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REGISTERED NUMBER: 01116889 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

B T JENKINS LIMITED

B T JENKINS LIMITED (REGISTERED NUMBER: 01116889)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


B T JENKINS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: C J Lomas





REGISTERED OFFICE: Boyce's Building
40-42 Regent Street
Clifton
Bristol
BS8 4HU





REGISTERED NUMBER: 01116889 (England and Wales)





AUDITORS: Lawes & Co.
Registered Auditor
Boyce's Building
Regent Street
Clifton
Bristol
BS8 4HU

B T JENKINS LIMITED (REGISTERED NUMBER: 01116889)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,750,230 1,947,250

CURRENT ASSETS
Stocks 31,305 220,677
Debtors 5 2,658,757 808,669
Cash at bank 1,797,143 2,740,967
4,487,205 3,770,313
CREDITORS
Amounts falling due within one year 6 849,579 1,202,629
NET CURRENT ASSETS 3,637,626 2,567,684
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,387,856

4,514,934

PROVISIONS FOR LIABILITIES 7 489,438 273,485
NET ASSETS 5,898,418 4,241,449

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 9 5,898,416 4,241,447
SHAREHOLDERS' FUNDS 5,898,418 4,241,449

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 24 June 2025 and were signed by:





C J Lomas - Director


B T JENKINS LIMITED (REGISTERED NUMBER: 01116889)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

B T Jenkins 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.

Preparation of consolidated financial statements
The company is a subsidiary and forms part of a group. These financial statements are included within the consolidated group accounts for CJL Holdings (SW) Limited. The registered office address for CJL Holdings (SW) Limited is Boyce's Building, 40-42 Regent Street, Clifton, Bristol, BS8 4HU.

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

Tangible assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on cost
Fixtures and fittings - 15% on cost
Motor vehicles - 20% on cost
Landfill sites - at varying rates on cost

Landfill sites are included with property, plant and equipment at cost less accumulated depreciation. Cost includes site acquisition and development expenses incurred by the company. The cost is depreciated in line with the usage of void space.

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.

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.


B T JENKINS LIMITED (REGISTERED NUMBER: 01116889)

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

2. ACCOUNTING POLICIES - continued
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 19 (2023 - 19 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Landfill
machinery fittings vehicles sites Totals
£    £    £    £    £   
COST
At 1 October 2023 3,460,656 36,637 381,272 300,888 4,179,453
Additions 1,144,041 2,840 321,800 81,472 1,550,153
Disposals (653,368 ) - (191,284 ) - (844,652 )
At 30 September 2024 3,951,329 39,477 511,788 382,360 4,884,954
DEPRECIATION
At 1 October 2023 1,951,923 23,154 257,126 - 2,232,203
Charge for year 489,955 3,251 70,391 - 563,597
Eliminated on disposal (487,840 ) - (173,236 ) - (661,076 )
At 30 September 2024 1,954,038 26,405 154,281 - 2,134,724
NET BOOK VALUE
At 30 September 2024 1,997,291 13,072 357,507 382,360 2,750,230
At 30 September 2023 1,508,733 13,483 124,146 300,888 1,947,250

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 1,593,770 286,726
Other debtors 1,064,987 521,943
2,658,757 808,669

B T JENKINS LIMITED (REGISTERED NUMBER: 01116889)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 388,150 279,314
Taxation and social security 135,249 195,534
Other creditors 326,180 727,781
849,579 1,202,629

7. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred tax
Accelerated capital allowances 489,438 273,485

Deferred
tax
£   
Balance at 1 October 2023 273,485
Accelerated capital allowances 215,953
Balance at 30 September 2024 489,438

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
2 Ordinary shares £1 2 2

9. RESERVES
Retained
earnings
£   

At 1 October 2023 4,241,447
Profit for the year 1,656,969
At 30 September 2024 5,898,416

10. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Paul Freeman BA FCCA FCA (Senior Statutory Auditor)
for and on behalf of Lawes & Co.

B T JENKINS LIMITED (REGISTERED NUMBER: 01116889)

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

11. CONTINGENT LIABILITIES

Subsequent to the balance sheet date but prior to the approval of these financial statements, the company submitted an application for a permit relating to a proposed tipping site. This application was initially rejected by the relevant authority. The company has lodged an appeal against this decision.

The directors believe the appeal has a strong chance of success and therefore no provision has been included in the financial statements.

12. OTHER FINANCIAL COMMITMENTS

The company has entered into a financial commitment to pay £20,000 per annum from 01/02/2022 on a rolling lease basis.

13. RELATED PARTY DISCLOSURES

The company made sales to and purchases from CJL Construction Limited during the period of £1,109,383 and £nil (2023: £566,111 and £nil) respectively. CJL Construction Limited is another subsidiary of CJL Holdings (SW) Limited, also under the control of C J Lomas (director). These transactions were made on an arms length basis. Included in other debtors is a balance of £80,547 (2023: £45,200) owed to the company by CJL Construction Limited and £198(2023:£198) owed to the company by CJL Holdings (SW) Limited.

14. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C J Lomas.