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Company Registration No. 05099539 (England and Wales)
JMP ELECTRICAL SERVICES LIMITED Unaudited accounts for the year ended 30 April 2024
JMP ELECTRICAL SERVICES LIMITED Unaudited accounts Contents
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JMP ELECTRICAL SERVICES LIMITED Company Information for the year ended 30 April 2024
Directors
J Perruzza Mrs S Perruzza
Company Number
05099539 (England and Wales)
Registered Office
Skythorns Craggs Hill Over Kellet Carnforth Lancashire LA6 1DJ England
Accountants
Unisolutions Ltd 6-4-3 Alston House White Cross Industrial Estate Lancaster Lancashire LA1 4XF
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JMP ELECTRICAL SERVICES LIMITED Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
71,860 
72,597 
Investment property
409,849 
409,849 
481,709 
482,446 
Current assets
Inventories
550 
550 
Debtors
179,921 
55,406 
Cash at bank and in hand
93,885 
51,682 
274,356 
107,638 
Creditors: amounts falling due within one year
(176,338)
(110,253)
Net current assets/(liabilities)
98,018 
(2,615)
Total assets less current liabilities
579,727 
479,831 
Creditors: amounts falling due after more than one year
(185,798)
(204,324)
Provisions for liabilities
Deferred tax
(5,097)
(5,097)
Net assets
388,832 
270,410 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
388,632 
270,210 
Shareholders' funds
388,832 
270,410 
For the year ending 30 April 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 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 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 of Directors and authorised for issue on 19 December 2024 and were signed on its behalf by
J Perruzza Director Company Registration No. 05099539
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JMP ELECTRICAL SERVICES LIMITED Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
JMP ELECTRICAL SERVICES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05099539. The registered office is Skythorns, Craggs Hill, Over Kellet, Carnforth, Lancashire, LA6 1DJ, England.
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
33% straight line
Motor vehicles
15% reducing balance
Computer equipment
33% straight line
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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.
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JMP ELECTRICAL SERVICES LIMITED Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
15,255 
88,476 
103,731 
Additions
1,765 
10,650 
12,415 
At 30 April 2024
17,020 
99,126 
116,146 
Depreciation
At 1 May 2023
15,032 
16,102 
31,134 
Charge for the year
699 
12,453 
13,152 
At 30 April 2024
15,731 
28,555 
44,286 
Net book value
At 30 April 2024
1,289 
70,571 
71,860 
At 30 April 2023
223 
72,374 
72,597 
5
Investment property
2024 
£ 
Fair value at 1 May 2023
409,849 
At 30 April 2024
409,849 
Investment properties are initially recognised at cost but will thereafter be valued at fair value at the balance sheet date. The directors do not anticipate selling the investment in the foreseeable future.
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
179,921 
53,760 
Other debtors
- 
1,646 
179,921 
55,406 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
13,410 
16,196 
VAT
44,201 
16,157 
Obligations under finance leases and hire purchase contracts
4,387 
14,732 
Taxes and social security
42,737 
13,447 
Loans from directors
- 
48,844 
Accruals
891 
877 
Deferred income
70,712 
- 
176,338 
110,253 
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JMP ELECTRICAL SERVICES LIMITED Notes to the Accounts for the year ended 30 April 2024
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
159,159 
173,298 
Obligations under finance leases and hire purchase contracts
26,639 
31,026 
185,798 
204,324 
9
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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