JD Taylor Electrical Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10098665

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		45,571		22,311

			45,571		22,311
CURRENT ASSETS
Debtors	5	7,339		7,943
Cash at bank and in hand		5,076		12,983

		12,415		20,926
Creditors: Amounts Falling Due Within One Year	6	(18,967 )		(34,569 )

NET CURRENT ASSETS (LIABILITIES)			(6,552 )		(13,643 )

TOTAL ASSETS LESS CURRENT LIABILITIES			39,019		8,668

Creditors: Amounts Falling Due After More Than One Year	7		(26,121 )		(3,133 )

NET ASSETS			12,898		5,535

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			12,798		5,435

SHAREHOLDERS' FUNDS			12,898		5,535

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JD Taylor Electrical Limited

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Jack Taylor

Director

14 January 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

JD Taylor Electrical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10098665 . The registered office is 218b Beamhill Road, Anslow, Burton on Trent, Staffordshire, DE13 9QP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% straight line
Fixtures & Fittings	25% straight line
Computer Equipment	33% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

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

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JD Taylor Electrical Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 May 2024	47,758	828	1,968	50,554
Additions	44,500	-	175	44,675
Disposals	(27,369 )	-	-	(27,369 )

As at 30 April 2025	64,889	828	2,143	67,860

Depreciation
As at 1 May 2024	27,146	828	269	28,243
Provided during the period	5,717	-	218	5,935
Disposals	(11,889 )	-	-	(11,889 )

As at 30 April 2025	20,974	828	487	22,289

Net Book Value
As at 30 April 2025	43,915	-	1,656	45,571

As at 1 May 2024	20,612	-	1,699	22,311

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,950	3,140
Prepayments and accrued income	584	-
Other debtors	4,805	4,803

	7,339	7,943

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	3,145	14,484
Trade creditors	-	40
Corporation tax	2,293	6,608
Other taxes and social security	631	480
Accruals and deferred income	750	750
Director's loan account	12,148	12,207

	18,967	34,569

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	26,121	3,133

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JD Taylor Electrical Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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