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REGISTERED NUMBER: SC247860 (Scotland)









JOHN JENKINS & SON (SCOTLAND) LTD.

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2024






JOHN JENKINS & SON (SCOTLAND) LTD. (REGISTERED NUMBER: SC247860)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024




Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


JOHN JENKINS & SON (SCOTLAND) LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2024







DIRECTORS: J Jenkins
S E Jenkins
G Jenkins





REGISTERED OFFICE: Unit 7
Redding Industrial Estate
Redding
Falkirk
FK2 9TT





REGISTERED NUMBER: SC247860 (Scotland)





ACCOUNTANTS: russell + russell
Chartered Certified Accountants
4 Royal Crescent
Glasgow
G3 7SL

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
JOHN JENKINS & SON (SCOTLAND) LTD.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of John Jenkins & Son (Scotland) Ltd. for the year ended 30th April 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of John Jenkins & Son (Scotland) Ltd., as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of John Jenkins & Son (Scotland) Ltd. and state those matters that we have agreed to state to the Board of Directors of John Jenkins & Son (Scotland) Ltd., as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that John Jenkins & Son (Scotland) Ltd. has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of John Jenkins & Son (Scotland) Ltd.. You consider that John Jenkins & Son (Scotland) Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of John Jenkins & Son (Scotland) Ltd.. 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 statutory financial statements.






russell + russell
Chartered Certified Accountants
4 Royal Crescent
Glasgow
G3 7SL


30th January 2025

JOHN JENKINS & SON (SCOTLAND) LTD. (REGISTERED NUMBER: SC247860)

BALANCE SHEET
30TH APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,987 -
Tangible assets 5 266,196 237,481
270,183 237,481

CURRENT ASSETS
Stocks 332,275 293,619
Debtors 6 910,029 974,989
Cash at bank and in hand 738,414 605,413
1,980,718 1,874,021
CREDITORS
Amounts falling due within one year 7 538,703 506,019
NET CURRENT ASSETS 1,442,015 1,368,002
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,712,198

1,605,483

CREDITORS
Amounts falling due after more than one
year

8

(13,030

)

(23,274

)

PROVISIONS FOR LIABILITIES (60,005 ) (40,063 )
NET ASSETS 1,639,163 1,542,146

CAPITAL AND RESERVES
Called up share capital 10 3 3
Retained earnings 1,639,160 1,542,143
SHAREHOLDERS' FUNDS 1,639,163 1,542,146

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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.

JOHN JENKINS & SON (SCOTLAND) LTD. (REGISTERED NUMBER: SC247860)

BALANCE SHEET - continued
30TH APRIL 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30th January 2025 and were signed on its behalf by:





J Jenkins - Director


JOHN JENKINS & SON (SCOTLAND) LTD. (REGISTERED NUMBER: SC247860)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024

1. STATUTORY INFORMATION

John Jenkins & Son (Scotland) Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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


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
The turnover shown in the profit and loss account represents the sales value of work done during the year, exclusive of Value Added Tax.

Goodwill
Goodwill arising on the acquisition of businesses, representing any excess of the fair value of the consideration given over the fair value of the identifiable assets and liabilities acquired, is capitalised and written off on a straight line basis over its useful economic life of 5 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant & Machinery - 18% Reducing Balance
Office Equipment - 18% Reducing Balance
Fixtures & Fittings - 18% Reducing Balance
Motor Vehicles - 18% Reducing Balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.


JOHN JENKINS & SON (SCOTLAND) LTD. (REGISTERED NUMBER: SC247860)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 year was 29 (2023 - 29 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 4,600
At 30th April 2024 4,600
AMORTISATION
Amortisation for year 613
At 30th April 2024 613
NET BOOK VALUE
At 30th April 2024 3,987

JOHN JENKINS & SON (SCOTLAND) LTD. (REGISTERED NUMBER: SC247860)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st May 2023 252,598 17,911 191,583 34,792 496,884
Additions - 1,670 96,680 3,612 101,962
Disposals - - (22,250 ) - (22,250 )
At 30th April 2024 252,598 19,581 266,013 38,404 576,596
DEPRECIATION
At 1st May 2023 140,611 6,524 95,445 16,823 259,403
Charge for year 20,158 2,273 26,592 3,309 52,332
Eliminated on disposal - - (1,335 ) - (1,335 )
At 30th April 2024 160,769 8,797 120,702 20,132 310,400
NET BOOK VALUE
At 30th April 2024 91,829 10,784 145,311 18,272 266,196
At 30th April 2023 111,987 11,387 96,138 17,969 237,481

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1st May 2023 102,050
Transfer to ownership (102,050 )
At 30th April 2024 -
DEPRECIATION
At 1st May 2023 55,911
Charge for year 8,305
Transfer to ownership (64,216 )
At 30th April 2024 -
NET BOOK VALUE
At 30th April 2024 -
At 30th April 2023 46,139

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 601,869 602,210
Other debtors 308,160 372,779
910,029 974,989

JOHN JENKINS & SON (SCOTLAND) LTD. (REGISTERED NUMBER: SC247860)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts (see note 9) 10,184 9,932
Hire purchase contracts - 2,359
Trade creditors 247,832 242,998
Taxation and social security 135,035 130,265
Other creditors 145,652 120,465
538,703 506,019

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans (see note 9) 13,030 23,274

9. LOANS

An analysis of the maturity of loans is given below:

30.4.24 30.4.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,184 9,932

Amounts falling due between two and five years:
Bank loans - 2-5 years 13,030 23,274

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid


Number Class: Nominal 30.04.24 30.04.23
Value: £    £

50 A Ordinary 0.01 0.50 0.50
150 B Ordinary 0.01 1.50 1.50
50 C Ordinary 0.01 0.50 0.50
50 D Ordinary 0.01 0.50 0.50

3 3

11. ULTIMATE CONTROLLING PARTY

The company was under the control of J Jenkins and S E Jenkins throughout the current year.