REGISTERED NUMBER: 09019148 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

RJ ELECTRICAL CONTRACTORS LTD

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTORS:

J Goodby

R Ward

SECRETARY:

REGISTERED OFFICE:

Unit 1, Rumbush Farm Business Park

Rumbush Lane

Earlswood

Solihull

B94 5LW

REGISTERED NUMBER:

09019148 (England and Wales)

ACCOUNTANTS:

Bee-Line Accounts Services Ltd

Unit 1 Rumbush Farm Park

Rumbush Lane

Earlswood

Solihull

B94 5LW

The directors present their report with the financial statements of the company for the year ended 31 August 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 September 2024 to the date of this report.

J Goodby

R Ward

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

J Goodby - Director

28 April 2026

TURNOVER

1,172,225

1,029,981

Cost of sales

940,099

721,360

GROSS PROFIT

232,126

308,621

Distribution costs

2,340

-

Administrative expenses

292,553

308,034

294,893

308,034

(62,767

)

587

Other operating income

10,500

-

OPERATING (LOSS)/PROFIT

4

(52,267

)

587

Interest payable and similar expenses

27,889

10,725

LOSS BEFORE TAXATION

(80,156

)

(10,138

)

Tax on loss

(19,885

)

4,812

LOSS FOR THE FINANCIAL YEAR

(60,271

)

(14,950

)

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

38,721

106,066

38,721

106,066

CURRENT ASSETS

Stocks

-

4,711

Debtors

7

150,830

65,300

150,830

70,011

CREDITORS

Amounts falling due within one year

8

122,623

74,143

NET CURRENT ASSETS/(LIABILITIES)

28,207

(4,132

)

TOTAL ASSETS LESS CURRENT LIABILITIES

66,928

101,934

CREDITORS

Amounts falling due after more than one year

9

(260,661

)

(202,512

)

PROVISIONS FOR LIABILITIES

9,656

(23,228

)

NET LIABILITIES

(184,077

)

(123,806

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(184,079

)

(123,808

)

(184,077

)

(123,806

)

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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

J Goodby - Director

1.	STATUTORY INFORMATION

Rj Electrical Contractors 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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 etc

-

20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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 13 (2024 - 14 ) .

4.	OPERATING (LOSS)/PROFIT

The operating loss (2024 - operating profit) is stated after charging:

31.8.25

31.8.24

£

£

Depreciation - owned assets

16,650

33,503

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

20,000

AMORTISATION

At 1 September 2024

and 31 August 2025

20,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

210,344

Disposals

(76,041

)

At 31 August 2025

134,303

DEPRECIATION

At 1 September 2024

104,278

Charge for year

16,650

Eliminated on disposal

(25,346

)

At 31 August 2025

95,582

NET BOOK VALUE

At 31 August 2025

38,721

At 31 August 2024

106,066

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

129,501

65,300

Amounts owed by associates

21,329

-

150,830

65,300

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

12,324

9,186

Trade creditors

47,210

4,787

Amounts owed to associates

-

19,309

Taxation and social security

20,595

40,861

Other creditors

42,494

-

122,623

74,143

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

34,279

102,733

Other creditors

226,382

99,779

260,661

202,512

31.8.25

31.8.24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

226,382

99,779

Hire purchase

13,061

77,772

239,443

177,551