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REGISTERED NUMBER: 08645927 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2026 |

| for |

| LJM Electrical Limited |

| LJM Electrical Limited (Registered number: 08645927) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| LJM Electrical Limited |

Company Information

for the Year Ended 31 March 2026

| DIRECTOR: | L J Mills

| REGISTERED OFFICE: | Boston House

| Henley-on-Thames

| RG9 1DY

| REGISTERED NUMBER: | 08645927 (England and Wales)

| ACCOUNTANTS: | Villars Hayward LLP

| Chartered Accountants,

| Chartered Tax Advisers and Registered Auditors

| Boston House

| Henley-on-Thames

| RG9 1DY

| LJM Electrical Limited (Registered number: 08645927) |

Balance Sheet

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 174,447 |  | 216,373 |  |

CURRENT ASSETS

Stocks | 158,074 |  | 103,327 |  |

Debtors | 5 | 167,407 |  | 282,947 |  |

Cash at bank and in hand | 102,388 |  | 12,139 |  |

427,869 |  | 398,413 |  |

CREDITORS

Amounts falling due within one year | 6 | 299,702 |  | 302,315 |  |

NET CURRENT ASSETS | 128,167 |  | 96,098 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 302,614 |  | 312,471 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (115,588 | ) | (90,439 | ) |

PROVISIONS FOR LIABILITIES | (36,663 | ) | (45,439 | ) |

NET ASSETS | 150,363 |  | 176,593 |  |

CAPITAL AND RESERVES

Called up share capital | 51 |  | 51 |  |

Revaluation reserve | 63,007 |  | 71,217 |  |

Capital redemption reserve | 50 |  | 50 |  |

Retained earnings | 87,255 |  | 105,275 |  |

SHAREHOLDERS' FUNDS | 150,363 |  | 176,593 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 August 2026 and were signed by:

L J Mills - Director

| LJM Electrical Limited (Registered number: 08645927) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| LJM Electrical Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

| The principal activity of the company in the year under review was that of electrical services.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Revenue (described as Turnover) is the amount receivable for services rendered, net of returns, discounts and value added tax. Revenue is measured at the fair value of consideration received or receivable and is recognised at the point the service is delivered.

| Tangible fixed assets

| Tangible fixed asses held for the companies own use are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives as below. Assets held under finance leases are depreciated in the same manner as owned assets:

| Computer equipment |  | - 20% Straight line |  |

| Motor vehicles |  | - 15% Reducing balance |  |

| Office |  | - 15% Reducing balance |  |

| At each balance sheet date, the company reviews the carrying amount 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 the asset is estimated in order to determine the extent of the impairment loss, if any.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Cost includes the purchase price, including any taxes, duties, transport, and handling directly attributable to bringing the stock to its present location and condition. Net realisable value is based on the estimated selling price less any estimated selling costs.

| When stocks are sold, the carrying amount of these stocks is recognised as an expense in the period in which the related revenue is recognised.

| At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock item is reduced to its selling price less costs to sell and an impairment charge is recognised in the profit and loss account. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the profit and loss account.

| Taxation

| Tax on profit represents the sum of the tax currently payable and deferred tax.

| The tax currently payable is based on taxable profit for the year. Taxable profit differs from the profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the year.

| LJM Electrical Limited (Registered number: 08645927) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Hire purchase and leasing commitments

| Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership of the leased asset to the company. All other leases are classified as operating leases.

| Assets held under finance leases are recognised initially at the fair value of the leased asset at the inception of the lease. The corresponding liability to the lessor is recognised within finance lease obligations. Lease payments are apportioned between finance charges and reduction of the lease obligation using the effective interest method so as to achieve a constant rate of interest on the remaining balance of the liability. Finance charges are charged to profit or loss.

| Assets held under finance leases and hire purchase contracts are included in tangible assets and depreciated and assessed for impairment losses in accordance with the stated policy for tangible assets.

