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REGISTERED NUMBER: 09424261 (England and Wales)















Unaudited Financial Statements

for the Period 1 April 2023 to 31 December 2023

for

A B R Jenkinson Limited

A B R Jenkinson Limited (Registered number: 09424261)






Contents of the Financial Statements
for the Period 1 April 2023 to 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


A B R Jenkinson Limited

Company Information
for the Period 1 April 2023 to 31 December 2023







DIRECTOR: Mr A B R Jenkinson





REGISTERED OFFICE: Unit 1, Highfield Court
Highfield Road
Oakley
Bedford
MK43 7TA





REGISTERED NUMBER: 09424261 (England and Wales)





ACCOUNTANTS: Underwood Green
Pinnacle House
1 Pinnacle Way
Derby
Derbyshire
DE24 8ZS

A B R Jenkinson Limited (Registered number: 09424261)

Balance Sheet
31 December 2023

2023 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 31,162 35,369

CURRENT ASSETS
Debtors 5 411,550 367,464
Cash at bank 137,101 210,945
548,651 578,409
CREDITORS
Amounts falling due within one year 6 34,408 150,190
NET CURRENT ASSETS 514,243 428,219
TOTAL ASSETS LESS CURRENT
LIABILITIES

545,405

463,588

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 545,305 463,488
SHAREHOLDERS' FUNDS 545,405 463,588

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 6 August 2024 and were signed by:





Mr A B R Jenkinson - Director


A B R Jenkinson Limited (Registered number: 09424261)

Notes to the Financial Statements
for the Period 1 April 2023 to 31 December 2023

1. STATUTORY INFORMATION

A B R Jenkinson 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 represents the company's share of profits of the partnership, Robinson & Hall LLP.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business from 2017, is being amortised evenly over its estimated useful life of ten years.

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.

Taxation
Taxation for the period 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 period 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 1 ) .

A B R Jenkinson Limited (Registered number: 09424261)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 31 December 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 December 2023 56,091
AMORTISATION
At 1 April 2023 20,722
Charge for period 4,207
At 31 December 2023 24,929
NET BOOK VALUE
At 31 December 2023 31,162
At 31 March 2023 35,369

Goodwill arose on the purchase of the company's share in Robinson & Hall LLP.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Due from Robinson & Hall LLP 246,859 367,464
Directors' current accounts 164,691 -
411,550 367,464

Other than as stated under directors' current accounts above, none of the above amounts related to amounts due from the director or shareholder of the company either directly or indirectly.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Tax 24,070 139,782
Social security and other taxes - 7
Directors' current accounts - 8,685
Accruals and deferred income 10,338 1,716
34,408 150,190

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2023
value: £    £   
1 Ordinary £1 100 100

A B R Jenkinson Limited (Registered number: 09424261)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 31 December 2023

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the periods ended 31 December 2023 and 31 March 2023:

2023 2023
£    £   
Mr A B R Jenkinson
Balance outstanding at start of period (8,685 ) 75,594
Amounts advanced 175,517 103,597
Amounts repaid (2,141 ) (187,876 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 164,691 (8,685 )

Interest was charged on the director's advances at HM Revenue & Customs official rate being 2% per annum to 5 April 2023 and 2.25% thereafter.

The directors advances were cleared within nine months of the period end.