J HEANES ELECTRICAL LTD


Director	HEANES, John Peter


Registered Address	Unit 11 Westlode Street
	Spalding
	PE11 2AF


Registered Number	10688919 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		93,179		83,754
			93,179		83,754
Current assets
Debtors		81,282		39,807
Cash at bank and on hand		19,200		58,900
		100,482		98,707
Creditors amounts falling due within one year	4	(146,509)		(149,734)
Net current assets (liabilities)			(46,027)		(51,027)
Total assets less current liabilities			47,152		32,727
Net assets			47,152		32,727
Capital and reserves
Profit and loss account			47,152		32,727
Shareholders' funds			47,152		32,727

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 financial statements were approved and authorised for issue by the Director on 24 June 2026, and are signed on its behalf by:

HEANES, John Peter
Director
Registered Company No. 10688919

J HEANES ELECTRICAL LTD

Notes to the Financial Statements
for the year ended 31 March 2026

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 sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

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

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	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:

	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.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	10		9

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 25	78,623	168,241	2,665	249,529
Additions	28,931	24,697	-	53,628
At 31 March 26	107,554	192,938	2,665	303,157
Depreciation and impairment
At 01 April 25	53,181	111,493	1,101	165,775
Charge for year	9,857	33,794	552	44,203
At 31 March 26	63,038	145,287	1,653	209,978
Net book value
At 31 March 26	44,516	47,651	1,012	93,179
At 31 March 25	25,442	56,748	1,564	83,754

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	62,455	75,652
Bank borrowings and overdrafts	-	1,154
Taxation and social security	46,083	42,378
Finance lease and HP contracts	30,630	29,726
Other creditors	7,341	824
Total	146,509	149,734


	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.