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Company Registration No. SC685195 (Scotland)
John Cran Electrical Ltd Unaudited accounts for the year ended 31 January 2025
John Cran Electrical Ltd Unaudited accounts Contents
Page
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John Cran Electrical Ltd Company Information for the year ended 31 January 2025
Directors
John Cran Rebecca Cran
Company Number
SC685195 (Scotland)
Registered Office
33 Newmarket Street Ayr Ayrshire KA7 1LL Scotland
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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John Cran Electrical Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
232,924 
152,192 
Current assets
Debtors
143,390 
136,971 
Cash at bank and in hand
151,738 
135,372 
295,128 
272,343 
Creditors: amounts falling due within one year
(73,458)
(69,893)
Net current assets
221,670 
202,450 
Total assets less current liabilities
454,594 
354,642 
Creditors: amounts falling due after more than one year
(134,105)
(145,199)
Net assets
320,489 
209,443 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
320,389 
209,343 
Shareholders' funds
320,489 
209,443 
For the year ending 31 January 2025 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 13 May 2025 and were signed on its behalf by
John Cran Director Company Registration No. SC685195
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John Cran Electrical Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
John Cran Electrical Ltd is a private company, limited by shares, registered in Scotland, registration number SC685195. The registered office is 33 Newmarket Street, Ayr, Ayrshire, KA7 1LL, Scotland.
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% reducing balance
Fixtures & fittings
10% reducing balance
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2024
167,394 
35,550 
202,944 
Additions
108,510 
- 
108,510 
At 31 January 2025
275,904 
35,550 
311,454 
Depreciation
At 1 February 2024
41,810 
8,942 
50,752 
Charge for the year
25,117 
2,661 
27,778 
At 31 January 2025
66,927 
11,603 
78,530 
Net book value
At 31 January 2025
208,977 
23,947 
232,924 
At 31 January 2024
125,584 
26,608 
152,192 
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John Cran Electrical Ltd Notes to the Accounts for the year ended 31 January 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
1,901 
3,977 
Trade debtors
140,989 
128,872 
Other debtors
500 
4,122 
143,390 
136,971 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
37,538 
51,725 
Taxes and social security
8,411 
2,894 
Other creditors
27,509 
15,274 
73,458 
69,893 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
11,252 
21,747 
Other creditors
15,000 
15,000 
Loans from directors
107,853 
108,452 
134,105 
145,199 
8
Average number of employees
During the year the average number of employees was 9 (2024: 8).
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