REGISTERED NUMBER: 09165209 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

TJ AUTO ELECTRICS LTD

Page

Company Information

1

Statement of Income and Retained Earnings

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

T P Johns

REGISTERED OFFICE:

Crossleigh The Cross

Offenham

Evesham

WR11 8RB

REGISTERED NUMBER:

09165209 (England and Wales)

ACCOUNTANTS:

G C Accountancy Limited

43 Merstow Green

Evesham

Worcestershire

WR11 4BB

TURNOVER

421,897

381,227

Cost of sales

199,460

174,298

GROSS PROFIT

222,437

206,929

Administrative expenses

171,672

163,256

OPERATING PROFIT

4

50,765

43,673

Interest receivable and similar income

400

205

51,165

43,878

Interest payable and similar expenses

-

183

PROFIT BEFORE TAXATION

51,165

43,695

Tax on profit

12,539

9,272

PROFIT FOR THE FINANCIAL YEAR

38,626

34,423

Retained earnings at beginning of year

194,683

160,760

Dividends

(500

)

(500

)

RETAINED EARNINGS AT END OF YEAR

232,809

194,683

FIXED ASSETS

Tangible assets

5

30,909

41,212

CURRENT ASSETS

Stocks

2,000

2,000

Debtors

6

78,702

68,325

Cash at bank and in hand

190,995

147,211

271,697

217,536

CREDITORS

Amounts falling due within one year

7

69,796

64,064

NET CURRENT ASSETS

201,901

153,472

TOTAL ASSETS LESS CURRENT LIABILITIES

232,810

194,684

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

232,809

194,683

SHAREHOLDERS' FUNDS

232,810

194,684

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.

The financial statements were approved by the director and authorised for issue on 29 May 2026 and were signed by:

T P Johns - Director

1.	STATUTORY INFORMATION

Tj Auto 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.

Stocks

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

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 2 (2024 - 2 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

2025

2024

£

£

Depreciation - owned assets

10,303

12,504

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 September 2024

and 31 August 2025

69,156

DEPRECIATION

At 1 September 2024

27,944

Charge for year

10,303

At 31 August 2025

38,247

NET BOOK VALUE

At 31 August 2025

30,909

At 31 August 2024

41,212

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

74,870

65,582

Other debtors

3,832

2,743

78,702

68,325

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

18,254

14,275

Taxation and social security

25,399

20,060

Other creditors

26,143

29,729

69,796

64,064