REGISTERED NUMBER: 05698630 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2025

for

DPJ Electrical Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Judge

Mrs A Judge

SECRETARY:

Mrs A Judge

REGISTERED OFFICE:

Unit 16b

Tabrums Farm

Battlesbridge

Essex

SS11 7QX

REGISTERED NUMBER:

05698630 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

163,344

174,105

163,344

174,105

CURRENT ASSETS

Stocks

14,872

16,963

Debtors

6

529,826

531,798

Cash at bank and in hand

326,344

324,762

871,042

873,523

CREDITORS

Amounts falling due within one year

7

224,809

267,425

NET CURRENT ASSETS

646,233

606,098

TOTAL ASSETS LESS CURRENT LIABILITIES

809,577

780,203

CREDITORS

Amounts falling due after more than one year

8

(59,179

)

(65,487

)

PROVISIONS FOR LIABILITIES

(26,432

)

(27,850

)

NET ASSETS

723,966

686,866

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

722,966

685,866

723,966

686,866

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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 18 November 2025 and were signed on its behalf by:

D Judge - Director

Mrs A Judge - Director

1.	STATUTORY INFORMATION

DPJ Electrical Services Ltd 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.

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

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 - 25% S/L Method

Computer Equipment - 25% S/L Method

Fixtures and Fittings - 10% S/L Method

Motor vehicles - 25% Reducing Balance Method

Stocks

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

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 18 (2024 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 March 2024

and 28 February 2025

2,300

AMORTISATION

At 1 March 2024

and 28 February 2025

2,300

NET BOOK VALUE

At 28 February 2025

-

At 29 February 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2024

340,857

Additions

40,742

Disposals

(26,758

)

At 28 February 2025

354,841

DEPRECIATION

At 1 March 2024

166,752

Charge for year

45,878

Eliminated on disposal

(21,133

)

At 28 February 2025

191,497

NET BOOK VALUE

At 28 February 2025

163,344

At 29 February 2024

174,105

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

316,729

315,264

Amounts owed by associates

154,312

210,536

Amounts recoverable on contract

52,465

-

Amounts receivable in respect of hire purchase contracts

2,706

-

Other debtors

3,614

5,998

529,826

531,798

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Hire purchase contracts

39,624

23,180

Trade creditors

95,312

61,354

Taxation and social security

65,795

93,447

Other creditors

24,078

89,444

224,809

267,425

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Hire purchase contracts

59,179

65,487