CJ ELECTRICAL & MAINTENANCE LTD

Registered number

10778432

Unaudited Filleted Accounts

31 March 2026

CJ ELECTRICAL & MAINTENANCE LTD
Registered number:		10778432
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		19,107			19,718

Current assets
Debtors	4	67,091			43,269
Cash at bank and in hand		11,858			12,819
		78,949			56,088

Creditors: amounts falling due within one year	5	(50,373)			(26,784)

Net current assets			28,576			29,304

Total assets less current liabilities			47,683			49,022

Creditors: amounts falling due after more than one year	6		(564)			(7,069)



Net assets			47,119			41,953

Capital and reserves
Called up share capital			1			1
Profit and loss account			47,118			41,952

Shareholder's funds			47,119			41,953

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




C James
Director
Approved by the board on 16 October 2026

CJ ELECTRICAL & MAINTENANCE LTD
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles	15% reducing balance
	Fixtures, fittings, tools and equipment	20% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	9,967		24,279		34,246
	Additions	-		2,950		2,950
	At 31 March 2026	9,967		27,229		37,196

	Depreciation
	At 1 April 2025	6,758		7,770		14,528
	Charge for the year	642		2,919		3,561
	At 31 March 2026	7,400		10,689		18,089

	Net book value
	At 31 March 2026	2,567		16,540		19,107
	At 31 March 2025	3,209		16,509		19,718


4	Debtors			2026		2025
£					£

	Trade debtors			62,505		38,878
	Other debtors			4,586		4,391
				67,091		43,269


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			2,085		2,396
	Obligations under finance lease and hire purchase contracts			4,716		4,716
	Taxation and social security costs			22,648		17,726
	Other creditors			20,924		1,946
				50,373		26,784


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			-		1,789
	Obligations under finance lease and hire purchase contracts			564		5,280
				564		7,069


7	Other information

	CJ ELECTRICAL & MAINTENANCE LTD is a private company limited by shares and incorporated in England. Its registered office is:
	300 St. Mary's Road
	Garston
	Liverpool
	Merseyside
	L19 0NQ