REGISTERED NUMBER: 14879074 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

J&J Electrical Solutions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J Osborne

Mr J Huntington

REGISTERED OFFICE:

16-18 Station Road

Chapeltown

Sheffield

South Yorkshire

S35 2XH

REGISTERED NUMBER:

14879074 (England and Wales)

ACCOUNTANTS:

Lishmans LLP

16-18 Station Road

Chapeltown

Sheffield

South Yorkshire

S35 2XH

FIXED ASSETS

Intangible assets

4

7,210

8,240

Tangible assets

5

244,052

95,154

251,262

103,394

CURRENT ASSETS

Debtors

6

134,082

79,150

Cash at bank and in hand

61,414

119,504

195,496

198,654

CREDITORS

Amounts falling due within one year

7

118,427

211,636

NET CURRENT ASSETS/(LIABILITIES)

77,069

(12,982

)

TOTAL ASSETS LESS CURRENT LIABILITIES

328,331

90,412

CREDITORS

Amounts falling due after more than one year

8

(164,745

)

(35,220

)

PROVISIONS FOR LIABILITIES

(46,449

)

(18,079

)

NET ASSETS

117,137

37,113

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

117,135

37,111

SHAREHOLDERS' FUNDS

117,137

37,113

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2026 and were signed on its behalf by:

Mr J Osborne - Director

1.	STATUTORY INFORMATION

J&J Electrical Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

20% Reducing Balance

Computer equipment

-

33% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2025

and 30 June 2026

10,300

AMORTISATION

At 1 July 2025

2,060

Amortisation for year

1,030

At 30 June 2026

3,090

NET BOOK VALUE

At 30 June 2026

7,210

At 30 June 2025

8,240

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 July 2025

138,988

-

-

3,647

142,635

Additions

129,150

701

126,756

-

256,607

Disposals

(82,730

)

-

-

-

(82,730

)

At 30 June 2026

185,408

701

126,756

3,647

316,512

DEPRECIATION

At 1 July 2025

46,277

-

-

1,204

47,481

Charge for year

33,622

105

19,013

1,221

53,961

Eliminated on disposal

(28,982

)

-

-

-

(28,982

)

At 30 June 2026

50,917

105

19,013

2,425

72,460

NET BOOK VALUE

At 30 June 2026

134,491

596

107,743

1,222

244,052

At 30 June 2025

92,711

-

-

2,443

95,154

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

90,036

69,886

Other debtors

44,046

9,264

134,082

79,150

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

41,394

11,850

Trade creditors

26,677

90,958

Taxation and social security

43,362

45,436

Other creditors

6,994

63,392

118,427

211,636

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

164,745

35,220