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J.T.S. GAS AND ELECTRICAL LIMITED

Registered Number
04492885
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

J.T.S. GAS AND ELECTRICAL LIMITED
Company Information
for the year from 1 August 2024 to 31 July 2025

Director | TANTE, John

Registered Address | 104 Raikes Lane
| Birstall
| West Yorkshire
| WF17 9QF

Registered Number | 04492885 (England and Wales)

J.T.S. GAS AND ELECTRICAL LIMITED
Balance Sheet as at
31 July 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 4,265 |  |  |  | 4,699
|  |  |  | 4,265 |  |  |  | 4,699
Current assets |  |  |  |  |  |  |  |
Stocks |  | 804 |  |  |  | 814 |  |
Debtors | 4 | 152 |  |  |  | - |  |
Cash at bank and on hand |  | 26,266 |  |  |  | 21,215 |  |
|  | 27,222 |  |  |  | 22,029 |  |
Creditors amounts falling due within one year | 5 | (19,331) |  |  |  | (10,197) |  |
Net current assets (liabilities) |  |  |  | 7,891 |  |  |  | 11,832
Total assets less current liabilities |  |  |  | 12,156 |  |  |  | 16,531
Provisions for liabilities |  |  |  | (810) |  |  |  | (893)
Net assets |  |  |  | 11,346 |  |  |  | 15,638
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 11,246 |  |  |  | 15,538
Shareholders' funds |  |  |  | 11,346 |  |  |  | 15,638

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 12 November 2025, and are signed on its behalf by:
TANTE, John Director Registered Company No. 04492885

J.T.S. GAS AND ELECTRICAL LIMITED
Notes to the Financial Statements
for the year ended 31 July 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| 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 policy
--- | ---
| 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.

| Defined contribution pension plan
--- | ---
| 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.

| Current 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 balance sheet date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Tangible fixed assets and depreciation
--- | ---
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 15 |  | -
| Vehicles | 25 |  | -
| Office Equipment | - |  | 3

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 August 24 | 5,536 |  | 20,128 |  | 2,255 |  | 27,919
| Additions | - |  | - |  | 868 |  | 868
| At 31 July 25 | 5,536 |  | 20,128 |  | 3,123 |  | 28,787
| Depreciation and impairment
| At 01 August 24 | 4,419 |  | 16,546 |  | 2,255 |  | 23,220
| Charge for year | 168 |  | 896 |  | 238 |  | 1,302
| At 31 July 25 | 4,587 |  | 17,442 |  | 2,493 |  | 24,522
| Net book value
| At 31 July 25 | 949 |  | 2,686 |  | 630 |  | 4,265
| At 31 July 24 | 1,117 |  | 3,582 |  | - |  | 4,699

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 152 |  | -
| Total | 152 |  | -

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 84
| Taxation and social security | 3,263 |  | 4,416
| Other creditors | 16,068 |  | 5,697
| Total | 19,331 |  | 10,197

6. | Directors advances, credits and guarantees
--- | ---
| Included within creditors: amounts falling due within one year were loans from the director of £14,601 (2024: £4,319). The loans were interest free, with no fixed date for repayment.