Company registration number 00881963 (England and Wales)
J.SHAW ELECTRICAL ENGINEERS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
J.SHAW ELECTRICAL ENGINEERS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
J.SHAW ELECTRICAL ENGINEERS LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
31 October 2025
30 April 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,614
1,606
Current assets
Debtors
136,937
146,491
Cash at bank and in hand
92,565
112,722
229,502
259,213
Creditors: amounts falling due within one year
(216,567)
(200,413)
Net current assets
12,935
58,800
Total assets less current liabilities
14,549
60,406
Creditors: amounts falling due after more than one year
-
0
(12,500)
Provisions for liabilities
(226)
(402)
Net assets
14,323
47,504
Capital and reserves
Called up share capital
225
225
Profit and loss reserves
14,098
47,279
Total equity
14,323
47,504
J.SHAW ELECTRICAL ENGINEERS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 OCTOBER 2025
31 October 2025
- 2 -

For the financial period ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 April 2026 and are signed on its behalf by:
D C Whitehead
Director
Company registration number 00881963 (England and Wales)
J.SHAW ELECTRICAL ENGINEERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

J.Shaw Electrical Engineers Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6 Abbots Quay, Monks Ferry, Birkenhead, Wirral, CH41 5LH.

1.1
Reporting period

The reporting period for 2025 has been extended to the date of the commencement of a restructuring of the company. Going forward, the company will report to 31 October annually.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Turnover

Turnover is recognised on an accruals basis according to delivery of the goods or services supplies, and is shown net of VAT and other sales related taxes.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% reducing balance
Fixtures and fittings
10% reducing balance
Computers
25% straight line
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

J.SHAW ELECTRICAL ENGINEERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, 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 paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

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

J.SHAW ELECTRICAL ENGINEERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 5 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
12
11
J.SHAW ELECTRICAL ENGINEERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 OCTOBER 2025
- 6 -
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 May 2024
3,198
5,705
15,173
28,747
52,823
Additions
-
0
-
0
1,522
-
0
1,522
Disposals
-
0
-
0
-
0
(28,747)
(28,747)
At 31 October 2025
3,198
5,705
16,695
-
0
25,598
Depreciation and impairment
At 1 May 2024
3,198
5,156
15,173
27,690
51,217
Depreciation charged in the period
-
0
82
375
1,057
1,514
Eliminated in respect of disposals
-
0
-
0
-
0
(28,747)
(28,747)
At 31 October 2025
3,198
5,238
15,548
-
0
23,984
Carrying amount
At 31 October 2025
-
0
467
1,147
-
0
1,614
At 30 April 2024
-
0
549
-
0
1,057
1,606
4
Related party transactions

The company pays an annual rent to the directors of £8,360, for use of the company premises.

At the year end, the company owed another company under common control £123,246 (2024 - £109,783). The company paid a management charge to the company under common control totalling £24,483 (2024 - £14,136).

2025-10-31 2024-05-01 false false false 13 April 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity D C Whitehead A J Smith C A Whitehead D C Whitehead 00881963 2024-05-01 2025-10-31 00881963 2025-10-31 00881963 2024-04-30 00881963 core:PlantMachinery 2025-10-31 00881963 core:FurnitureFittings 2025-10-31 00881963 core:ComputerEquipment 2025-10-31 00881963 core:MotorVehicles 2025-10-31 00881963 core:PlantMachinery 2024-04-30 00881963 core:FurnitureFittings 2024-04-30 00881963 core:ComputerEquipment 2024-04-30 00881963 core:MotorVehicles 2024-04-30 00881963 core:WithinOneYear 2025-10-31 00881963 core:WithinOneYear 2024-04-30 00881963 core:AfterOneYear 2025-10-31 00881963 core:AfterOneYear 2024-04-30 00881963 core:ShareCapital 2025-10-31 00881963 core:ShareCapital 2024-04-30 00881963 core:RetainedEarningsAccumulatedLosses 2025-10-31 00881963 core:RetainedEarningsAccumulatedLosses 2024-04-30 00881963 bus:CompanySecretaryDirector1 2024-05-01 2025-10-31 00881963 core:PlantMachinery 2024-05-01 2025-10-31 00881963 core:FurnitureFittings 2024-05-01 2025-10-31 00881963 core:ComputerEquipment 2024-05-01 2025-10-31 00881963 core:MotorVehicles 2024-05-01 2025-10-31 00881963 2023-05-01 2024-04-30 00881963 core:PlantMachinery 2024-04-30 00881963 core:FurnitureFittings 2024-04-30 00881963 core:ComputerEquipment 2024-04-30 00881963 core:MotorVehicles 2024-04-30 00881963 2024-04-30 00881963 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-10-31 00881963 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-10-31 00881963 bus:FRS102 2024-05-01 2025-10-31 00881963 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-10-31 00881963 bus:Director1 2024-05-01 2025-10-31 00881963 bus:Director2 2024-05-01 2025-10-31 00881963 bus:Director3 2024-05-01 2025-10-31 00881963 bus:CompanySecretary1 2024-05-01 2025-10-31 00881963 bus:FullAccounts 2024-05-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP