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REGISTERED NUMBER: 05838100 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 June 2024

for

C Jenkin & Son Limited

C Jenkin & Son Limited (Registered number: 05838100)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


C Jenkin & Son Limited

Company Information
for the Year Ended 30 June 2024







DIRECTOR: C T Jenkin





SECRETARY:





REGISTERED OFFICE: Myrtle House
High Street
HENFIELD
West Sussex
BN5 9DA





REGISTERED NUMBER: 05838100 (England and Wales)





ACCOUNTANTS: Michael Finn & Co
Myrtle House
High Street
HENFIELD
West Sussex
BN5 9DA

C Jenkin & Son Limited (Registered number: 05838100)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 67,641 70,083
67,641 70,083

CURRENT ASSETS
Stocks 821,368 912,631
Debtors 6 208,894 76,221
Cash at bank and in hand 31,655 79,158
1,061,917 1,068,010
CREDITORS
Amounts falling due within one year 7 152,937 106,145
NET CURRENT ASSETS 908,980 961,865
TOTAL ASSETS LESS CURRENT
LIABILITIES

976,621

1,031,948

CREDITORS
Amounts falling due after more than one
year

8

364,213

366,219
NET ASSETS 612,408 665,729

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 612,308 665,629
SHAREHOLDERS' FUNDS 612,408 665,729

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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 March 2025 and were signed by:





C T Jenkin - Director


C Jenkin & Son Limited (Registered number: 05838100)

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

1. STATUTORY INFORMATION

C Jenkin & Son 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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
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.

C Jenkin & Son Limited (Registered number: 05838100)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 60,000
AMORTISATION
At 1 July 2023
and 30 June 2024 60,000
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 July 2023 21,401 185,363 1,151
Additions - 12,971 -
At 30 June 2024 21,401 198,334 1,151
DEPRECIATION
At 1 July 2023 - 157,489 1,151
Charge for year - 10,211 -
At 30 June 2024 - 167,700 1,151
NET BOOK VALUE
At 30 June 2024 21,401 30,634 -
At 30 June 2023 21,401 27,874 -

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 July 2023 60,413 1,107 269,435
Additions - - 12,971
At 30 June 2024 60,413 1,107 282,406
DEPRECIATION
At 1 July 2023 39,605 1,107 199,352
Charge for year 5,202 - 15,413
At 30 June 2024 44,807 1,107 214,765
NET BOOK VALUE
At 30 June 2024 15,606 - 67,641
At 30 June 2023 20,808 - 70,083

C Jenkin & Son Limited (Registered number: 05838100)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 188,967 58,114
Other debtors 3,951 3,823
VAT - 2,792
Prepayments and accrued income 4,200 -
Prepayments 11,776 11,492
208,894 76,221

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 61,776 34,110
Tax (116 ) 6,884
Social security and other taxes 6,538 8,480
Pension Fund 814 338
VAT 15,471 -
Other creditors 25,854 19,753
Shareholder loan due 1 year 35,000 25,000
Accruals and deferred income - 480
Accrued expenses 7,600 11,100
152,937 106,145

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.24 30.6.23
£    £   
Shareholder loan over 1 year 364,213 366,219