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REGISTERED NUMBER: 05343302 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

B. JENKINSON & SONS LIMITED

B. JENKINSON & SONS LIMITED (REGISTERED NUMBER: 05343302)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


B. JENKINSON & SONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Keith Simon Ellis
Elizabeth Ellis





SECRETARY: Elizabeth Ellis





REGISTERED OFFICE: 5 Wellington Road East
Dewsbury
West Yorkshire
WF13 1HF





REGISTERED NUMBER: 05343302 (England and Wales)





ACCOUNTANTS: Walter Dawson & Son
Chartered Accountants
First Floor, Unit 12
Pennine Business Park
Longbow Close, Bradley
Huddersfield
West Yorkshire
HD2 1GQ

B. JENKINSON & SONS LIMITED (REGISTERED NUMBER: 05343302)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 371 744
Tangible assets 5 1,093 1,457
1,464 2,201

CURRENT ASSETS
Stocks 361,794 447,831
Debtors 6 129,046 142,845
Cash at bank 422,734 303,045
913,574 893,721
CREDITORS
Amounts falling due within one year 7 256,289 232,058
NET CURRENT ASSETS 657,285 661,663
TOTAL ASSETS LESS CURRENT
LIABILITIES

658,749

663,864

PROVISIONS FOR LIABILITIES 273 277
NET ASSETS 658,476 663,587

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Profit and loss account 657,476 662,587
658,476 663,587

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

B. JENKINSON & SONS LIMITED (REGISTERED NUMBER: 05343302)

BALANCE SHEET - continued
31 DECEMBER 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 July 2024 and were signed on its behalf by:




Keith Simon Ellis - Director



Elizabeth Ellis - Director


B. JENKINSON & SONS LIMITED (REGISTERED NUMBER: 05343302)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

B. Jenkinson & Sons 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.

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.

Trade marks are being amortised evenly over their estimated useful life of ten years

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% 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 Profit and Loss Account, 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.

B. JENKINSON & SONS LIMITED (REGISTERED NUMBER: 05343302)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

2. ACCOUNTING POLICIES - continued

FOREIGN CURRENCIES
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

INCOME RECOGNITION
Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them

LEASING
Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the leases

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Trade
marks
£   
COST
At 1 January 2023
and 31 December 2023 3,726
AMORTISATION
At 1 January 2023 2,982
Amortisation for year 373
At 31 December 2023 3,355
NET BOOK VALUE
At 31 December 2023 371
At 31 December 2022 744

B. JENKINSON & SONS LIMITED (REGISTERED NUMBER: 05343302)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 January 2023
and 31 December 2023 62,055
DEPRECIATION
At 1 January 2023 60,598
Charge for year 364
At 31 December 2023 60,962
NET BOOK VALUE
At 31 December 2023 1,093
At 31 December 2022 1,457

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 126,470 140,784
Other debtors 2,576 2,061
129,046 142,845

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 30,157 22,319
Taxation and social security 86,620 73,750
Other creditors 139,512 135,989
256,289 232,058

8. LEASING AGREEMENTS

Minimum lease payments under operating leases fall due as follows:
2023 2022
£ £
Within one year45,840 45,840
Between one and five years152,800 183,360
In more than five years -- 15,280
198,640 244,480


B. JENKINSON & SONS LIMITED (REGISTERED NUMBER: 05343302)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

9. RELATED PARTY TRANSACTIONS

Mr K S Ellis has control over a majority of shares in the company and together with his involvement in its day-to-day management is deemed to be the controlling party for the purposes of Financial Reporting Standard No.102

Creditors falling due within one year includes the following director's loans:

Name 2023 2022
£ £
Mr K S Ellis 74,893 75,390
Mrs E Ellis 50,584 50,584
125,477 125,974

10. TRANSACTIONS WITH DIRECTORS

During the financial year ended 31st December 2023, the company paid £45,840 (2022:£45,840) to Mr. K.S.Ellis as rent for its business premises.These are owned personally by Mr.Ellis.