Registered number
05792957
EJ Deacon Electrical Limited
Filleted Accounts
30 April 2025
EJ Deacon Electrical Limited
Registered number: 05792957
Balance Sheet
as at 30 April 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 34,690 26,052
Current assets
Stocks 268 268
Debtors 4 2,709 1,534
Cash at bank and in hand 95,270 100,798
98,247 102,600
Creditors: amounts falling due within one year 5 (11,787) (31,699)
Net current assets 86,460 70,901
Net assets 121,150 96,953
Capital and reserves
Called up share capital 1 1
Profit and loss account 121,149 96,952
Shareholder's funds 121,150 96,953
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr E J Deacon
Director
Approved by the board on 18 July 2025
EJ Deacon Electrical Limited
Notes to the Accounts
for the year ended 30 April 2025
1 Accounting policies
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
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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 10 years
Motor vehicle over 4 years
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 May 2024 16,263 18,888 24,995 60,146
Additions - 166 20,000 20,166
At 30 April 2025 16,263 19,054 44,995 80,312
Depreciation
At 1 May 2024 5,838 18,886 9,370 34,094
Charge for the year 3,252 28 8,248 11,528
At 30 April 2025 9,090 18,914 17,618 45,622
Net book value
At 30 April 2025 7,173 140 27,377 34,690
At 30 April 2024 10,425 2 15,625 26,052
4 Debtors 2025 2024
£ £
Trade debtors 2,709 1,534
5 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 1,334 5,807
Taxation and social security costs 6,067 4,749
Other creditors 4,386 21,143
11,787 31,699
6 Other information
EJ Deacon Electrical Limited is a private company limited by shares and incorporated in England. Its registered office is:
The Brambles
Cuerdale Lane
Walton-le-Dale
Preston
PR5 4EP
EJ Deacon Electrical Limited 05792957 false 2024-05-01 2025-04-30 2025-04-30 VT Final Accounts April 2025 Mr E J Deacon No description of principal activity 05792957 2023-05-01 2024-04-30 05792957 core:WithinOneYear 2024-04-30 05792957 core:ShareCapital 2024-04-30 05792957 core:RetainedEarningsAccumulatedLosses 2024-04-30 05792957 2024-05-01 2025-04-30 05792957 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 05792957 bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 05792957 bus:Director40 2024-05-01 2025-04-30 05792957 1 2024-05-01 2025-04-30 05792957 2 2024-05-01 2025-04-30 05792957 core:LandBuildings 2024-05-01 2025-04-30 05792957 core:PlantMachinery 2024-05-01 2025-04-30 05792957 core:Vehicles 2024-05-01 2025-04-30 05792957 countries:England 2024-05-01 2025-04-30 05792957 bus:FRS102 2024-05-01 2025-04-30 05792957 bus:FilletedAccounts 2024-05-01 2025-04-30 05792957 2025-04-30 05792957 core:WithinOneYear 2025-04-30 05792957 core:ShareCapital 2025-04-30 05792957 core:RetainedEarningsAccumulatedLosses 2025-04-30 05792957 core:LandBuildings 2025-04-30 05792957 core:PlantMachinery 2025-04-30 05792957 core:Vehicles 2025-04-30 05792957 2024-04-30 05792957 core:LandBuildings 2024-04-30 05792957 core:PlantMachinery 2024-04-30 05792957 core:Vehicles 2024-04-30 iso4217:GBP xbrli:pure