JDH Electrical Services Ltd - Filleted accounts

Registered number

10733695

JDH Electrical Services Ltd

Unaudited Filleted Accounts

31 March 2026

JDH Electrical Services Ltd
Registered number:		10733695
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		54,667			72,206

Current assets
Stocks		5,170			5,000
Debtors	4	198,743			149,109
Cash at bank and in hand		101,765			37,047
		305,678			191,156

Creditors: amounts falling due within one year	5	(169,594)			(77,369)

Net current assets			136,084			113,787

Total assets less current liabilities			190,751			185,993

Creditors: amounts falling due after more than one year	6		(11,577)			(20,265)

Provisions for liabilities			(10,235)			(13,719)


Net assets			168,939			152,009

Capital and reserves
Called up share capital			50			50
Share premium			50			50
Profit and loss account			168,839			151,909

Shareholders' funds			168,939			152,009

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


J D High
Director
Approved by the board on 24 June 2026

JDH Electrical Services Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					13		10


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	4,244		9,429		128,874		142,547
	Additions	-		831		-		831
	At 31 March 2026	4,244		10,260		128,874		143,378

	Depreciation
	At 1 April 2025	1,025		6,967		62,349		70,341
	Charge for the year	424		1,313		16,633		18,370
	At 31 March 2026	1,449		8,280		78,982		88,711

	Net book value
	At 31 March 2026	2,795		1,980		49,892		54,667
	At 31 March 2025	3,219		2,462		66,525		72,206


4	Debtors					2026		2025
£							£

	Trade debtors					175,882		123,096
	Deferred tax asset					-		-
	Other debtors					22,861		26,013
						198,743		149,109


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					8,688		13,221
	Trade creditors					76,707		53,196
	Taxation and social security costs					15,934		9,718
	Other creditors					68,265		1,234
						169,594		77,369


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					11,577		20,265


7	Other financial commitments					2026		2025
£							£

	Total future minimum payments under non-cancellable operating leases					13,787		20,150


8	Other information

	JDH Electrical Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:

	10 Orchard Close
	March
	Cambs
	PE15 9DF