J & S Electrical Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 06210712

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		20,115		26,873

			20,115		26,873
CURRENT ASSETS
Debtors	5	3,519		6,945
Cash at bank and in hand		1,822		30,357

		5,341		37,302
Creditors: Amounts Falling Due Within One Year	6	(8,695 )		(20,481 )

NET CURRENT ASSETS (LIABILITIES)			(3,354 )		16,821

TOTAL ASSETS LESS CURRENT LIABILITIES			16,761		43,694

PROVISIONS FOR LIABILITIES
Deferred Taxation	7		(3,817 )		(5,106 )

NET ASSETS			12,944		38,588

CAPITAL AND RESERVES
Called up share capital	8		1,001		1,001
Profit and Loss Account			11,943		37,587

SHAREHOLDERS' FUNDS			12,944		38,588

For the year ending 31 March 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 Jonathan Squires

Director

15/08/2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

J & S Electrical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06210712 . The registered office is 37 Pleydell Road, Old Town, Swindon, Wiltshire, SN1 4DJ.

2. Accounting Policies

2.1. Basis of Preparation of 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.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,

value added tax and other sales taxes.

Revenue is recognised for the provision of services as the contractual activity progresses.

2.3. 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.

Freehold	10% on cost
Plant & Machinery	15% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	15% on reducing balance
Computer Equipment	15% on reducing balance

2.4. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained

Earnings, 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.

2.5. Pensions

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. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 April 2024	8,416	2,188	36,248	772

As at 31 March 2025	8,416	2,188	36,248	772

Depreciation
As at 1 April 2024	5,260	1,675	15,067	628
Provided during the period	842	77	5,413	144

As at 31 March 2025	6,102	1,752	20,480	772

...CONTINUED

Page 2

Page 3

J & S Electrical Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	2,314	436	15,768	-

As at 1 April 2024	3,156	513	21,181	144


	Computer Equipment	Total
	£	£
Cost
As at 1 April 2024	4,926	52,550

As at 31 March 2025	4,926	52,550

Depreciation
As at 1 April 2024	3,047	25,677
Provided during the period	282	6,758

As at 31 March 2025	3,329	32,435

Net Book Value
As at 31 March 2025	1,597	20,115

As at 1 April 2024	1,879	26,873

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,336	4,602
Other debtors	183	2,343

	3,519	6,945

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	4,472	9,309
Other creditors	3,644	3,348
Taxation and social security	579	7,824

	8,695	20,481

7. Deferred Taxation

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.

	2025	2024
	£	£
Other timing differences	3,817	5,106

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J & S Electrical Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,001	1,001

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