IRIS Accounts Production v24.2.0.383 06311163 Board of Directors 1.7.23 30.6.24 30.6.24 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 650 92512 226673 69726 195603 162888 30420 650 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh063111632023-06-30063111632024-06-30063111632023-07-012024-06-30063111632022-06-30063111632022-07-012023-06-30063111632023-06-3006311163ns15:EnglandWales2023-07-012024-06-3006311163ns14:PoundSterling2023-07-012024-06-3006311163ns10:Director12023-07-012024-06-3006311163ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3006311163ns10:SmallEntities2023-07-012024-06-3006311163ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3006311163ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3006311163ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3006311163ns10:FullAccounts2023-07-012024-06-3006311163ns10:OrdinaryShareClass12023-07-012024-06-3006311163ns10:OrdinaryShareClass22023-07-012024-06-300631116342ns10:Director22023-06-300631116342ns10:Director22022-06-300631116342ns10:Director22023-07-012024-06-300631116342ns10:Director22022-07-012023-06-300631116342ns10:Director22024-06-300631116342ns10:Director22023-06-3006311163ns5:CurrentFinancialInstruments2024-06-3006311163ns5:CurrentFinancialInstruments2023-06-3006311163ns5:Non-currentFinancialInstruments2024-06-3006311163ns5:Non-currentFinancialInstruments2023-06-3006311163ns5:ShareCapital2024-06-3006311163ns5:ShareCapital2023-06-3006311163ns5:RetainedEarningsAccumulatedLosses2024-06-3006311163ns5:RetainedEarningsAccumulatedLosses2023-06-3006311163ns10:RegisteredOffice2023-07-012024-06-3006311163ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-06-3006311163ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-06-3006311163ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2024-06-3006311163ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2023-06-3006311163ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-06-3006311163ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-06-3006311163ns10:OrdinaryShareClass12024-06-3006311163ns10:OrdinaryShareClass22024-06-3006311163ns10:Director22023-07-012024-06-30063111631ns10:Director12023-06-30063111631ns10:Director12022-06-30063111631ns10:Director12023-07-012024-06-30063111631ns10:Director12022-07-012023-06-30063111631ns10:Director12024-06-30063111631ns10:Director12023-06-30
REGISTERED NUMBER: 06311163 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

Jennings And Partner Ltd

Jennings And Partner Ltd (Registered number: 06311163)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


Jennings And Partner Ltd (Registered number: 06311163)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £   
CURRENT ASSETS
Debtors 4 58,501 35,703
Cash at bank 25,058 109,962
83,559 145,665
CREDITORS
Amounts falling due within one year 5 70,598 42,446
NET CURRENT ASSETS 12,961 103,219
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,961

103,219

CREDITORS
Amounts falling due after more than
one year

6

12,788

22,788
NET ASSETS 173 80,431

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 73 80,331
SHAREHOLDERS' FUNDS 173 80,431

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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 And Partner Ltd (Registered number: 06311163)

Balance Sheet - continued
30 June 2024


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 16 September 2024 and were signed on its behalf by:





Dr G J Jennings - Director


Jennings And Partner Ltd (Registered number: 06311163)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Jennings And Partner Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 06311163

Registered office: C/o Echo Tax, SPACES Manchester
Peter House
Oxford Street
Manchester
M1 5AN

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

Jennings And Partner Ltd (Registered number: 06311163)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 21,760 7,699
Other debtors - 21,668
Directors' current accounts 30,420 -
Prepayments and accrued income 6,321 6,336
58,501 35,703

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts (see note 7)
10,000

10,000
Tax 57,403 31,222
Social security and other taxes 1,744 574
Wage control 371 -
Directors' current accounts - 650
Accrued expenses 1,080 -
70,598 42,446

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans (see note 7) 12,788 22,788

7. LOANS

An analysis of the maturity of loans is given below:

30.6.24 30.6.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,000 10,000

Amounts falling due between one and two years:
Bank loans - 1-2 years 10,000 10,000

Amounts falling due between two and five years:
Bank loans - 2-5 years 2,788 12,788

Jennings And Partner Ltd (Registered number: 06311163)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
60 Ordinary A £1 60 60
40 Ordinary B £1 40 40
100 100

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2024 and 30 June 2023:

30.6.24 30.6.23
£    £   
Dr G J Jennings and Mrs S L Jennings
Balance outstanding at start of year (650 ) 92,512
Amounts advanced 226,673 69,726
Amounts repaid (195,603 ) (162,888 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 30,420 (650 )

10. ULTIMATE CONTROLLING PARTY

The controlling party is Dr G J Jennings.