1 November 2023 false No description of principal activity Taxfiler 2024.6.1 08073986business:PrivateLimitedCompanyLtd2023-11-012024-10-31 080739862023-10-31 080739862023-11-012024-10-31 08073986business:AuditExemptWithAccountantsReport2023-11-012024-10-31 08073986business:FilletedAccounts2023-11-012024-10-31 080739862024-10-31 08073986business:Director12023-11-012024-10-31 08073986business:RegisteredOffice2023-11-012024-10-31 080739862023-10-31 08073986core:WithinOneYear2024-10-31 08073986core:WithinOneYear2023-10-31 08073986core:AfterOneYear2024-10-31 08073986core:AfterOneYear2023-10-31 08073986core:ShareCapitalcore:PreviouslyStatedAmount2024-10-31 08073986core:ShareCapitalcore:PreviouslyStatedAmount2023-10-31 08073986core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-10-31 08073986core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-10-31 08073986core:PreviouslyStatedAmount2024-10-31 08073986core:PreviouslyStatedAmount2023-10-31 08073986business:SmallEntities2023-11-012024-10-31 08073986countries:EnglandWales2023-11-012024-10-31 08073986core:PlantMachinery2023-11-012024-10-31 08073986core:MotorVehicles2023-11-012024-10-31 08073986core:FurnitureFittings2023-11-012024-10-31 08073986core:ComputerEquipment2023-11-012024-10-31 08073986core:PlantMachinery2023-10-31 08073986core:MotorVehicles2023-10-31 08073986core:FurnitureFittings2023-10-31 08073986core:ComputerEquipment2023-10-31 08073986core:PlantMachinery2024-10-31 08073986core:MotorVehicles2024-10-31 08073986core:FurnitureFittings2024-10-31 08073986core:ComputerEquipment2024-10-31 080739862022-11-012023-10-31 iso4217:GBP xbrli:pure
Company Registration No. 08073986 (England and Wales)
Jopling Electrical Contractors Limited Unaudited accounts for the year ended 31 October 2024
Jopling Electrical Contractors Limited Unaudited accounts Contents
Page
- 2 -
Jopling Electrical Contractors Limited Company Information for the year ended 31 October 2024
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
- 3 -
Jopling Electrical Contractors Limited Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
90,576 
85,941 
Current assets
Inventories
500 
5,750 
Debtors
146,483 
92,920 
Cash at bank and in hand
135,947 
77,642 
282,930 
176,312 
Creditors: amounts falling due within one year
(184,277)
(86,440)
Net current assets
98,653 
89,872 
Total assets less current liabilities
189,229 
175,813 
Creditors: amounts falling due after more than one year
(51,690)
(65,033)
Provisions for liabilities
Deferred tax
(21,034)
(14,779)
Net assets
116,505 
96,001 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
116,504 
96,000 
Shareholders' funds
116,505 
96,001 
For the year ending 31 October 2024 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 20 January 2025 and were signed on its behalf by
William Andrew Jopling Director Company Registration No. 08073986
- 4 -
Jopling Electrical Contractors Limited Notes to the Accounts for the year ended 31 October 2024
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% Cost
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.
- 5 -
Jopling Electrical Contractors Limited Notes to the Accounts for the year ended 31 October 2024
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 2023
13,808 
164,573 
980 
5,571 
184,932 
Additions
2,660 
30,885 
- 
2,131 
35,676 
At 31 October 2024
16,468 
195,458 
980 
7,702 
220,608 
Depreciation
At 1 November 2023
12,171 
81,390 
660 
4,770 
98,991 
Charge for the year
997 
29,149 
147 
748 
31,041 
At 31 October 2024
13,168 
110,539 
807 
5,518 
130,032 
Net book value
At 31 October 2024
3,300 
84,919 
173 
2,184 
90,576 
At 31 October 2023
1,637 
83,183 
320 
801 
85,941 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
14,181 
7,178 
Trade debtors
131,717 
82,177 
Accrued income and prepayments
585 
3,565 
146,483 
92,920 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
13,343 
13,343 
Trade creditors
120,678 
32,454 
Taxes and social security
36,672 
27,538 
Other creditors
1,174 
845 
Accruals
12,410 
12,260 
184,277 
86,440 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
51,690 
65,033 
- 6 -
Jopling Electrical Contractors Limited Notes to the Accounts for the year ended 31 October 2024
8
Average number of employees
During the year the average number of employees was 19 (2023: 19).
- 7 -