2023-02-012024-01-312024-01-31false13875194AJ SHORT ELECTRICAL 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AJ SHORT ELECTRICAL LIMITED

Registered Number
13875194
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

AJ SHORT ELECTRICAL LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

SHORT, Alexander James

Registered Address

12a
Marlborough Place
Brighton
BN1 1WN

Registered Number

13875194 (England and Wales)
AJ SHORT ELECTRICAL LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets49,21612,288
9,21612,288
Current assets
Debtors53,32019,600
Cash at bank and on hand3,3205,231
6,64024,831
Creditors amounts falling due within one year6(22,550)(34,680)
Net current assets (liabilities)(15,910)(9,849)
Total assets less current liabilities(6,694)2,439
Provisions for liabilities7(2,304)(2,335)
Net assets(8,998)104
Capital and reserves
Called up share capital100100
Profit and loss account(9,098)4
Shareholders' funds(8,998)104
The financial statements were approved and authorised for issue by the Director on 10 October 2024, and are signed on its behalf by:
SHORT, Alexander James
Director
Registered Company No. 13875194
AJ SHORT ELECTRICAL LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Vehicles25
2.Average number of employees

20242023
Average number of employees during the year11
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Vehicles

Total

££
Cost or valuation
At 01 February 2316,44016,440
At 31 January 2416,44016,440
Depreciation and impairment
At 01 February 234,1524,152
Charge for year3,0723,072
At 31 January 247,2247,224
Net book value
At 31 January 249,2169,216
At 31 January 2312,28812,288
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3,32019,600
Total3,32019,600
6.Creditors: amounts due within one year

2024

2023

££
Taxation and social security2,5643,814
Other creditors19,29630,235
Accrued liabilities and deferred income690631
Total22,55034,680
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)2,3042,335
Total2,3042,335