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Registered number: 09189641






C J Auto Electrical Limited


FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31/12/2024
























Prepared By:
Gibsons Accountants Ltd
Chartered Accountants
226 Oldham Road
Rochdale
Lancashire
OL112ER


ACCOUNTS
FOR THE YEAR ENDED 31/12/2024





DIRECTORS
Mr C Jefferson


REGISTERED OFFICE
Higher Hill End Farm
Holcombe Road
Rossendale
BB4 4AS


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 09189641



ACCOUNTANTS
Gibsons Accountants Ltd
Chartered Accountants
226 Oldham Road
Rochdale
Lancashire
OL112ER


ACCOUNTS
FOR THEYEARENDED31/12/2024



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/12/2024

			2024		2023
	Notes		£		£

FIXED ASSETS
Intangible assets	3		-		2,900
Tangible assets	4		99,372		50,265

			99,372		53,165

CURRENT ASSETS
Stock		5,000		4,000
Debtors	6	74,738		73,347
Cash at bank and in hand		79,144		81,459
		158,882		158,806
CREDITORS: Amounts falling due within one year	7	74,239		59,090
NET CURRENT ASSETS			84,643		99,716
TOTAL ASSETS LESS CURRENT LIABILITIES			184,015		152,881


PROVISIONS FOR LIABILITIES AND CHARGES	8		8,285		7,696

NET ASSETS			175,730		145,185

CAPITAL AND RESERVES

Called up share capital	9		1		1
Profit and loss account			175,729		145,184
SHAREHOLDERS' FUNDS			175,730		145,185

For the year ending 31/12/2024 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 23/09/2025 and signed on their behalf by



.............................
Mr C Jefferson
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Buildings		straight line 3%
Commercial Vehicles		reducing balance 25%
Equipment		reducing balance 25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and net realisable value.




1d. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.




1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




1f. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.




1g. Goodwill
Goodwill arising in connection with the acqusition of businesses is capitalised and amortised over its estimated economic life estimated at 10 years on a straight line basis.




3. INTANGIBLE FIXED ASSETS

	Purchased
	Goodwill	Total
	£	£
Cost
At 01/01/2024	29,000	29,000
At 31/12/2024	29,000	29,000
Depreciation
At 01/01/2024	26,100	26,100
For the year	2,900	2,900
At 31/12/2024	29,000	29,000
Net Book Amounts
At 31/12/2024	-	-
At 31/12/2023	2,900	2,900




4. TANGIBLE FIXED ASSETS

		Commercial
	Buildings	Vehicles	Equipment	Total
	£	£	£	£
Cost
At 01/01/2024	-	75,996	36,202	112,198
Additions	58,826	-	6,150	64,976
At 31/12/2024	58,826	75,996	42,352	177,174
Depreciation
At 01/01/2024	-	45,464	16,469	61,933
For the year	1,765	7,633	6,471	15,869
At 31/12/2024	1,765	53,097	22,940	77,802
Net Book Amounts
At 31/12/2024	57,061	22,899	19,412	99,372
At 31/12/2023	-	30,532	19,733	50,265




5. STOCK	2024	2023
	£	£
Stock comprises:

Stock	5,000	4,000
	5,000	4,000




6. DEBTORS	2024	2023
	£	£
Amounts falling due within one year
Trade debtors	73,211	71,897
Prepayments	1,527	1,450
	74,738	73,347




2. EMPLOYEES

	2024	2023
	No.	No.
Average number of employees	4	4




7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2024	2023
	£	£
UK corporation tax	20,139	9,767
VAT	4,995	2,994
PAYE control	5,443	6,468
Salaries and wages control	520	1,026
Credit card	5,912	6,081
Trade creditors	35,730	31,254
Accruals	1,500	1,500
	74,239	59,090




9. SHARE CAPITAL	2024	2023
	£	£
Allotted, issued and fully paid:
1 Ordinary shares of £1 each	1	1
	1	1




10. CONTROLLING PARTY
The company is controlled by Mr C Jefferson (director) who owns 100% of the company's issued share capital.




8. PROVISIONS FOR LIABILITIES	2024	2023
	£	£
Deferred taxation	8,285	7,696
	8,285	7,696