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Registration number: 14907381

SJK Electrical Services (West Yorkshire) Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 May 2025

SJK Electrical Services (West Yorkshire) Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

SJK Electrical Services (West Yorkshire) Ltd

(Registration number: 14907381)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 5,062 |  | 6,750
Current assets |  |  |  |  |
Debtors | 5 | 2,194 |  | - |
Cash at bank and in hand |  | 1,382 |  | 1,049 |
|  | 3,576 |  | 1,049 |
Creditors: Amounts falling due within one year | 6 | (6,655) |  | (4,337) |
Net current liabilities |  |  | (3,079) |  | (3,288)
Net assets |  |  | 1,983 |  | 3,462
Capital and reserves |  |  |  |  |
Called up share capital | 8 | 1 |  | 1 |
Retained earnings |  | 1,982 |  | 3,461 |
Shareholders' funds |  |  | 1,983 |  | 3,462

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 8 December 2025

......................................... S Kelly Director

SJK Electrical Services (West Yorkshire) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
8 Bromley Road
Shipley
BD18 4DS

These financial statements were authorised for issue by the director on 8 December 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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 disclosure and presentation requirements of Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's functional and presentation currency is pound sterling.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

SJK Electrical Services (West Yorkshire) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Asset class | Depreciation method and rate
Motor vehicles | 25% reducing balance

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Financial assets
Basic financial assets, including trade and other receivables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss and any subsequent reversal is recognised in profit or loss.
Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
Financial liabilities
Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

SJK Electrical Services (West Yorkshire) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

4 | Tangible assets

| Motor vehicles £ | Total £
Cost or valuation
At 1 June 2024 | 9,000 | 9,000
At 31 May 2025 | 9,000 | 9,000
Depreciation
At 1 June 2024 | 2,250 | 2,250
Charge for the year | 1,688 | 1,688
At 31 May 2025 | 3,938 | 3,938
Carrying amount
At 31 May 2025 | 5,062 | 5,062
At 31 May 2024 | 6,750 | 6,750

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 2,194 | -
| 2,194 | -

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | - | 171
Taxation and social security |  | 5,045 | 2,606
Accruals and deferred income |  | 1,610 | 1,560
|  | 6,655 | 4,337

7 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | - | 171

SJK Electrical Services (West Yorkshire) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1 | 1 | 1 | 1

9 | Related party transactions

Transactions with the director

2025 | At 1 June 2024 £ | Advances to director £ | Repayments by director £ | At 31 May 2025 £
Interest free loan | (171) | 20,437 | (18,072) | 2,194

Expenditure with and payables to related parties

2024 | Key management £
Amounts payable to related party | 171