S.J.T. ELECTRICAL (U.K.) LIMITED


Directors	TURNER, Joanne
	TURNER, Simon


Company Secretary	TURNER, Joanne


Registered Address	6 Inglewood
	Chertsey
	KT16 9SA


Registered Number	08638196 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		4,895		6,527
			4,895		6,527
Current assets
Debtors	4	45,297		78,051
Cash at bank and on hand		170		11,714
		45,467		89,765
Creditors amounts falling due within one year	5	(24,045)		(40,781)
Net current assets (liabilities)			21,422		48,984
Total assets less current liabilities			26,317		55,511
Creditors amounts falling due after one year	6		(4,175)		(10,592)
Net assets			22,142		44,919
Capital and reserves
Called up share capital			2		2
Profit and loss account			22,140		44,917
Shareholders' funds			22,142		44,919

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 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 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 Board of Directors on 5 December 2025, and are signed on its behalf by:

TURNER, Simon
Director
Registered Company No. 08638196

S.J.T. ELECTRICAL (U.K.) LIMITED

Notes to the Financial Statements
for the year ended 31 March 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.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	11,347	8,500	999	2,005	22,851
At 31 March 25	11,347	8,500	999	2,005	22,851
Depreciation and impairment
At 01 April 24	6,209	7,523	874	1,718	16,324
Charge for year	1,284	244	32	72	1,632
At 31 March 25	7,493	7,767	906	1,790	17,956
Net book value
At 31 March 25	3,854	733	93	215	4,895
At 31 March 24	5,138	977	125	287	6,527

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	5,884	24,712
Other debtors	39,413	53,339
Total	45,297	78,051

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	389	8,048
Bank borrowings and overdrafts	10,442	7,454
Taxation and social security	12,658	25,109
Other creditors	556	-
Accrued liabilities and deferred income	-	170
Total	24,045	40,781

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	4,175	10,592
Total	4,175	10,592

7.	Related party transactions
	At the balance sheet date, the company owed the directors £556 (2024 – £29,916 owed to the company). The loan is interest-free and repayable on demand.