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Registered number: 05862825
General Electrical Contractors Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
CJM Associates
General Electrical Contractors Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
General Electrical Contractors Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 05862825

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 164,458 |  | 172,053
|  |  | 164,458 |  | 172,053
CURRENT ASSETS
Stocks | 5 | 2,539 |  | 1,448 |
Debtors | 6 | 184,081 |  | 200,946 |
Cash at bank and in hand |  | 142,585 |  | 258,260 |
|  | 329,205 |  | 460,654 |
Creditors: Amounts Falling Due Within One Year | 7 | (193,425 ) |  | (210,923 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 135,780 |  | 249,731
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 300,238 |  | 421,784
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (28,377 ) |  | (44,271 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (30,099 ) |  | (43,013 )
NET ASSETS |  |  | 241,762 |  | 334,500
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 241,662 |  | 334,400
SHAREHOLDERS' FUNDS |  |  | 241,762 |  | 334,500

Page 1
Page 2
General Electrical Contractors Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Oliver Hughes Director
28/10/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
General Electrical Contractors Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
General Electrical Contractors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05862825 . The registered office is Unit 6 Optical Park Middlemore Lane, West Aldridge, Walsall, West Midlands, WS9 8EJ.
The presentation currency of the financial statements is Pound Sterling (£)
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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.
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the
Company and the revenue can be reliably measured. Revenue is measured as the fair value of the
consideration received or receivable, excluding discounts, rebates, value added tax and other sales
taxes. The following criteria must also be met before revenue is recognised:
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are
provided in accordance with the stage of completion of the contract when all of the following
conditions are satisfied:
 the amount of revenue can be measured reliably;
 it is probable that the Company will receive the consideration due under the contract;
 the stage of completion of the contract at the end of the reporting period can be measured
reliably; and
 the costs incurred and the costs to complete the contract can be measured reliably
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 20% on reducing balance
Computer Equipment | 33.3% on reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted
prospectively if appropriate, or if there is an indication of a significant change since the last reporting
date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount
and are recognised in profit or loss.
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
General Electrical Contractors Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.6. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 12)
12 12
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 July 2024 | 6,850 | 245,050 | 17,431 | 38,065 | 307,396
Additions | - | 46,875 | - | - | 46,875
Disposals | - | (20,616 ) | - | - | (20,616 )
As at 30 June 2025 | 6,850 | 271,309 | 17,431 | 38,065 | 333,655
Depreciation
As at 1 July 2024 | 2,466 | 78,035 | 17,431 | 37,411 | 135,343
Provided during the period | 877 | 47,141 | - | 654 | 48,672
Disposals | - | (14,818 ) | - | - | (14,818 )
As at 30 June 2025 | 3,343 | 110,358 | 17,431 | 38,065 | 169,197
Net Book Value
As at 30 June 2025 | 3,507 | 160,951 | - | - | 164,458
As at 1 July 2024 | 4,384 | 167,015 | - | 654 | 172,053

Page 4
Page 5
General Electrical Contractors Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 750 |  | 385
Work in progress | 1,789 |  | 1,063
| 2,539 |  | 1,448

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 120,475 |  | 196,064
Amounts owed by group undertakings | - |  | 1,732
Other debtors | 63,606 |  | 3,150
| 184,081 |  | 200,946

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 15,844 |  | 16,446
Trade creditors | 19,465 |  | 76,408
Other creditors | 91,516 |  | 38,417
Taxation and social security | 66,600 |  | 79,652
| 193,425 |  | 210,923

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 28,377 |  | 44,271

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 15,844 |  | 16,446
Later than one year and not later than five years | 28,377 |  | 44,271
| 44,221 |  | 60,717
| 44,221 |  | 60,717

Page 5
Page 6
General Electrical Contractors Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
10. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 July 2024 | 43,013 | 43,013
Deferred taxation | (12,914 ) | (12,914 )
Balance at 30 June 2025 | 30,099 | 30,099

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 26,200 |  | 26,200
Later than one year and not later than five years | 26,200 |  | 54,200
| 52,400 |  | 80,400

13. Ultimate Controlling Party
The company's ultimate controlling party is MSH Holdings Ltd .
Page 6