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2022-05-31 3773536 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 3773536 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 3773536 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 3773536 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 3773536 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 3773536 1 2021-06-01 2022-05-31 3773536 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 3773536
Jensen Investments Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 3773536
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,346,449 2,352,584
2,346,449 2,352,584
CURRENT ASSETS
Debtors 5 1,129,231 969,705
Cash at bank and in hand 143 176
1,129,374 969,881
Creditors: Amounts Falling Due Within One Year 6 (433,133 ) (366,015 )
NET CURRENT ASSETS (LIABILITIES) 696,241 603,866
TOTAL ASSETS LESS CURRENT LIABILITIES 3,042,690 2,956,450
Creditors: Amounts Falling Due After More Than One Year 7 (527,048 ) (588,165 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (162,376 ) (123,406 )
NET ASSETS 2,353,266 2,244,879
CAPITAL AND RESERVES
Called up share capital 10 2 2
Fair Value Reserve 12 672,342 699,705
Profit and Loss Account 1,680,922 1,545,172
SHAREHOLDERS' FUNDS 2,353,266 2,244,879
Page 1
Page 2
For the year ending 31 May 2023 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jack Critchley
Director
11/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jensen Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 3773536 . The registered office is Haresfield, Stockton Lane, Grappenhall, Warrington, Cheshire, WA4 3HQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
Having considered the future trading prospects of the company, and the cash resources available, the directors are of the opinion that the financial statements should be prepared on a going concern basis.
2.3. Turnover
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20-25% on cost
2.5. Investment Properties
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less.
Investment properties shall be included in the balance sheet at their market value.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Investment Properties Plant & Machinery Total
£ £ £
Cost or Valuation
As at 1 June 2022 2,334,181 33,926 2,368,107
As at 31 May 2023 2,334,181 33,926 2,368,107
Depreciation
As at 1 June 2022 - 15,523 15,523
Provided during the period - 6,135 6,135
As at 31 May 2023 - 21,658 21,658
Net Book Value
As at 31 May 2023 2,334,181 12,268 2,346,449
As at 1 June 2022 2,334,181 18,403 2,352,584
Cost or valuation as at 31 May 2023 represented by:
Investment Properties Plant & Machinery Total
£ £ £
At cost 1,547,825 33,926 1,581,751
At valuation 786,356 - 786,356
2,334,181 33,926 2,368,107
The investment properties were valued in May 2023 by the directors.
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 1,129,231 969,705
1,129,231 969,705
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,100 2,100
Bank loans and overdrafts 69,265 80,780
Corporation tax 77,372 39,363
Other creditors 284,396 243,772
433,133 366,015
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7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 527,048 588,165
527,048 588,165
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans 304,180 307,958
8. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 568,670 632,539
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Accelerated capital allowances 48,362 36,755
Other timing differences 114,014 86,651
162,376 123,406
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
11. Directors Advances, Credits and Guarantees
Included in Other Debtors is a loan to Mr Jack Critchley in the amount of £16,915 (2022: £16,075) and a loan to Mr David Critchley in the amount of £54,026 (2022: £85,037).
Dividends paid to directors during the year amounted to £2,000 (2022: £2,000).
12. Reserves
Fair Value Reserve
£
As at 1 June 2022 699,705
Transfer to profit and loss (27,363 )
As at 31 May 2023 672,342
The Fair Value Reserve represents the cumulative fair value gains and losses in respect of investment properties and their associated deferred tax.
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