REGISTERED NUMBER: 12362563 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

LJH Electrical Southern Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L J Holly

T Newnham

REGISTERED OFFICE:

7 Cooks Lane

Emsworth

Hampshire

PO10 8LG

REGISTERED NUMBER:

12362563 (England and Wales)

FIXED ASSETS

Tangible assets

4

207,576

218,988

CURRENT ASSETS

Stocks

3,700

2,310

Debtors

5

110,566

128,440

Cash at bank

139,848

100,686

254,114

231,436

CREDITORS

Amounts falling due within one year

6

123,950

98,518

NET CURRENT ASSETS

130,164

132,918

TOTAL ASSETS LESS CURRENT LIABILITIES

337,740

351,906

CREDITORS

Amounts falling due after more than one year

7

81,806

97,097

NET ASSETS

255,934

254,809

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

255,834

254,709

SHAREHOLDERS' FUNDS

255,934

254,809

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 31 August 2026 and were signed on its behalf by:

L J Holly - Director

1.	STATUTORY INFORMATION

LJH Electrical Southern Ltd 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

77,171

205,837

283,008

Additions

-

65,016

65,016

Disposals

-

(56,153

)

(56,153

)

At 31 December 2025

77,171

214,700

291,871

DEPRECIATION

At 1 January 2025

-

64,020

64,020

Charge for year

-

35,465

35,465

Eliminated on disposal

-

(15,190

)

(15,190

)

At 31 December 2025

-

84,295

84,295

NET BOOK VALUE

At 31 December 2025

77,171

130,405

207,576

At 31 December 2024

77,171

141,817

218,988

5.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

20,925

27,223

Other debtors

29,031

57,717

49,956

84,940

Amounts falling due after more than one year:

Other debtors

60,610

43,500

Aggregate amounts

110,566

128,440

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

34,474

9,362

Trade creditors

411

24,588

Taxation and social security

54,242

40,207

Other creditors

34,823

24,361

123,950

98,518

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

81,806

97,097

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Dividends totalling £75,000 (2024 : £151,500) have been voted to the shareholders.

Monies owed to the company by the directors were repaid in full within nine months of the accounting year end.

9.	RELATED PARTY DISCLOSURES

L J Holly is a director of LJH Building Limited. Money loaned to the company is interest free with no set repayment date.

10.	ULTIMATE CONTROLLING PARTY

Ultimate control of the company is held by Mr L J Holly by virtue of his majority shareholding.