Juice Electrical Supplies Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06137637

Juice Electrical Supplies Limited

Filleted Unaudited Abridged Financial Statements

31 March 2026

Juice Electrical Supplies Limited

Abridged Financial Statements

Period from 28 March 2025 to 31 March 2026

Contents	Pages

Abridged statement of financial position	1 to 2

Notes to the abridged financial statements	3 to 7

Juice Electrical Supplies Limited

Abridged Statement of Financial Position

31 March 2026

	31 Mar 26		27 Mar 25
Note	£	£	£

Fixed Assets

Tangible assets	6		94,803	174,222

Current Assets

Stocks	334,602	397,006
Debtors	3,703,445	759,816
Cash at bank and in hand	60,482	799,473
	------------	------------
	4,098,529	1,956,295

Creditors: amounts falling due within one year	1,415,219		686,985
	------------		------------
Net Current Assets		2,683,310	1,269,310
		------------	------------
Total Assets Less Current Liabilities		2,778,113	1,443,532

Creditors: amounts falling due after more than one year		1,337,723	–

Provisions

Taxation including deferred tax	23,690	42,674
	------------	------------
Net Assets	1,416,700	1,400,858
	------------	------------

Capital and Reserves

Called up share capital	7	500	500
Profit and loss account		1,416,200	1,400,358
		------------	------------
Shareholders Funds		1,416,700	1,400,858
		------------	------------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

For the period ending 31 March 2026 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 abridged financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

Juice Electrical Supplies Limited

Abridged Statement of Financial Position (continued)

31 March 2026

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the period ending 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

These abridged financial statements were approved by the board of directors and authorised for issue on 6 May 2026 , and are signed on behalf of the board by:

Mr A D Jepson	Mr S E Salisbury
Director	Director

Company registration number: 06137637

Juice Electrical Supplies Limited

Notes to the Abridged Financial Statements

Period from 28 March 2025 to 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 91-97, Saltergate, Chesterfield, Derbyshire, S40 1LA. The company's place of business is 1 Redgate Street, Pinxton, Nottinghamshire, NG16 6LN.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Change of reporting period The financial statements cover the period 28 March 2025 to 31 March 2026. Due to this, the figures within the financial statements for the period ended 31 March 2026 are not entirely comparable with the prior period ending 27 March 2025.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10 years straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures & fittings	-	15% reducing balance
Motor vehicle	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the abridged statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 14 (2025: 18 ).

5. Intangible assets

	£
Cost
At 28 March 2025 and 31 March 2026	148,125
	---------
Amortisation
At 28 March 2025 and 31 March 2026	148,125
	---------
Carrying amount
At 31 March 2026	–
	---------
At 27 March 2025	–
	---------

6. Tangible assets

	£
Cost
At 28 March 2025	354,735
Additions	2,360
Disposals	( 148,339)
	---------
At 31 March 2026	208,756
	---------
Depreciation
At 28 March 2025	180,513
Charge for the period	26,661
Disposals	( 93,221)
	---------
At 31 March 2026	113,953
	---------
Carrying amount
At 31 March 2026	94,803
	---------
At 27 March 2025	174,222
	---------

7. Called up share capital

Issued, called up and fully paid

	31 Mar 26		27 Mar 25
	No.	£	No.	£
Ordinary A shares of £ 1 each	250	250	250	250
Ordinary B shares of £ 1 each	250	250	250	250
	----	----	----	----
	500	500	500	500
	----	----	----	----

8. Operating leases

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

	31 Mar 26	27 Mar 25
	£	£
Not later than 1 year	70,364	39,450
Later than 1 year and not later than 5 years	140,959	123,763
	---------	---------
	211,323	163,213
	---------	---------

9. Security and contingencies

The company entered into external borrowing to facilitate acquisition funding within the group structure. The proceeds were advanced to the parent undertaking and are disclosed as amounts due by parent undertaking.

10. Directors' advances, credits and guarantees

There are no director's advances, credits or guarantees requiring disclosure.

11. Related party transactions

During the period the company provided loans with related parties. The balances between related parties at 31 March 2026 are as follows:-

	31 Mar 26	27 Mar 25
	£	£
Amounts owed by parent undertaking	3,015,000	–

The loan is unsecured, interest free and repayable on demand