J.C.Jenkins (Butchers) Limited 00552435 false 2023-04-06 2024-04-05 2024-04-05 The principal activity of the company is the management of a leasehold property. Digita Accounts Production Advanced 6.30.9574.0 true true 00552435 2023-04-06 2024-04-05 00552435 2024-04-05 00552435 core:RetainedEarningsAccumulatedLosses 2024-04-05 00552435 core:ShareCapital 2024-04-05 00552435 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-05 00552435 core:FurnitureFittingsToolsEquipment 2024-04-05 00552435 core:LandBuildings 2024-04-05 00552435 bus:SmallEntities 2023-04-06 2024-04-05 00552435 bus:AuditExemptWithAccountantsReport 2023-04-06 2024-04-05 00552435 bus:FilletedAccounts 2023-04-06 2024-04-05 00552435 bus:SmallCompaniesRegimeForAccounts 2023-04-06 2024-04-05 00552435 bus:RegisteredOffice 2023-04-06 2024-04-05 00552435 bus:CompanySecretaryDirector1 2023-04-06 2024-04-05 00552435 bus:Director2 2023-04-06 2024-04-05 00552435 bus:Director3 2023-04-06 2024-04-05 00552435 bus:PrivateLimitedCompanyLtd 2023-04-06 2024-04-05 00552435 core:FurnitureFittings 2023-04-06 2024-04-05 00552435 core:FurnitureFittingsToolsEquipment 2023-04-06 2024-04-05 00552435 core:LandBuildings 2023-04-06 2024-04-05 00552435 countries:England 2023-04-06 2024-04-05 00552435 2023-04-05 00552435 core:FurnitureFittingsToolsEquipment 2023-04-05 00552435 core:LandBuildings 2023-04-05 00552435 2022-04-06 2023-04-05 00552435 2023-04-05 00552435 core:RetainedEarningsAccumulatedLosses 2023-04-05 00552435 core:ShareCapital 2023-04-05 00552435 core:CurrentFinancialInstruments core:WithinOneYear 2023-04-05 00552435 core:FurnitureFittingsToolsEquipment 2023-04-05 00552435 core:LandBuildings 2023-04-05 iso4217:GBP xbrli:pure

Registration number: 00552435

J.C.Jenkins (Butchers) Limited

Annual Report and Unaudited Filleted Financial Statements

for the Year Ended 5 April 2024

 

J.C.Jenkins (Butchers) Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

J.C.Jenkins (Butchers) Limited

Company Information

Directors

Mrs HF Powdrill

Mr G Powdrill

Mrs V Merriman

Company secretary

Mrs HF Powdrill

Registered office

8 High Street
Heathfield
East Sussex
TN21 8LS

Accountants

Manningtons
8 High Street
Heathfield
East Sussex
TN21 8LS

 

J.C.Jenkins (Butchers) Limited

(Registration number: 00552435)
Balance Sheet as at 5 April 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

5,290

5,292

Current assets

 

Cash at bank and in hand

 

63,552

89,789

Creditors: Amounts falling due within one year

5

(26,943)

(29,270)

Net current assets

 

36,609

60,519

Net assets

 

41,899

65,811

Capital and reserves

 

Called up share capital

500

500

Retained earnings

41,399

65,311

Shareholders' funds

 

41,899

65,811

For the financial year ending 5 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 September 2024 and signed on its behalf by:
 

.........................................
Mrs HF Powdrill
Company secretary and director

 

J.C.Jenkins (Butchers) Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
8 High Street
Heathfield
East Sussex
TN21 8LS
England

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is the Pound Sterling (£).

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

J.C.Jenkins (Butchers) Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures & Fittings

25% Reducing Balance

Land & Buildings

No Depreciation

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2023 - 1).

 

J.C.Jenkins (Butchers) Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2024

4

Tangible assets

Land and buildings
£

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 6 April 2023

5,285

1,611

6,896

At 5 April 2024

5,285

1,611

6,896

Depreciation

At 6 April 2023

-

1,604

1,604

Charge for the year

-

2

2

At 5 April 2024

-

1,606

1,606

Carrying amount

At 5 April 2024

5,285

5

5,290

At 5 April 2023

5,285

7

5,292

Included within the net book value of land and buildings above is £5,285 (2023 - £5,285) in respect of long leasehold land and buildings.
 

5

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Taxation and social security

3,774

6,101

Accruals and deferred income

600

600

Director loan account

22,569

22,569

26,943

29,270