J & M Electrical (Aberdeen) Ltd. - Accounts to registrar (filleted)

REGISTERED NUMBER: SC201663 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

J & M ELECTRICAL (ABERDEEN) LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J A Robertson

J Robertson

REGISTERED OFFICE:

40 Walker Road

Torry

Aberdeen

Aberdeenshire

AB11 8BJ

REGISTERED NUMBER:

SC201663 (Scotland)

ACCOUNTANTS:

Fyfe Moir & Associates

1st Floor, 5 Abercrombie Crt

Prospect Road,

Westhill

Aberdeenshire

Grampian

AB32 6FE

FIXED ASSETS

Intangible assets

4

1

Tangible assets

5

184,298

171,392

184,299

171,393

CURRENT ASSETS

Stocks

250

Debtors

6

141,951

130,608

Cash at bank and in hand

365,062

70,433

507,263

201,291

CREDITORS

Amounts falling due within one year

7

206,674

87,979

NET CURRENT ASSETS

300,589

113,312

TOTAL ASSETS LESS CURRENT
LIABILITIES

484,888

284,705

CREDITORS

Amounts falling due after more than one year

8

(5,530

)

(10,270

)

PROVISIONS FOR LIABILITIES

10

(7,439

)

(2,331

)

NET ASSETS

471,919

272,104

CAPITAL AND RESERVES

Called up share capital

11

10,000

Retained earnings

461,919

262,104

SHAREHOLDERS' FUNDS

471,919

272,104

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 17 September 2026 and were signed on its behalf by:

J A Robertson - Director

1.	STATUTORY INFORMATION

J & M Electrical (Aberdeen) Ltd. is a private company, limited by shares , registered in Scotland. 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Freehold property

-

2% on cost

Improvements to property

-

2% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 12 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

1

NET BOOK VALUE

At 31 December 2025

1

At 31 December 2024

1

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

machinery

£

COST

At 1 January 2025

215,390

13,476

1,589

Additions

-

Disposals

-

At 31 December 2025

215,390

13,476

1,589

DEPRECIATION

At 1 January 2025

65,694

4,050

1,174

Charge for year

4,308

270

176

Eliminated on disposal

-

At 31 December 2025

70,002

4,320

1,350

NET BOOK VALUE

At 31 December 2025

145,388

9,156

239

At 31 December 2024

149,696

9,426

415

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1 January 2025

2,885

53,660

2,469

289,469

Additions

-

26,375

2,900

29,275

Disposals

-

(25,365

)

(1,510

)

(26,875

)

At 31 December 2025

2,885

54,670

3,859

291,869

DEPRECIATION

At 1 January 2025

2,882

42,342

1,935

118,077

Charge for year

-

10,934

681

16,369

Eliminated on disposal

-

(25,365

)

(1,510

)

(26,875

)

At 31 December 2025

2,882

27,911

1,106

107,571

NET BOOK VALUE

At 31 December 2025

3

26,759

2,753

184,298

At 31 December 2024

3

11,318

534

171,392

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

32,017

2,028

Other debtors

-

1,500

Directors' current accounts

5,600

-

Tax

-

5,955

VAT

29,229

11,337

Prepayments and accrued income

75,105

109,788

141,951

130,608

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

-

3,116

Other loans

4,740

Trade creditors

112,408

64,127

Tax

73,749

39

Social security and other taxes

10,772

11,823

Other creditors

1,119

429

Directors' current accounts

-

265

Accrued expenses

3,886

3,440

206,674

87,979

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.25

31.12.24

£

Other loans - 2-5 years

5,530

10,270

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

Bank overdraft

-

3,116

A bond and Floating Charge was created on 17th February 2000 over the whole assets of the company.

10.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

Deferred tax

7,439

2,331

Deferred

tax

£

Balance at 1 January 2025

2,331

Movement in year

5,108

Balance at 31 December 2025

7,439

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

10,000

Ordinary

£1

10,000