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Company Registration No. SC685195 (Scotland)
John Cran Electrical Ltd Unaudited accounts for the year ended 31 January 2026
John Cran Electrical Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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John Cran Electrical Ltd Company Information for the year ended 31 January 2026
Directors
John Cran Rebecca Cran
Company Number
SC685195 (Scotland)
Registered Office
33 Newmarket Street Ayr Ayrshire KA7 1LL Scotland
Accountants
McKinnon & Co Ltd ACPA 35 Newmarket Street Ayr Ayrshire KA7 1LL
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John Cran Electrical Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
236,274 
232,924 
Current assets
Debtors
5
200,619 
143,390 
Cash at bank and in hand
262,665 
151,738 
463,284 
295,128 
Creditors: amounts falling due within one year
6
(216,165)
(73,458)
Net current assets
247,119 
221,670 
Total assets less current liabilities
483,393 
454,594 
Creditors: amounts falling due after more than one year
7
(73,111)
(134,105)
Net assets
410,282 
320,489 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
410,182 
320,389 
Shareholders' funds
410,282 
320,489 
For the year ending 31 January 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 June 2026 and were signed on its behalf by
John Cran Director Company Registration No. SC685195
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John Cran Electrical Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
John Cran Electrical Ltd is a private company, limited by shares, registered in Scotland, registration number SC685195. The registered office is 33 Newmarket Street, Ayr, Ayrshire, KA7 1LL, Scotland.
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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
20% reducing balance
Fixtures & fittings
10% reducing balance
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2025
275,904 
35,550 
311,454 
Additions
47,540 
- 
47,540 
At 31 January 2026
323,444 
35,550 
358,994 
Depreciation
At 1 February 2025
66,927 
11,603 
78,530 
Charge for the year
41,795 
2,395 
44,190 
At 31 January 2026
108,722 
13,998 
122,720 
Net book value
At 31 January 2026
214,722 
21,552 
236,274 
At 31 January 2025
208,977 
23,947 
232,924 
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John Cran Electrical Ltd Notes to the Accounts for the year ended 31 January 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
- 
1,901 
Trade debtors
184,119 
140,989 
Other debtors
16,500 
500 
200,619 
143,390 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
17,436 
- 
Trade creditors
70,712 
37,538 
Taxes and social security
14,656 
8,411 
Proposed dividends
60,000 
- 
Other creditors
50,461 
27,509 
Accruals
2,900 
- 
216,165 
73,458 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
1,012 
11,252 
Other creditors
- 
15,000 
Loans from directors
72,099 
107,853 
73,111 
134,105 
8
Average number of employees
During the year the average number of employees was 9 (2025: 9).
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