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Registered Number: 01786494
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 July 2023

for

J JENKINS LTD

Directors Mr J Jenkins
Mrs D S Jenkins
Registered Number 01786494
Registered Office 8 Minses Close
Elburton
Plymouth
DEVON
PL9 8DR
Accountants H M Williams Chartered Certified Accountants
5 Sandy Court
Ashleigh Way
Plymouth
PL7 5JX
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 31 July 2023
Principal activities
The principal activity of the company in the year under review was that of civil construction contracting and asphalt/tar spraying contracting.
Directors
The directors who have held office during the whole of the year were as follows:
Mr J Jenkins
Mrs D S Jenkins
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
Mrs D S Jenkins
Director

Date approved: 10 April 2024
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 15,416    20,555 
15,416    20,555 
Current assets      
Stocks 4 500    500 
Debtors 5 30,399    82,143 
Cash at bank and in hand 221,900    227,235 
252,799    309,878 
Creditors: amount falling due within one year 6 (31,641)   (49,707)
Net current assets 221,158    260,171 
 
Total assets less current liabilities 236,574    280,726 
Provisions for liabilities 7 (2,929)   (3,905)
Net assets 233,645    276,821 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 233,545    276,721 
Shareholder's funds 233,645    276,821 
 


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 10 April 2024 and were signed on its behalf by:


-------------------------------
Mrs D S Jenkins
Director
3
General Information
J Jenkins Ltd is a private company, limited by shares, registered in England and Wales, registration number 01786494, registration address 8 Minses Close, Elburton, Plymouth, DEVON, PL9 8DR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 taxation
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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 3 years Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. The contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2.

Average number of employees

Average number of employees during the year was 5 (2022 : 6).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 August 2022 120,024    35,684    1,018    156,726 
Additions      
Disposals      
At 31 July 2023 120,024    35,684    1,018    156,726 
Depreciation
At 01 August 2022 105,664    29,489    1,018    136,171 
Charge for year 3,590    1,549      5,139 
On disposals      
At 31 July 2023 109,254    31,038    1,018    141,310 
Net book values
Closing balance as at 31 July 2023 10,770    4,646      15,416 
Opening balance as at 01 August 2022 14,360    6,195      20,555 


4.

Stocks

2023
£
  2022
£
Stocks 500    500 
500    500 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 30,142    78,602 
Other Debtors 257    3,541 
30,399    82,143 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 614    2,128 
Taxation and Social Security 10,552    27,183 
Other Creditors 20,475    20,396 
31,641    49,707 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 2,929    3,905 
2,929    3,905 

8.

Ultimate Controlling Party

The company is ultimately controlled by its directors.
4