06769413 false Electricians 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/2024-12-31 http://www.companieshouse.gov.uk/cd:Director1 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-12-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-12-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-12-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-12-31 http://www.companieshouse.gov.uk/2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/2024-12-31 http://www.companieshouse.gov.uk/cd:FRS102 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/2025-12-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2025-01-01 2025-12-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 06769413
JRS ELECTRICAL LIMITED
ACCOUNTS
FOR THE YEAR ENDED 31/12/2025
Prepared By:
Laurence Myears
Chartered Accountants
6 Beechcroft Road
Longlevens
Gloucester
Gloucestershire
GL2 9HF

JRS ELECTRICAL LIMITED

ACCOUNTS
FOR THE YEAR ENDED 31/12/2025
CONTENTS |  |
|  | Page
Balance Sheet |  | 2
Notes To The Accounts |  | 3 to 6

JRS ELECTRICAL LIMITED

BALANCE SHEET AT 31/12/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 2 |  |  |  | 11,277 |  |  |  | 12,010
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 668 |  |  |  | 587 |  |
Debtors |  | 4 |  | 6,012 |  |  |  | 3,396 |  |
Cash at bank and in hand |  |  |  | 8,994 |  |  |  | 9,038 |  |
|  |  |  | 15,674 |  |  |  | 13,021 |  |
CREDITORS: Amounts falling due within one year |  | 5 |  | 22,861 |  |  |  | 20,088 |  |
NET CURRENT LIABILITIES |  |  |  |  |  | (7,187) |  |  |  | (7,067)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 4,090 |  |  |  | 4,943
PROVISIONS FOR LIABILITIES AND CHARGES |  | 7 |  |  |  | 618 |  |  |  | 757
NET ASSETS |  |  |  |  |  | 3,472 |  |  |  | 4,186
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  |  |  | 2,472 |  |  |  | 3,186
SHAREHOLDERS' FUNDS |  |  |  |  |  | 3,472 |  |  |  | 4,186
For the year ending 31/12/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 06/07/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
R C Sutton |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

JRS ELECTRICAL LIMITED

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/12/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention in accordance with the accounting policies set out below. These accounts have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

1b. Tangible fixed assets |  |
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation has been provided at the following rates in order to write off the assets which are not leased over their estimated useful lives. At each balance sheet date, the company reviews the carrying value of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Assets which are financed by finance leases are depreciated on a straight line basis over the period of the lease.
Plant and Machinery |  | reducing balance 20%
Commercial Vehicles |  | reducing balance 17.5%, 25%
Equipment |  | reducing balance 20%

1c. Stocks
Stock and work in progress are valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. In respect of work in progress, cost includes all direct costs of production and the appropriate proportion of production overheads.

1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1e. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantially enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the accounts and the corresponding tax bases used in the computation of taxable profit. The carrying value of any 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. 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 substantially enacted by the end of the reporting period.

JRS ELECTRICAL LIMITED

1f. Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for customer returns. Revenue is recognised when goods and services have been delivered and legal title has passed.

1g. Leasing And Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 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 on a straight line basis.

2. TANGIBLE FIXED ASSETS |  |  |  |  |  |  |  |
|  | Plant and |  | Commercial |  |  |  |
|  | Machinery |  | Vehicles |  | Equipment |  | Total
|  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |
At 01/01/2025 |  | 2,885 |  | 33,800 |  | 1,038 |  | 37,723
At 31/12/2025 |  | 2,885 |  | 33,800 |  | 1,038 |  | 37,723
Depreciation |  |  |  |  |  |  |  |
At 01/01/2025 |  | 1,966 |  | 23,182 |  | 565 |  | 25,713
For the year |  | 184 |  | 454 |  | 95 |  | 733
At 31/12/2025 |  | 2,150 |  | 23,636 |  | 660 |  | 26,446
Net Book Amounts |  |  |  |  |  |  |  |
At 31/12/2025 |  | 735 |  | 10,164 |  | 378 |  | 11,277
At 31/12/2024 |  | 919 |  | 10,618 |  | 473 |  | 12,010

3. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 668 |  | 587
|  |  |  | 668 |  | 587

JRS ELECTRICAL LIMITED

4. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | 5,031 |  | 2,539
Prepayments |  |  |  | 981 |  | 857
|  |  |  | 6,012 |  | 3,396

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 7,949 |  | 8,603
VAT |  |  |  | 5,342 |  | 6,326
PAYE control |  |  |  | 1,428 |  | 1,203
Trade creditors |  |  |  | 5,131 |  | 1,380
Other creditors |  |  |  | 593 |  | 590
Accruals |  |  |  | 2,418 |  | 1,986
|  |  |  | 22,861 |  | 20,088

6. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 2 |  | 2

7. PROVISIONS FOR LIABILITIES |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Deferred taxation |  |  |  | 618 |  | 757
|  |  |  | 618 |  | 757

8. PENSION COMMITMENTS
The company operates a defined contribution pension scheme through Nest Pensions for eligible directors and 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 £117 (2024 £114) were due to the fund. They are included in other creditors.

JRS ELECTRICAL LIMITED

9. LEASE COMMITMENTS
At 31 December 2025 the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £2,310 (2024 £2,310).

10. GENERAL INFORMATION
JRS Electrical Limited is a private company limited by shares and incorporated in England. Its registered office is Unit 4 Tudor Yard, Lawnside Road, Ledbury, Herefordshire HR8 2BZ.
The accounts are presented in Sterling, which is the functional currency of the company.