J.T.S. GAS AND ELECTRICAL LIMITED


Director	TANTE, John


Registered Address	104 Raikes Lane
	Birstall
	West Yorkshire
	WF17 9QF


Registered Number	04492885 (England and Wales)

Balance Sheet as at
31 July 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		3,842		4,265
			3,842		4,265
Current assets
Stocks		600		804
Debtors	4	256		152
Cash at bank and on hand		24,507		26,266
		25,363		27,222
Creditors amounts falling due within one year	5	(27,602)		(19,331)
Net current assets (liabilities)			(2,239)		7,891
Total assets less current liabilities			1,603		12,156
Provisions for liabilities			(730)		(810)
Net assets			873		11,346
Capital and reserves
Called up share capital			100		100
Profit and loss account			773		11,246
Shareholders' funds			873		11,346

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 7 October 2026, and are signed on its behalf by:

TANTE, John
Director
Registered Company No. 04492885

J.T.S. GAS AND ELECTRICAL LIMITED

Notes to the Financial Statements
for the year ended 31 July 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.

	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 policy
	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.

	Defined contribution pension plan
	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.

	Current 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.

Current 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.

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.

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


	Reducing balance (%)	Straight line (years)
Plant and machinery	15	-
Vehicles	25	-
Office Equipment	-	3

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

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 August 25	5,536	20,128	3,123	28,787
Additions	-	-	1,011	1,011
At 31 July 26	5,536	20,128	4,134	29,798
Depreciation and impairment
At 01 August 25	4,586	17,442	2,494	24,522
Charge for year	142	672	620	1,434
At 31 July 26	4,728	18,114	3,114	25,956
Net book value
At 31 July 26	808	2,014	1,020	3,842
At 31 July 25	950	2,686	629	4,265

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	100	-
Other debtors	156	152
Total	256	152

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	139	-
Taxation and social security	3,488	3,263
Other creditors	23,975	16,068
Total	27,602	19,331

6.	Directors advances, credits and guarantees
	Included within creditors: amounts falling due within one year were loans from the director of £22,457 (2025: £14,601). The loans were interest free, with no fixed date for repayment.