| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 |
| FOR |
| B T JENKINS LIMITED |
| REGISTERED NUMBER: |
| 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: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| AUDITORS: |
| 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 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 7 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 8 |
| Retained earnings | 9 |
| SHAREHOLDERS' FUNDS |
| The financial statements were approved by the director and authorised for issue on |
| 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 |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Landfill sites | - |
| 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 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Motor | Landfill |
| machinery | fittings | vehicles | sites | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 October 2023 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 30 September 2024 |
| DEPRECIATION |
| At 1 October 2023 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 30 September 2024 |
| NET BOOK VALUE |
| At 30 September 2024 |
| At 30 September 2023 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.9.24 | 30.9.23 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 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 |
| Taxation and social security |
| Other creditors |
| 7. | PROVISIONS FOR LIABILITIES |
| 30.9.24 | 30.9.23 |
| £ | £ |
| Deferred tax |
| Accelerated capital allowances |
| Deferred |
| tax |
| £ |
| Balance at 1 October 2023 |
| Accelerated capital allowances | 215,953 |
| Balance at 30 September 2024 |
| 8. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 30.9.24 | 30.9.23 |
| value: | £ | £ |
| Ordinary shares | £1 | 2 | 2 |
| 9. | RESERVES |
| Retained |
| earnings |
| £ |
| At 1 October 2023 |
| Profit for the year |
| At 30 September 2024 |
| 10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006 |
| The Report of the Auditors was unqualified. |
| for and on behalf of |
| 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 |