REGISTERED NUMBER: 01162183 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

JOHNSON & CAWLEY LIMITED

Page

Statement of Financial Position

1

to

2

Notes to the Financial Statements

3

to

6

FIXED ASSETS

Tangible assets

4

2,079

2,772

CURRENT ASSETS

Stocks

600

600

Debtors

5

9,184

11,598

Cash at bank

5,330

4,155

15,114

16,353

CREDITORS

Amounts falling due within one year

6

(17,428

)

(18,409

)

NET CURRENT LIABILITIES

(2,314

)

(2,056

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(235

)

716

PROVISIONS FOR LIABILITIES

(395

)

(527

)

NET (LIABILITIES)/ASSETS

(630

)

189

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(730

)

89

(630

)

189

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 May 2026 and were signed by:

D R Sherwood - Director

1.	STATUTORY INFORMATION

Johnson & Cawley Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

01162183

Registered office:

Montrose House

156 Kings Street

Fenton

Stoke-on-Trent

Staffordshire

ST4 3EP

The principal activity of the company during the year was that of providing electrical contracting services.

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.

The financial statements are prepared in sterling, which is the functional currency of the entity.

GOING CONCERN

The accounts have been prepared on the going concern basis. The director believes this to be appropriate as he has expressed his willingness to support the business for the foreseeable future.

REVENUE RECOGNITION

Turnover is measured at the fair value of the consideration received or receivable for the services rendered, 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

-

25% reducing balance

Fixtures and fittings

-

25% straight line

Motor vehicles

-

25% reducing balance

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

STOCKS

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

FINANCIAL INSTRUMENTS

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

42,155

5,765

11,498

59,418

DEPRECIATION

At 1 September 2024

42,077

5,765

8,804

56,646

Charge for year

20

-

673

693

At 31 August 2025

42,097

5,765

9,477

57,339

NET BOOK VALUE

At 31 August 2025

58

-

2,021

2,079

At 31 August 2024

78

-

2,694

2,772

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

270

3,641

Other debtors

3,324

3,203

Directors' loan accounts

4,602

3,180

Tax

9

-

Prepayments

979

1,574

9,184

11,598

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

1,514

2,565

Tax

2,886

5,273

Other creditors

6,973

6,973

Accruals and deferred income

6,055

3,598

17,428

18,409

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

D R Sherwood

Balance outstanding at start of year

3,180

18,623

Amounts advanced

18,639

3,982

Amounts repaid

(17,217

)

(19,425

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,602

3,180

The director had an interest free loan during the year. By virtue of the loan accounts, a liability to taxation exists under section 455 CTA 2010 in the sum of £480 which will be repaid or discharged when the loans are repaid. It is anticipated that none of the loan will be repaid within nine months of the year end and, as such, a provision for the taxation has been made.

8.	EVENTS AFTER THE END OF THE REPORTING PERIOD

There were no significant events up to the date of approval of the financial statements by the Board.

9.	GOING CONCERN

The accounts have been prepared on the going concern basis. The director believes this to be appropriate as he has expressed his willingness to support the business for the foreseeable future.