REGISTERED NUMBER: 11115251 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Joel Hurst Electrical Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J Hurst

REGISTERED OFFICE:

C/o Emmerson Accountancy Ltd

Atlantic Business Centre

Atlantic Street

Altrincham

Cheshire

WA14 5NQ

REGISTERED NUMBER:

11115251 (England and Wales)

ACCOUNTANTS:

Emmerson Accountancy Ltd

Atlantic Business Centre

Atlantic Street

Altrincham

Cheshire

WA14 5NQ

FIXED ASSETS

Tangible assets

4

5,443

24,455

CURRENT ASSETS

Debtors

5

620

1,070

Cash at bank

2,004

1,927

2,624

2,997

CREDITORS

Amounts falling due within one year

6

6,125

11,415

NET CURRENT LIABILITIES

(3,501

)

(8,418

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,942

16,037

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

8

1,941

16,036

SHAREHOLDERS' FUNDS

1,942

16,037

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 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 24 June 2026 and were signed by:

J Hurst - Director

1.	STATUTORY INFORMATION

Joel Hurst Electrical Services 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

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

8,285

42,931

1,487

52,703

Disposals

-

(23,691

)

-

(23,691

)

At 31 December 2025

8,285

19,240

1,487

29,012

DEPRECIATION

At 1 January 2025

5,267

21,738

1,243

28,248

Charge for year

453

899

61

1,413

Eliminated on disposal

-

(6,092

)

-

(6,092

)

At 31 December 2025

5,720

16,545

1,304

23,569

NET BOOK VALUE

At 31 December 2025

2,565

2,695

183

5,443

At 31 December 2024

3,018

21,193

244

24,455

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

620

1,070

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

75

98

Tax

4,887

-

Social security and other taxes

157

45

Directors' current accounts

40

10,306

Accrued expenses

966

966

6,125

11,415

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

1

Ordinary

1

1

1

8.

RESERVES

Retained

earnings

£

At 1 January 2025

16,036

Profit for the year

14,765

Dividends

(28,860

)

At 31 December 2025

1,941