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J & N ELECTRICAL LIMITED

Registered Number
05343971
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

J & N ELECTRICAL LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

John Carl Austin
Nicholas Stuart Williams

Company Secretary

John Carl Austin

Registered Address

46 Ledstone Way
Weston Park
Stoke-On-Trent
ST3 5UQ

Registered Number

05343971 (England and Wales)
J & N ELECTRICAL LIMITED
Statement of Financial Position
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets33,0503,782
3,0503,782
Current assets
Stocks4280320
Debtors5,1257,414
Cash at bank and on hand28,35045,168
33,75552,902
Creditors amounts falling due within one year5(20,131)(23,284)
Net current assets (liabilities)13,62429,618
Total assets less current liabilities16,67433,400
Net assets16,67433,400
Capital and reserves
Called up share capital100100
Profit and loss account16,57433,300
Shareholders' funds16,67433,400
The financial statements were approved and authorised for issue by the Board of Directors on 4 June 2025, and are signed on its behalf by:
John Carl Austin
Director
Nicholas Stuart Williams
Director

Registered Company No. 05343971
J & N ELECTRICAL LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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 (%)
Plant and machinery25
Fixtures and fittings25
Office Equipment33
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20252024
Average number of employees during the year33
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 April 2414,8433,1108,53626,489
Additions--1,0411,041
At 31 March 2514,8433,1109,57727,530
Depreciation and impairment
At 01 April 2413,8561,5887,26322,707
Charge for year8542286911,773
At 31 March 2514,7101,8167,95424,480
Net book value
At 31 March 251331,2941,6233,050
At 31 March 249871,5221,2733,782
4.Stocks

2025

2024

££
Finished goods280320
Total280320
5.Creditors: amounts due within one year

2025

2024

££
Bank borrowings and overdrafts5,8594,385
Taxation and social security12,32217,275
Accrued liabilities and deferred income1,9501,624
Total20,13123,284