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Jenner Homes Limited
Unaudited Financial Statements
For The Year Ended 30 April 2023
Ian Roper & Company Ltd
Chartered Accountants
37 Fore Street
Sidmouth
Devon
EX10 8AQ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03187505
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,626 7,686
Investments 5 485 485
12,111 8,171
CURRENT ASSETS
Stocks 6 429,911 -
Debtors 7 1,162,531 1,562,288
Cash at bank and in hand 50,844 104,337
1,643,286 1,666,625
Creditors: Amounts Falling Due Within One Year 8 (455,345 ) (391,930 )
NET CURRENT ASSETS (LIABILITIES) 1,187,941 1,274,695
TOTAL ASSETS LESS CURRENT LIABILITIES 1,200,052 1,282,866
Creditors: Amounts Falling Due After More Than One Year 9 (20,833 ) -
PROVISIONS FOR LIABILITIES
Provisions For Charges 10 (180,000 ) (180,000 )
NET ASSETS 999,219 1,102,866
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 999,119 1,102,766
SHAREHOLDERS' FUNDS 999,219 1,102,866
Page 1
Page 2
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 N P Jenner
Director
30th July 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jenner Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03187505 . The registered office is c/o Ian Roper & Co, 37 Fore Street, Sidmouth, Devon, EX10 8AQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. 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 25%
Motor Vehicles 25%
Computer Equipment 33%
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
2Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2022 7,685 - 765 8,450
Additions - 7,815 - 7,815
As at 30 April 2023 7,685 7,815 765 16,265
Depreciation
As at 1 May 2022 - - 764 764
Provided during the period 1,921 1,954 - 3,875
As at 30 April 2023 1,921 1,954 764 4,639
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 April 2023 5,764 5,861 1 11,626
As at 1 May 2022 7,685 - 1 7,686
5. Investments
Listed
£
Cost
As at 1 May 2022 485
As at 30 April 2023 485
Provision
As at 1 May 2022 -
As at 30 April 2023 -
Net Book Value
As at 30 April 2023 485
As at 1 May 2022 485
6. Stocks
2023 2022
£ £
Work in progress 429,911 -
7. Debtors
2023 2022
£ £
Due within one year
Reservation Fees and S106 Monies 24,116 24,116
PAYE Recoverable 3,094 3,094
Corporation tax recoverable assets 56,773 56,773
VAT 13,017 -
Director's loan account 682,066 682,890
Amounts owed by associates 383,465 795,415
1,162,531 1,562,288
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 25,258 -
Bank loans and overdrafts 10,972 -
Other loans 1,384 -
Corporation tax 72,443 72,443
Other taxes and social security 10,745 1,476
VAT - 1,467
Elvestone Mngt Fees Taken 1,193 1,194
Deposits Taken 500 500
CRRBS Loan 310,850 310,850
M Jenner Loan 14,000 -
Accruals and deferred income 8,000 4,000
455,345 391,930
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 20,833 -
20,833 -
10. Provisions for Liabilities
Other Provisions Total
£ £
As at 1 May 2022 180,000 180,000
Balance at 30 April 2023 180,000 180,000
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5
Page 6
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2022 Amounts advanced Amounts repaid Amounts written off As at 30 April 2023
£ £ £ £ £
Mr N P Jenner 682,890 85,965 (13,788 ) - 755,067
The above loan is unsecured, interest free and repayable on demand.
13. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 73,000 -
73,000 -
14. Ultimate Controlling Party
The company's ultimate controlling party is Mr NP Jenner by virtue of their ownership of 100% of the issued share capital in the company.
Page 6