REGISTERED NUMBER: 05061667 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

J.C.G Electrical Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

J R Stokes

REGISTERED OFFICE:

Unit A

Lewin House

The Street

RADSTOCK

BA3 4FJ

REGISTERED NUMBER:

05061667 (England and Wales)

ACCOUNTANTS:

Graham Long and Company

Chartered Management Accountants

Unit A

Lewin House

The Street

RADSTOCK

BA3 3FJ

FIXED ASSETS

Tangible assets

4

101,552

130,347

CURRENT ASSETS

Debtors

5

114,035

282,711

Cash at bank and in hand

79,199

60,535

193,234

343,246

CREDITORS

Amounts falling due within one year

6

205,397

293,720

NET CURRENT (LIABILITIES)/ASSETS

(12,163

)

49,526

TOTAL ASSETS LESS CURRENT LIABILITIES

89,389

179,873

CREDITORS

Amounts falling due after more than one year

7

(10,658

)

(30,965

)

PROVISIONS FOR LIABILITIES

(8,025

)

(14,500

)

NET ASSETS

70,706

134,408

CAPITAL AND RESERVES

Called up share capital

15

15

Retained earnings

70,691

134,393

SHAREHOLDERS' FUNDS

70,706

134,408

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 September 2025 and were signed by:

J R Stokes - Director

1.	STATUTORY INFORMATION

J.C.G Electrical Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced value of goods and services excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 June 2024

24,760

5,483

216,572

17,206

264,021

Additions

1,665

295

-

547

2,507

At 31 May 2025

26,425

5,778

216,572

17,753

266,528

DEPRECIATION

At 1 June 2024

18,398

4,285

100,254

10,737

133,674

Charge for year

1,029

195

29,079

999

31,302

At 31 May 2025

19,427

4,480

129,333

11,736

164,976

NET BOOK VALUE

At 31 May 2025

6,998

1,298

87,239

6,017

101,552

At 31 May 2024

6,362

1,198

116,318

6,469

130,347

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

111,074

279,750

Other debtors

2,961

2,961

114,035

282,711

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

8,294

25,218

Hire purchase contracts

36,843

36,843

Trade creditors

115,745

129,343

Taxation and social security

41,145

99,093

Other creditors

3,370

3,223

205,397

293,720

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Hire purchase contracts

10,658

30,965

8.	RELATED PARTY DISCLOSURES

The director controls the company by virtue of holding 83.33% of the issued ordinary share capital.