| Leases that do not transfer all the risks and regards of ownership are classified as operating leases. Payments under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. The assets of the scheme are held separately from those of the company in an independent administered fund.

| Financial assets and liabilities

| Trade and other debtors are initially recognised at transaction price and are subsequently remeasured to amortised cost using the effective interest method, less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

| Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within current liabilities.

| Trade and other creditors are initially recognised at transaction price and are subsequently remeasured to amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

| Loans payable are measured initially at fair value, net of transaction costs, and non-current loans payable are subsequently remeasured to amortised cost using the effective interest method, less any impairment.

| Going concern

| The accounts have been prepared on the assumption that the company is able to carry on business as a going concern which the directors consider appropriate having regard to the circumstances outlined in the notes to the accounts.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2025 - 11 ) .

| LJM Electrical Limited (Registered number: 08645927) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| Office |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST OR VALUATION

| At 1 April 2025 | 13,999 |  | 279 |  | 349,336 |  | 10,184 |  | 373,798 |  |

| Additions | - |  | - |  | 56,085 |  | - |  | 56,085 |  |

| Disposals | - |  | - |  | (130,558 | ) | - |  | (130,558 | ) |

| At 31 March 2026 | 13,999 |  | 279 |  | 274,863 |  | 10,184 |  | 299,325 |  |

| DEPRECIATION

| At 1 April 2025 | 1,203 |  | 279 |  | 147,557 |  | 8,386 |  | 157,425 |  |

| Charge for year | 1,050 |  | - |  | 27,815 |  | 1,040 |  | 29,905 |  |

| Eliminated on disposal | - |  | - |  | (62,452 | ) | - |  | (62,452 | ) |

| At 31 March 2026 | 2,253 |  | 279 |  | 112,920 |  | 9,426 |  | 124,878 |  |

| NET BOOK VALUE

| At 31 March 2026 | 11,746 |  | - |  | 161,943 |  | 758 |  | 174,447 |  |

| At 31 March 2025 | 12,796 |  | - |  | 201,779 |  | 1,798 |  | 216,373 |  |

| Cost or valuation at 31 March 2026 is represented by:

| Plant and

| machinery

| etc

£ |

| Valuation in 2022 | 49,259 |  |

| Valuation in 2023 | 35,915 |  |

| Cost | 214,151 |  |

299,325 |  |

| Fixed assets, included in the above, which are held under finance leases are as follows:

| Motor

| vehicles

£ |

| COST OR VALUATION

| At 1 April 2025 | 328,466 |  |

| Additions | 56,085 |  |

| Disposals | (130,558 | ) |

| At 31 March 2026 | 253,993 |  |

| DEPRECIATION

| At 1 April 2025 | 127,943 |  |

| Charge for year | 27,627 |  |

| Eliminated on disposal | (62,452 | ) |

| At 31 March 2026 | 93,118 |  |

| NET BOOK VALUE

| At 31 March 2026 | 160,875 |  |

| At 31 March 2025 | 200,523 |  |

| LJM Electrical Limited (Registered number: 08645927) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade debtors | 64,904 |  | 213,142 |  |

| Other debtors | 102,503 |  | 69,805 |  |

167,407 |  | 282,947 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Bank loans and overdrafts | 5,660 |  | 10,286 |  |

| Finance leases | 44,757 |  | 64,895 |  |

| Trade creditors | 37,283 |  | 57,968 |  |

| Taxation and social security | 105,457 |  | 106,189 |  |

| Other creditors | 106,545 |  | 62,977 |  |

299,702 |  | 302,315 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Bank loans | - |  | 4,799 |  |

| Finance leases | 115,588 |  | 85,640 |  |

115,588 |  | 90,439 |  |

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

| 31.3.26 |  | 31.3.25

£ | £ |

| L J Mills

| Balance outstanding at start of year | 11,533 |  | 11,533 |  |

| Amounts advanced | 47,792 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 59,325 |  | 11,533 |  |