REGISTERED NUMBER: 07389383 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Jackson Electrics Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B T Jackson

REGISTERED OFFICE:

Unit 4

Factory Lane West

Halstead

CO9 1EX

REGISTERED NUMBER:

07389383 (England and Wales)

ACCOUNTANTS:

Granite Morgan Smith Limited

122 Feering Hill

Feering

Colchester

Essex

CO5 9PY

FIXED ASSETS

Tangible assets

4

34,269

43,706

CURRENT ASSETS

Stocks

45,000

45,000

Debtors

5

100,679

261,121

Cash at bank and in hand

117,844

26,466

263,523

332,587

CREDITORS

Amounts falling due within one year

6

287,572

200,759

NET CURRENT (LIABILITIES)/ASSETS

(24,049

)

131,828

TOTAL ASSETS LESS CURRENT LIABILITIES

10,220

175,534

CREDITORS

Amounts falling due after more than one year

7

(33,594

)

(56,962

)

PROVISIONS FOR LIABILITIES

(7,692

)

(10,926

)

NET (LIABILITIES)/ASSETS

(31,066

)

107,646

CAPITAL AND RESERVES

Called up share capital

24

20

Retained earnings

(31,090

)

107,626

(31,066

)

107,646

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 30 April 2026 and were signed by:

B T Jackson - Director

1.	STATUTORY INFORMATION

Jackson Electrics Ltd 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.

Plant and machinery etc

-

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.

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 11 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

109,225

Additions

1,788

At 30 September 2025

111,013

DEPRECIATION

At 1 October 2024

65,519

Charge for year

11,225

At 30 September 2025

76,744

NET BOOK VALUE

At 30 September 2025

34,269

At 30 September 2024

43,706

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

43,641

60,583

Other debtors

57,038

200,538

100,679

261,121

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

82,918

21,263

Hire purchase contracts

11,149

11,149

Trade creditors

60,344

71,653

Taxation and social security

13,686

11,237

Other creditors

119,475

85,457

287,572

200,759

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

8,504

24,283

Hire purchase contracts

25,090

32,679

33,594

56,962

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

B T Jackson

Balance outstanding at start of year

146,284

-

Amounts advanced

1,890

146,284

Amounts repaid

(135,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

13,174

146,284