REGISTERED NUMBER: 01871911 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

T.J. Electrical Engineers &

Contractors Limited

Page

Chartered accountants' report

1

Statement of financial position

2

to

3

Notes to the financial statements

4

to

8

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of T.J. Electrical Engineers & Contractors Limited for the year ended 30 June 2025 which comprise the Income statement, Statement of financial position, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of T.J. Electrical Engineers & Contractors Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of T.J. Electrical Engineers & Contractors Limited and state those matters that we have agreed to state to the director of T.J. Electrical Engineers & Contractors Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than T.J. Electrical Engineers & Contractors Limited and its director for our work or for this report.

It is your duty to ensure that T.J. Electrical Engineers & Contractors Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of T.J. Electrical Engineers & Contractors Limited. You consider that T.J. Electrical Engineers & Contractors Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of T.J. Electrical Engineers & Contractors Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

22 St George's Street

Stamford

Lincolnshire

PE9 2BU

22 May 2026

Fixed assets

Tangible assets

5

295,136

256,867

Current assets

Stocks

6

42,700

24,950

Debtors

7

623,487

893,879

Prepayments and accrued income

13,436

10,741

Cash at bank

354,060

443,379

1,033,683

1,372,949

Creditors

Amounts falling due within one year

8

449,720

796,414

Net current assets

583,963

576,535

Total assets less current liabilities

879,099

833,402

Creditors

Amounts falling due after more than one year

9

(20,258

)

(83,759

)

Provisions for liabilities

(64,412

)

(52,216

)

Accruals and deferred income

(16,010

)

(11,690

)

Net assets

778,419

685,737

Capital and reserves

Called up share capital

11

100

100

Retained earnings

778,319

685,637

Shareholders' funds

778,419

685,737

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 22 May 2026 and were signed by:

I R Bird - Director

1.	Statutory information

T.J. Electrical Engineers & Contractors 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:

01871911

Registered office:

22 St Georges Street

Stamford

Lincolnshire

PE9 2BU

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

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.

Short leasehold

-

10% on a straight line basis

Plant and machinery

-

25% on reducing balance and 15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

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 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.

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Share Capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

4.	Employees and directors

The average number of employees during the year was 15 (2024 - 17 ) .

5.	Tangible fixed assets

Short

Plant and

Motor

leasehold

machinery

vehicles

Totals

£

£

£

£

Cost

At 1 July 2024

16,985

343,893

350,980

711,858

Additions

-

53,832

51,932

105,764

Disposals

-

(585

)

(19,784

)

(20,369

)

At 30 June 2025

16,985

397,140

383,128

797,253

Depreciation

At 1 July 2024

16,985

240,144

197,862

454,991

Charge for year

-

21,170

42,860

64,030

Eliminated on disposal

-

(530

)

(16,374

)

(16,904

)

At 30 June 2025

16,985

260,784

224,348

502,117

Net book value

At 30 June 2025

-

136,356

158,780

295,136

At 30 June 2024

-

103,749

153,118

256,867

6.

Stocks

2025

2024

£

£

Stocks

42,700

24,950

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

381,117

695,529

Amounts owed by group undertakings

190,000

190,000

Amounts owed by associates

50,000

-

Tax

2,370

-

VAT

-

8,350

623,487

893,879

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts (see note 10)

56,694

64,724

Hire purchase contracts

29,939

21,747

Trade creditors

284,151

449,371

Corporation tax

23,110

23,034

Social security and other taxes

14,334

12,359

VAT

1,643

-

Other creditors

-

185,000

Directors' loan accounts

39,849

40,179

449,720

796,414

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £86,633 (2024: £86,471).

9.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans (see note 10)

-

66,615

Hire purchase contracts

20,258

17,144

20,258

83,759

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £20,258 (2024: £83,759).

10.

Loans

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

56,694

64,724

2025

2024

£

£

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

66,615

11.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

12.	Ultimate controlling party

The ultimate parent company and controlling party is I & R Ec Limited which is incorporated in England and Wales. The registered office of the ultimate parent company is 22 St Georges Street, Stamford, Lincolnshire, PE9 2BU.