EJ Deacon Electrical Limited - Filleted accounts

Registered number

05792957

EJ Deacon Electrical Limited

Filleted Accounts

30 April 2026

EJ Deacon Electrical Limited
Registered number:		05792957
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		26,794			34,690

Current assets
Stocks		205			268
Debtors	4	4,958			2,709
Cash at bank and in hand		100,499			95,270
		105,662			98,247

Creditors: amounts falling due within one year	5	(20,446)			(19,887)

Net current assets			85,216			78,360

Net assets			112,010			113,050

Capital and reserves
Called up share capital			1			1
Profit and loss account			112,009			113,049

Shareholder's funds			112,010			113,050

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 member has 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.




Mr E J Deacon
Director
Approved by the board on 31 July 2026

EJ Deacon Electrical Limited
Notes to the Accounts
for the year ended 30 April 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:

	Freehold buildings			over 10 years
	Motor vehicle			over 4 years
	Fixtures, fittings, tools and equipment			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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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					1		1


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 May 2025	16,263		19,054		44,995		80,312
	Additions	-		5,785		-		5,785
	At 30 April 2026	16,263		24,839		44,995		86,097

	Depreciation
	At 1 May 2025	9,090		18,914		17,618		45,622
	Charge for the year	1,626		1,807		10,248		13,681
	At 30 April 2026	10,716		20,721		27,866		59,303

	Net book value
	At 30 April 2026	5,547		4,118		17,129		26,794
	At 30 April 2025	7,173		140		27,377		34,690


4	Debtors					2026		2025
£							£

	Trade debtors					4,958		2,709


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

	Trade creditors					2,061		1,334
	Taxation and social security costs					3,404		4,167
	Other creditors					14,981		14,386
						20,446		19,887


6	Other information

	EJ Deacon Electrical Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Brambles
	Cuerdale Lane
	Walton-le-Dale
	Preston
	PR5 4EP