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 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		4,265		4,699
			4,265		4,699
Current assets
Stocks		804		814
Debtors	4	152		-
Cash at bank and on hand		26,266		21,215
		27,222		22,029
Creditors amounts falling due within one year	5	(19,331)		(10,197)
Net current assets (liabilities)			7,891		11,832
Total assets less current liabilities			12,156		16,531
Provisions for liabilities			(810)		(893)
Net assets			11,346		15,638
Capital and reserves
Called up share capital			100		100
Profit and loss account			11,246		15,538
Shareholders' funds			11,346		15,638

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 12 November 2025, 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 2025

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


		2025		2024
	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 24	5,536	20,128	2,255	27,919
Additions	-	-	868	868
At 31 July 25	5,536	20,128	3,123	28,787
Depreciation and impairment
At 01 August 24	4,419	16,546	2,255	23,220
Charge for year	168	896	238	1,302
At 31 July 25	4,587	17,442	2,493	24,522
Net book value
At 31 July 25	949	2,686	630	4,265
At 31 July 24	1,117	3,582	-	4,699

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	152	-
Total	152	-

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	84
Taxation and social security	3,263	4,416
Other creditors	16,068	5,697
Total	19,331	10,197

6.	Directors advances, credits and guarantees
	Included within creditors: amounts falling due within one year were loans from the director of £14,601 (2024: £4,319). The loans were interest free, with no fixed date for repayment.