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Registration number: 12305959

CJG Electrical Services Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 November 2025

CJG Electrical Services Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

CJG Electrical Services Limited

(Registration number: 12305959)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 13,423 | 13,531
Current assets |  |  |
Debtors | 5 | 140,693 | 66,369
Cash at bank and in hand |  | 39,392 | 24,108
|  | 180,085 | 90,477
Creditors: Amounts falling due within one year | 6 | (78,786) | (21,930)
Net current assets |  | 101,299 | 68,547
Total assets less current liabilities |  | 114,722 | 82,078
Provisions for liabilities |  | (1,330) | (1,083)
Net assets |  | 113,392 | 80,995
Capital and reserves |  |  |
Called up share capital |  | 10 | 10
Retained earnings |  | 113,382 | 80,985
Shareholders' funds |  | 113,392 | 80,995

CJG Electrical Services Limited

(Registration number: 12305959)
Balance Sheet as at 30 November 2025

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 June 2026 and signed on its behalf by:

......................................... C Gunter Director

CJG Electrical Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
16 Dorcan Business Village
Murdock Road, Dorcan
Swindon
Wiltshire
SN3 5HY

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

CJG Electrical Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Asset class | Depreciation method and rate
Tools and equipment | 20% reducing balance basis
Motor vehicles | 25% reducing balance basis

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.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

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.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

CJG Electrical Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4 | Tangible assets

| Tools and equipment £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 December 2024 | 5,105 | - | 23,150 | 28,255
Additions | 1,803 | 1,529 | - | 3,332
At 30 November 2025 | 6,908 | 1,529 | 23,150 | 31,587
Depreciation
At 1 December 2024 | 2,389 | - | 12,335 | 14,724
Charge for the year | 736 | - | 2,704 | 3,440
At 30 November 2025 | 3,125 | - | 15,039 | 18,164
Carrying amount
At 30 November 2025 | 3,783 | 1,529 | 8,111 | 13,423
At 30 November 2024 | 2,716 | - | 10,815 | 13,531

CJG Electrical Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 94,087 | 24,797
Prepayments | 950 | 69
Other debtors | 45,656 | 41,503
| 140,693 | 66,369

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 40,904 | 4,773
Taxation and social security | 13,770 | 4,039
Other creditors | 24,112 | 13,118
| 78,786 | 21,930

7 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £11,617 (2024 - £16,596). The financial commitments relates to a Ford Transit Custom.

8 | Related party transactions

Other transactions with directors
C Gunter had a loan with the company. At the balance sheet date the amount due to/(from) C Gunter was
£(1,850) (2024: £1,078).
A Vitale had a loan with the company. At the balance sheet date the amount due to A Vitale was
£12,259 (2024: £12,040).