JON R ELECTRICAL LIMITED

JON R ELECTRICAL LIMITED Accountants' Report For the year ended 30 June 2025
Accountant's report You consider that the company is exempt from an audit for the year ended 30 June 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Statement of Financial Position and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... South East Advisory Ltd (T/A Bells Accountants) 10A, High Street, Chislehurst, Kent, BR7 5AN, United Kingdom 02 April 2026 1

JON R ELECTRICAL LIMITED

Accountants' Report

For the year ended 30 June 2025

Accountant's report

You consider that the company is exempt from an audit for the year ended 30 June 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Statement of Financial Position and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

....................................................
South East Advisory Ltd (T/A Bells Accountants)
10A, High Street, Chislehurst, Kent, BR7 5AN, United Kingdom
02 April 2026

JON R ELECTRICAL LIMITED

Statement of Financial Position

As at 30 June 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	2	7,817	10,419
		7,817	10,419
Current assets
Debtors	3	245,947	317,125
Cash at bank and in hand		199,655	626,776
		445,602	943,901
Creditors: amount falling due within one year	4	(22,482)	(168,016)
Net current assets/(liabilities)		423,120	775,885


Total assets less current liabilities		430,937	786,304
Creditors: amount falling due after more than one year	5	0	(10,000)
Net assets/(liabilities)		430,937	776,304

Capital and reserves
Called up share capital		103	103
Profit and loss account	6	430,834	776,201
Shareholders fund		430,937	776,304

For the year ended 30 June 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 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 of Part 15 of the Companies Act 2006.

Signed on behalf of the board of directors:

---------------------------------------------

Jonathan Andrew Roberts
Director

Date approved: 23 April 2026

JON R ELECTRICAL LIMITED

Notes to the Accounts

For the year ended 30 June 2025

Statutory information

Jon R Electrical Limited, company number 07687930, is a private limited company, limited by shares, incorporated in England and Wales. The registered office address is 10a High Street, Chislehurst, BR7 5AN, England.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

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 amounts 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.

Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The company recognises revenue from the following major sources:
» Electrical contractor

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment.

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.

Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	25% Reducing Balance

Tangible fixed assets

Cost or Valuation	Land and Buildings	Fixtures and Fittings	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
At 01 July 2024	42,958	5,550	6,167	8,210	62,885
Additions	-	-	-	-	-
At 30 June 2025	42,958	5,550	6,167	8,210	62,885
Depreciation
At 01 July 2024	42,958	3,209	1,542	4,757	52,466
Charge for year	-	585	1,156	861	2,602
At 30 June 2025	42,958	3,794	2,698	5,618	55,068
Net book values
Closing balance as at 30 June 2025	-	1,756	3,469	2,592	7,817
Opening balance as at 01 July 2024	-	2,341	4,625	3,453	10,419

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade debtors	39,502	116,812
Other debtors	191,022	191,023
Prepayments & accrued income	14,260	0
Corporation tax	43	0
VAT	1,120	9,290
	245,947	317,125

Creditors: amount falling due within one year

	2025 £	2024 £
Trade creditors	514	5,463
Wages & salaries control account	6,009	67,444
Bank loans & overdrafts	10,000	10,000
Directors' current accounts	41	23,010
Social security & other tax	5,918	62,099
	22,482	168,016

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank loans & overdrafts	0		10,000
	0		10,000

Profit and loss account

	2025 £
Balance at 01 July 2024	0
Loss for the year	(499,340)
Profit & loss account	1,011,474
Equity dividend paid	(81,300)
Balance at 30 June 2025	430,834

7.	Average number of employees Average number of employees during the year were 2 (2024: 3).