Acorah Software Products - Accounts Production 15.0.500 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 5755563 Mr E V Jenner Mrs F J Jenner Mr G T Lingard Mrs J M Lingard Mr E V Jenner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 5755563 2023-03-31 5755563 2024-03-31 5755563 2023-04-01 2024-03-31 5755563 frs-core:CurrentFinancialInstruments 2024-03-31 5755563 frs-core:Non-currentFinancialInstruments 2024-03-31 5755563 frs-core:ShareCapital 2024-03-31 5755563 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 5755563 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 5755563 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 5755563 frs-bus:SmallEntities 2023-04-01 2024-03-31 5755563 frs-bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 5755563 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 5755563 frs-bus:Director1 2023-04-01 2024-03-31 5755563 frs-bus:Director2 2023-04-01 2024-03-31 5755563 frs-bus:Director3 2023-04-01 2024-03-31 5755563 frs-bus:Director4 2023-04-01 2024-03-31 5755563 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 5755563 frs-countries:EnglandWales 2023-04-01 2024-03-31 5755563 2022-03-31 5755563 2023-03-31 5755563 2022-04-01 2023-03-31 5755563 frs-core:CurrentFinancialInstruments 2023-03-31 5755563 frs-core:Non-currentFinancialInstruments 2023-03-31 5755563 frs-core:ShareCapital 2023-03-31 5755563 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 5755563
Jenard Properties Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—6
Page 1
Company Information
Directors Mr E V Jenner
Mrs F J Jenner
Mr G T Lingard
Mrs J M Lingard
Secretary Mr E V Jenner
Company Number 5755563
Registered Office Carrig Lodge, 54 Tower Road
North, Heswall
Wirral
Merseyside
CH60 6RS
Accountants ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
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Page 2
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Jenard Properties Limited For The Year Ended 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Jenard Properties Limited For The Year Ended 31 March 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Jenard Properties Limited , as a body, in accordance with the terms of our engagement letter dated 12 January 2024. Our work has been undertaken solely to prepare for your approval the accounts of Jenard Properties Limited and state those matters that we have agreed to state to the directors of Jenard Properties Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jenard Properties Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Jenard Properties Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Jenard Properties Limited . You consider that Jenard Properties Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Jenard Properties Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
2 August 2024
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
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Page 3
Balance Sheet
Registered number: 5755563
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 4 1,311,576 1,363,800
Cash at bank and in hand 177,755 631,607
1,489,331 1,995,407
Creditors: Amounts Falling Due Within One Year 5 (2,849 ) (22,485 )
NET CURRENT ASSETS (LIABILITIES) 1,486,482 1,972,922
TOTAL ASSETS LESS CURRENT LIABILITIES 1,486,482 1,972,922
Creditors: Amounts Falling Due After More Than One Year 6 (753,570 ) (1,153,570 )
NET ASSETS 732,912 819,352
CAPITAL AND RESERVES
Called up share capital 7 40 40
Profit and Loss Account 732,872 819,312
SHAREHOLDERS' FUNDS 732,912 819,352
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For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 E V Jenner
Director
2 August 2024
The notes on pages 5 to 6 form part of these financial statements.
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Page 5
Notes to the Financial Statements
1. General Information
Jenard Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 5755563 . The registered office is Carrig Lodge, 54 Tower Road, North, Heswall, Wirral, Merseyside, CH60 6RS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Debtors
2024 2023
£ £
Due within one year
Other debtors 1,290,646 1,359,596
Corporation tax recoverable assets 20,131 -
VAT 779 3,859
Other taxes and social security - 325
Directors' loan accounts 20 20
1,311,576 1,363,800
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax - 20,172
Accruals and deferred income 2,849 2,313
2,849 22,485
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6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 753,570 1,153,570
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 40 40
8. Directors Advances, Credits and Guarantees
The balance owed by the directors at the year end date was £20 (2023: £20). 
This loan is unsecured and interest free. 
9. Related Party Transactions
The following related party transactions were undertaken during the year:
Jenard Ystalyfera Limited, a company related by common control; payments made on its behalf of £5,050 (2023: £8,654), invoices received £74,000 (2023: £80,000). The balance owed to Jenard Properties Limited at the balance sheet date was £38,261 (2023: £107,211).
GT Lingard Holdings Pty Limited, a 50% shareholder of the company, have a loan owed to them by the company. Additional loan amounts received during the year total £nil (2023: £29,000) and repayments made of £400,000 (2023: £nil). The balance outstanding from Jenard Properties Limited at 31st March 2024 was £753,570 (2024: £1,153.570).
An associated company has a loan from Jenard Properties Limited. The balance outstanding to Jenard Properties Limited at 31st March 2024 was £1,252,384. (2023: £1,252,384).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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