J D Electrical (Herts) Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 6712149

J D Electrical (Herts) Ltd

Filleted Unaudited Financial Statements

31 October 2025

J D Electrical (Herts) Ltd

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		4,478	6,128

Current assets

Stocks		500	2,882
Debtors	7	93,866	164,929
Cash at bank and in hand		554,374	564,903
		--------	--------
		648,740	732,714

Creditors: amounts falling due within one year	8	216,823		262,807
		--------		--------
Net current assets			431,917	469,907
			--------	--------
Total assets less current liabilities			436,395	476,035

Creditors: amounts falling due after more than one year	9		–	7,874

Provisions

Taxation including deferred tax	1,120	1,532
	--------	--------
Net assets	435,275	466,629
	--------	--------

Capital and reserves

Called up share capital	200	200
Profit and loss account	435,075	466,429
	--------	--------
Shareholders funds	435,275	466,629
	--------	--------

These 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 statement of income and retained earnings has not been delivered.

For the year ending 31 October 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 financial statements for the year 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 financial statements .

J D Electrical (Herts) Ltd

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 28 July 2026 , and are signed on behalf of the board by:

Mr G J Hodgson	Mr G J Murphy
Director	Director

Company registration number: 6712149

J D Electrical (Herts) Ltd

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5-11 Mortimer Street, London, W1T 3HS.

2. Statement of compliance

These 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

(a) 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.

(b) Revenue recognition

The turnover shown in the profit and loss account represents amounts receivable for work carried out during the year, exclusive of Value Added Tax.

(c) Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting 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.

(d) Tangible assets

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

(e) 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:

Plant and Machinery	-	20% straight line
Motor Vehicles	-	25% straight line
Office Equipment	-	25% straight line

(f) 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.

(g) Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

(h) Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 November 2024 and 31 October 2025	9,500
	------
Amortisation
At 1 November 2024 and 31 October 2025	9,500
	------
Carrying amount
At 31 October 2025	–
	------
At 31 October 2024	–
	------

6. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 November 2024	6,153	10,143	12,700	28,996
Additions	–	–	1,461	1,461
Disposals	( 5,003)	( 10,143)	–	( 15,146)
	------	-------	-------	-------
At 31 October 2025	1,150	–	14,161	15,311
	------	-------	-------	-------
Depreciation
At 1 November 2024	4,161	10,143	8,564	22,868
Charge for the year	848	–	1,832	2,680
Disposals	( 4,572)	( 10,143)	–	( 14,715)
	------	-------	-------	-------
At 31 October 2025	437	–	10,396	10,833
	------	-------	-------	-------
Carrying amount
At 31 October 2025	713	–	3,765	4,478
	------	-------	-------	-------
At 31 October 2024	1,992	–	4,136	6,128
	------	-------	-------	-------

7. Debtors

	2025	2024
	£	£
Trade debtors	90,324	143,362
Other debtors	3,542	21,567
	-------	--------
	93,866	164,929
	-------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	7,846	10,280
Trade creditors	16,515	78,335
Corporation tax	34,752	45,147
Social security and other taxes	22,448	2,590
Other creditors	135,262	126,455
	--------	--------
	216,823	262,807
	--------	--------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	7,874
	----	------

10. Operating leases

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

	2025	2024
	£	£
Not later than 1 year	2,849	4,055
Later than 1 year and not later than 5 years	–	1,207
	------	------
	2,849	5,262
	------	------