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JENNINGS COMPUTER ENGINEERING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023






JENNINGS COMPUTER ENGINEERING LIMITED (REGISTERED NUMBER: 01745385)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JENNINGS COMPUTER ENGINEERING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: P E Jennings
D M Jennings





REGISTERED OFFICE: Highfield Business Centre
47 Highfield Road
Idle
BRADFORD
West Yorkshire
BD10 8QH





REGISTERED NUMBER: 01745385 (England and Wales)





ACCOUNTANTS: Wilkinson and Partners
Chartered Accountants
Fairfax House
6a Mill Field Road
Cottingley Business Park
Bradford
West Yorkshire
BD16 1PY

JENNINGS COMPUTER ENGINEERING LIMITED (REGISTERED NUMBER: 01745385)

BALANCE SHEET
30 SEPTEMBER 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 43,951 43,947

CURRENT ASSETS
Stocks 8,190 9,270
Debtors 5 24,239 25,964
Cash at bank and in hand 495,421 334,889
527,850 370,123
CREDITORS
Amounts falling due within one year 6 231,644 166,322
NET CURRENT ASSETS 296,206 203,801
TOTAL ASSETS LESS CURRENT LIABILITIES 340,157 247,748

PROVISIONS FOR LIABILITIES 7 2,669 1,035
NET ASSETS 337,488 246,713

CAPITAL AND RESERVES
Called up share capital 8 4,000 4,000
Retained earnings 333,488 242,713
SHAREHOLDERS' FUNDS 337,488 246,713

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 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.

JENNINGS COMPUTER ENGINEERING LIMITED (REGISTERED NUMBER: 01745385)

BALANCE SHEET - continued
30 SEPTEMBER 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 March 2024 and were signed on its behalf by:





P E Jennings - Director


JENNINGS COMPUTER ENGINEERING LIMITED (REGISTERED NUMBER: 01745385)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. STATUTORY INFORMATION

Jennings Computer Engineering 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.

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

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Moo Fixed Assets - 20% on reducing balance
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Highfield plant and fixtures - 20% on reducing balance

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 Statement of Income and Retained Earnings, 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.

JENNINGS COMPUTER ENGINEERING LIMITED (REGISTERED NUMBER: 01745385)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2022 - 33 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Moo Fixed Plant and and
Assets machinery fittings
£    £    £   
COST
At 1 October 2022 26,550 32,875 6,048
Additions - - -
Disposals - - -
At 30 September 2023 26,550 32,875 6,048
DEPRECIATION
At 1 October 2022 23,401 32,813 6,041
Charge for year 630 12 1
Eliminated on disposal - - -
At 30 September 2023 24,031 32,825 6,042
NET BOOK VALUE
At 30 September 2023 2,519 50 6
At 30 September 2022 3,149 62 7

Highfield
Motor plant and
vehicles fixtures Totals
£    £    £   
COST
At 1 October 2022 68,528 331,574 465,575
Additions 14,996 - 14,996
Disposals (29,746 ) - (29,746 )
At 30 September 2023 53,778 331,574 450,825
DEPRECIATION
At 1 October 2022 56,257 303,116 421,628
Charge for year 6,203 5,692 12,538
Eliminated on disposal (27,292 ) - (27,292 )
At 30 September 2023 35,168 308,808 406,874
NET BOOK VALUE
At 30 September 2023 18,610 22,766 43,951
At 30 September 2022 12,271 28,458 43,947

JENNINGS COMPUTER ENGINEERING LIMITED (REGISTERED NUMBER: 01745385)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


4. TANGIBLE FIXED ASSETS - continued

The Directors consider the market value of the freehold property to be higher than the historic cost in the balance sheet and therefore no depreciation has been charged in the year.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 21,791 24,185
Prepayments 2,448 1,779
24,239 25,964

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade creditors 39,451 23,978
Tax 34,406 39,946
Social security and other taxes 3,078 3,311
VAT 32,347 54,461
Advance Payments Contracts 20,967 15,271
Credit card account 8,219 8,069
Directors' current accounts 88,211 16,556
Accrued expenses 4,965 4,730
231,644 166,322

Loans from directors are interest free and repayable on demand.

7. PROVISIONS FOR LIABILITIES
30.9.23 30.9.22
£    £   
Deferred tax 2,669 1,035

Deferred
tax
£   
Balance at 1 October 2022 1,035
Accelerated capital allowances 1,634
Balance at 30 September 2023 2,669

JENNINGS COMPUTER ENGINEERING LIMITED (REGISTERED NUMBER: 01745385)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
2,800 Ordinary £1 2,800 2,800
1,200 A Ordinary £1 1,200 1,200
4,000 4,000

9. ULTIMATE CONTROLLING PARTY

The directors have ultimate control of the company due to holding all the shares in issue.

10. OTHER INFORMATION

The freehold property from which the company trades under the trading style of The Highfield Hotel is owned by the directors of the company in a personal capacity. No rent is charged by the directors in respect of the use of the building or associated grounds however all expenditure in connection with the repair of the premisses of The Highfield Hotel has been borne by Jennings Computer Engineering Limited as the economic benefits and rewards of the trade will be received by them for the foreseeable future.