets 5 5,351
Tangible assets 6 134,821
140,172

Current assets
Stocks 4,300
Debtors 7 39,558
Cash at bank 83,865
127,723
Creditors
Amounts falling due within one year 8 79,470
Net current assets 48,253
Total assets less current liabilities 188,425

Creditors
Amounts falling due after more than one
year

9

(104,509

)

Provisions for liabilities (27,998 )
Net assets 55,918

Capital and reserves
Called up share capital 12 2
Retained earnings 55,916
Shareholders' funds 55,918

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 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.

BJC Electrical Services Ltd (Registered number: 14773727)

Statement of Financial Position - continued
30 April 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 18 September 2024 and were signed on its behalf by:




B Cunnington - Director



D Cunnington - Director


BJC Electrical Services Ltd (Registered number: 14773727)

Notes to the Financial Statements
for the Period 1 April 2023 to 30 April 2024


1. Statutory information

BJC Electrical Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. Statement of compliance

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.

3. Accounting policies

Basis of preparing the financial statements
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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 15% reducing balance
Computer equipment - 33% on cost

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 period 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 statement of financial position date.


BJC Electrical Services Ltd (Registered number: 14773727)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 30 April 2024


3. Accounting policies - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

4. Employees and directors

The average number of employees during the period was 5 .

5. Intangible fixed assets
Goodwill
£   
Cost
At 1 April 2023
and 30 April 2024 6,000
Amortisation
Charge for period 649
At 30 April 2024 649
Net book value
At 30 April 2024 5,351
At 31 March 2023 6,000

BJC Electrical Services Ltd (Registered number: 14773727)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 30 April 2024


6. Tangible fixed assets
Plant and
machinery
etc
£   
Cost
Additions 201,085
Disposals (38,995 )
At 30 April 2024 162,090
Depreciation
Charge for period 30,013
Eliminated on disposal (2,744 )
At 30 April 2024 27,269
Net book value
At 30 April 2024 134,821

7. Debtors: amounts falling due within one year
£   
Trade debtors 21,357
Other debtors 18,201
39,558

8. Creditors: amounts falling due within one year
£   
Hire purchase contracts (see note 10) 17,361
Trade creditors 48,379
Taxation and social security 807
Other creditors 12,923
79,470

9. Creditors: amounts falling due after more than one year
£   
Hire purchase contracts (see note 10) 104,509

10. Leasing agreements

Minimum lease payments under hire purchase fall due as follows:

£   
Net obligations repayable:
Within one year 17,361
Between one and five years 104,509
121,870

BJC Electrical Services Ltd (Registered number: 14773727)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 30 April 2024


11. Secured debts

The following secured debts are included within creditors:

£   
Hire purchase contracts 121,870

12. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
2 Ordinary 1 2

2 Ordinary shares of 1 each were allotted and fully paid for cash at par during the period.