JW Electrical Solutions (Yeovil) Limited


Director	Wroe, James William


Company Secretary	Wroe, Linda


Registered Address	Unit 4 The Old Sawmills Halves Lane
	East Coker
	Yeovil
	BA22 9JJ


Registered Number	10473856 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		11,986		18,843
			11,986		18,843
Current assets
Stocks		200		1,526
Debtors	4	21,901		13,436
Cash at bank and on hand		8,801		3,280
		30,902		18,242
Creditors amounts falling due within one year	5	(29,211)		(27,751)
Net current assets (liabilities)			1,691		(9,509)
Total assets less current liabilities			13,677		9,334
Creditors amounts falling due after one year	6		(11,081)		(14,526)
Provisions for liabilities			(2,277)		(3,580)
Net assets			319		(8,772)
Capital and reserves
Called up share capital			100		100
Profit and loss account			219		(8,872)
Shareholders' funds			319		(8,772)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 20 August 2026, and are signed on its behalf by:

Wroe, James William
Director
Registered Company No. 10473856

JW Electrical Solutions (Yeovil) Limited

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Vehicles	25	-
Office Equipment	25	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees
	The following average number of employees includes the director.


		2025		2024
	Average number of employees during the year	1		2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 December 24	51,545
	Disposals	(7,014)
	At 30 November 25	44,532
	Depreciation and impairment
	At 01 December 24	32,702
	Charge for year	4,371
	On disposals	(4,528)
	At 30 November 25	32,545
	Net book value
	At 30 November 25	11,986
	At 30 November 24	18,843

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	7,834	9,051
Amounts owed by associates and joint ventures / participating interests	12,819	-
Other debtors	436	1,945
Prepayments and accrued income	812	2,440
Total	21,901	13,436


	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.

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.

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	13,439	12,107
Bank borrowings and overdrafts	3,667	4,000
Amounts owed to related parties	-	3,691
Taxation and social security	9,366	2,371
Finance lease and HP contracts	1,439	4,317
Accrued liabilities and deferred income	1,300	1,265
Total	29,211	27,751


	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.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	333	2,339
Other creditors	10,748	12,187
Total	11,081	14,526