Registration number: 04294170

Jel Electrical Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 6

Jel Electrical Limited

Company Information

Directors

Colin Mark Jervis Deborah Jayne Jervis

Registered office

Holt Buildings 51 Holt Road Higher Tranmere Birkenhead, Wirral England CH41 9EW

Accountants

S.B.P. (Southport) Limited T/A SB Patel & Co Chartered Certified AccountantsTolsey House 1 Marshside Road Churchtown Southport Merseyside PR9 9TL

Jel Electrical Limited

(Registration number: 04294170)
Statement of Financial Position as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	100,801	83,811
Current assets
Stocks	5	-	350
Debtors	6	372,367	476,180
Cash at bank and in hand		212,254	136,656
		584,621	613,186
Creditors: Amounts falling due within one year	7	(101,582)	(177,792)
Net current assets		483,039	435,394
Total assets less current liabilities		583,840	519,205
Creditors: Amounts falling due after more than one year	7	(29,582)	(34,123)
Net assets		554,258	485,082
Capital and reserves
Called up share capital		100	100
Retained earnings		554,158	484,982
Shareholders' funds		554,258	485,082

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 25 September 2026 and signed on its behalf by:
 

......................................... Colin Mark Jervis Director

Jel Electrical Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Holt Buildings 51 Holt Road
Higher Tranmere
Birkenhead, Wirral
CH41 9EW
England

These financial statements were authorised for issue by the Board on 25 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Revenue comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Revenue is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Jel Electrical Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the statement of financial position as a finance lease obligation.

Lease payments are apportioned between finance costs in the income statement and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2024 - 10).

Jel Electrical Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Fixtures, Fittings & Equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	146,124	108,037	254,161
Additions	2,685	39,507	42,192
At 31 December 2025	148,809	147,544	296,353
Depreciation
At 1 January 2025	123,836	46,514	170,350
Charge for the year	4,996	20,206	25,202
At 31 December 2025	128,832	66,720	195,552
Carrying amount
At 31 December 2025	19,977	80,824	100,801
At 31 December 2024	22,288	61,523	83,811

5

Stocks

	2025 £	2024 £
Other inventories	-	350

6

Debtors

Current	2025 £	2024 £
Trade debtors	168,410	253,998
Prepayments	626	574
Other debtors	203,331	221,608
	372,367	476,180

7

Creditors

Creditors: amounts falling due within one year

Jel Electrical Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		18,703	14,789
Trade creditors		22,056	121,649
Taxation and social security		26,478	24,395
Accruals and deferred income		22	292
Other creditors		34,323	16,667
		101,582	177,792

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		29,582	34,123