REGISTERED NUMBER: 09133490 (England and Wales)

A J ELECTRICAL DD LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A K Diplock

J Dixon

REGISTERED OFFICE:

Cherrycroft

Vicarage Lane

Burwash Common

Etchingham

East Sussex

TN19 7LP

REGISTERED NUMBER:

09133490 (England and Wales)

ACCOUNTANTS:

Brinds Limited

9 Highlands Close

CROWBOROUGH

East Sussex

TN6 1BE

FIXED ASSETS

Tangible assets

4

23,564

29,454

CURRENT ASSETS

Stocks

5

3,000

3,000

Debtors

6

34,746

57,242

Cash at bank

70,876

93,062

108,622

153,304

CREDITORS

Amounts falling due within one year

7

38,411

78,185

NET CURRENT ASSETS

70,211

75,119

TOTAL ASSETS LESS CURRENT LIABILITIES

93,775

104,573

CREDITORS

Amounts falling due after more than one year

8

-

3,770

NET ASSETS

93,775

100,803

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

93,675

100,703

SHAREHOLDERS' FUNDS

93,775

100,803

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2025 and were signed on its behalf by:

A K Diplock - Director

1.	STATUTORY INFORMATION

A J Electrical DD Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

20% on reducing balance

Motor Vehicles

-

20% on reducing balance

Computer Equipment

-

20% on reducing balance

Stocks

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

Equipment

Vehicles

Equipment

Totals

£

£

£

£

COST

At 1 August 2024

and 31 July 2025

631

86,572

2,316

89,519

DEPRECIATION

At 1 August 2024

631

57,118

2,316

60,065

Charge for year

-

5,890

-

5,890

At 31 July 2025

631

63,008

2,316

65,955

NET BOOK VALUE

At 31 July 2025

-

23,564

-

23,564

At 31 July 2024

-

29,454

-

29,454

5.

STOCKS

31.7.25

31.7.24

£

£

Stocks

3,000

3,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade Debtors

34,746

24,673

VAT

-

3,569

Work In Progress

-

29,000

34,746

57,242

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade Creditors

-

21,413

Corporation Tax

30,949

48,017

VAT

(3,500

)

1,840

PAYE Creditor

1,609

-

Sub-Contractor Creditor

-

425

Sales VAT Control

5,465

3,766

Pensions Creditor

-

851

Directors' Loans

3,388

1,373

Accrued Expenses

500

500

38,411

78,185

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Other loans (see note 9)

-

3,770

9.

LOANS

An analysis of the maturity of loans is given below:

31.7.25

31.7.24

£

£

Amounts falling due between two and five years:

Other Loans - 2-5 years

-

3,770

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

70

Ordinary

£1

70

70

30

Ordinary A

£1

30

30

100

100

11.

RESERVES

Retained

earnings

£

At 1 August 2024

100,703

Profit for the year

96,972

Dividends

(104,000

)

At 31 July 2025

93,675

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

A K Diplock

Balance outstanding at start of year

(1,287

)

(242

)

Amounts advanced

65

(5

)

Amounts repaid

(1,040

)

(1,040

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,262

)

(1,287

)

J Dixon

Balance outstanding at start of year

(86

)

959

Amounts advanced

-

(5

)

Amounts repaid

(1,040

)

(1,040

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,126

)

(86

)

13.	RELATED PARTY DISCLOSURES

During the Period Dividends of £72,800.00 were paid to the Directors.

During the Period Dividends of £31,200.00 were paid to the Other Shareholders.

14.	ULTIMATE CONTROLLING PARTIES

A. Diplock and J. Dixon