Company Registration No. 13808862 (England and Wales)
L J M Electrical Norwich Ltd
Unaudited accounts
for the period from 1 January 2025 to 30 June 2026
L J M Electrical Norwich Ltd
Unaudited accounts
Contents
L J M Electrical Norwich Ltd
Company Information
for the period from 1 January 2025 to 30 June 2026
Directors
Luke James Muldoon
Amela Tufekcic
Company Number
13808862 (England and Wales)
Registered Office
45 Mentmore Way
Poringland
Norwich
Norfolk
NR14 7XE
England
Accountants
JHW Azoth Ltd
13 The Close
Norwich
Norfolk
NR1 4DS
L J M Electrical Norwich Ltd
Statement of financial position
as at 30 June 2026
Cash at bank and in hand
6,308
13,849
Creditors: amounts falling due within one year
(1,037)
(14,335)
Net current assets
5,579
7,225
Total assets less current liabilities
6,140
8,083
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
5,900
7,769
Shareholders' funds
6,000
7,869
For the period ending 30 June 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 October 2026 and were signed on its behalf by
Luke James Muldoon
Director
Company Registration No. 13808862
L J M Electrical Norwich Ltd
Notes to the Accounts
for the period from 1 January 2025 to 30 June 2026
L J M Electrical Norwich Ltd is a private company, limited by shares, registered in England and Wales, registration number 13808862. The registered office is 45 Mentmore Way, Poringland, Norwich, Norfolk, NR14 7XE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the profit and loss account.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
L J M Electrical Norwich Ltd
Notes to the Accounts
for the period from 1 January 2025 to 30 June 2026
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
Motor vehicles
25% Reducing Balance
Computer equipment
33% Straight Line
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
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Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 January 2025
-
1,718
1,718
At 30 June 2026
457
1,718
2,175
At 1 January 2025
-
860
860
Charge for the period
40
714
754
At 30 June 2026
40
1,574
1,614
At 30 June 2026
417
144
561
At 31 December 2024
-
858
858
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2024
Taxes and social security
8,233
7,682
Loans from directors
(7,993)
11
L J M Electrical Norwich Ltd
Notes to the Accounts
for the period from 1 January 2025 to 30 June 2026
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
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Average number of employees
During the period the average number of employees was 3 (2024: 2).