G Jenks Electrical Services Limited

	Page
Company Information	1
Balance Sheet	2—3
Statement of Changes in Equity	4
Notes to the Financial Statements	5—8

Page 1

Page 2

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 13295582

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,370		8,099

			7,370		8,099
CURRENT ASSETS
Debtors	5	23,896		22,274
Cash at bank and in hand		91,318		78,452

		115,214		100,726
Creditors: Amounts Falling Due Within One Year	6	(45,863 )		(43,357 )

NET CURRENT ASSETS (LIABILITIES)			69,351		57,369

TOTAL ASSETS LESS CURRENT LIABILITIES			76,721		65,468

NET ASSETS			76,721		65,468

CAPITAL AND RESERVES
Called up share capital	10		10		10
Profit and Loss Account			76,711		65,458

SHAREHOLDERS' FUNDS			76,721		65,468

Page 2

Page 3

G Jenks Electrical Services Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 20 May 2026 and were signed on its behalf by:

Mr Gareth Jenks

Director

The notes on pages 5 to 8 form part of these financial statements.

Page 3

Page 4

G Jenks Electrical Services Limited

Statement of Changes in Equity

For The Year Ended 31 March 2026

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 April 2024	10	63,844	63,854
Profit for the year and total comprehensive income	-	39,614	39,614

Dividends paid	-	(38,000)	(38,000)

As at 31 March 2025 and 1 April 2025	10	65,458	65,468


Profit for the year and total comprehensive income	-	31,003	31,003

Dividends paid	-	(19,750)	(19,750)

As at 31 March 2026	10	76,711	76,721

Page 4

Page 5

G Jenks Electrical Services Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

G Jenks Electrical Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13295582 . The registered office is 46 St Mary's Road, Bodmin, Cornwall, PL31 1NL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% straight line
Motor Vehicles	25% reducing balance
Computer Equipment	25% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 5

Page 6

G Jenks Electrical Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2025	3,605	18,750	22,355
Additions	1,484	-	1,484

As at 31 March 2026	5,089	18,750	23,839

Depreciation
As at 1 April 2025	2,946	11,310	14,256
Provided during the period	353	1,860	2,213

As at 31 March 2026	3,299	13,170	16,469

Net Book Value
As at 31 March 2026	1,790	5,580	7,370

As at 1 April 2025	659	7,440	8,099

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025
	£	£
Motor Vehicles	-	4,472

Page 6

Page 7

G Jenks Electrical Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	18,693	4,581
Prepayments and accrued income	-	12,365
Retention due	731	940
VAT due	4,462	4,208
Deferred tax current asset	10	180

	23,896	22,274

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	489
Trade creditors	7,232	3,140
Corporation tax	6,984	9,564
Other taxes and social security	764	608
Other creditors	5,174	5,355
Accruals and deferred income	7,263	1,321
Director's loan account	18,446	22,880

	45,863	43,357

7. Secured Creditors

Of the creditors the following amounts are secured.

	2026		2025
	£		£
Net obligations under finance lease and hire purchase contracts	-		489

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	489

9. Deferred Taxation

The provision for deferred tax is made up as follows:

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10

Page 7

Page 8

G Jenks Electrical Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	4,609	4,609
Later than one year and not later than five years	6,529	11,138

	11,138	15,747

12. Pension Commitments

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £265 (PY: £262) were due to the fund. They are included in Other Creditors.

Page 8

Director	Mr Gareth Jenks

Company Number	13295582

Registered Office	46 St Mary's Road
	Bodmin
	Cornwall
	PL31 1NL

Accountants	PJM Accountancy
	Chartered Accountants
	Grovetown Barn
	Yeolmbridge
	Launceston
	Cornwall
	PL15 8NH