REGISTERED NUMBER: 05083838 (England and Wales)

Financial Statements

for the Year Ended 31 August 2025

for

P & J Security and Electrical Systems

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P A Stubbs

Mrs G M Bourne

SECRETARY:

P A Stubbs

REGISTERED OFFICE:

154 Broughton Road

Coppenhall

Crewe

Cheshire

CW1 4NR

REGISTERED NUMBER:

05083838 (England and Wales)

ACCOUNTANTS:

John Greenall & Co Limited

20 Crewe Road

Sandbach

Cheshire

CW11 4NE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

50,582

30,613

50,582

30,613

CURRENT ASSETS

Stocks

237,092

101,599

Debtors

6

134,976

76,994

Cash at bank

290,062

362,793

662,130

541,386

CREDITORS

Amounts falling due within one year

7

189,169

121,298

NET CURRENT ASSETS

472,961

420,088

TOTAL ASSETS LESS CURRENT LIABILITIES

523,543

450,701

PROVISIONS FOR LIABILITIES

12,241

6,961

NET ASSETS

511,302

443,740

CAPITAL AND RESERVES

Called up share capital

5

4

Retained earnings

511,297

443,736

SHAREHOLDERS' FUNDS

511,302

443,740

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 20 March 2026 and were signed on its behalf by:

P A Stubbs - Director

Mrs G M Bourne - Director

1.	STATUTORY INFORMATION

P & J Security and Electrical Systems 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 represents net invoiced sales of goods and services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

10,000

AMORTISATION

At 1 September 2024

and 31 August 2025

10,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 September 2024

35,186

12,775

93,671

141,632

Additions

-

658

34,063

34,721

At 31 August 2025

35,186

13,433

127,734

176,353

DEPRECIATION

At 1 September 2024

24,665

8,138

78,216

111,019

Charge for year

1,578

794

12,380

14,752

At 31 August 2025

26,243

8,932

90,596

125,771

NET BOOK VALUE

At 31 August 2025

8,943

4,501

37,138

50,582

At 31 August 2024

10,521

4,637

15,455

30,613

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

133,201

75,850

Other debtors

1,775

1,144

134,976

76,994

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

45,390

12,844

Taxation and social security

46,131

42,456

Other creditors

97,648

65,998

189,169

121,298