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REGISTERED NUMBER: 06311163 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2025

for

Jennings And Partner Ltd

Jennings And Partner Ltd (Registered number: 06311163)






Contents of the Financial Statements
for the Year Ended 30 June 2025




Page

Balance Sheet 1

Notes to the Financial Statements 2


Jennings And Partner Ltd (Registered number: 06311163)

Balance Sheet
30 June 2025

30.6.25 30.6.24
Notes £    £   
CURRENT ASSETS
Debtors 4 38,442 58,501
Cash at bank 61,181 25,058
99,623 83,559
CREDITORS
Amounts falling due within one year 5 58,923 70,598
NET CURRENT ASSETS 40,700 12,961
TOTAL ASSETS LESS CURRENT
LIABILITIES

40,700

12,961

CREDITORS
Amounts falling due after more than one
year

6

2,788

12,788
NET ASSETS 37,912 173

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 37,812 73
SHAREHOLDERS' FUNDS 37,912 173

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 August 2025 and were signed on its behalf by:




Dr G J Jennings - Director


Jennings And Partner Ltd (Registered number: 06311163)

Notes to the Financial Statements
for the Year Ended 30 June 2025

1. STATUTORY INFORMATION

Jennings And Partner Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 06311163

Registered office: C/o Echo Tax, SPACES Manchester
Peter House
Oxford Street
Manchester
M1 5AN

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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.25 30.6.24
£    £   
Trade debtors 32,201 21,760
Directors' current accounts - 30,420
Prepayments and accrued income 6,241 6,321
38,442 58,501

Jennings And Partner Ltd (Registered number: 06311163)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2025

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.25 30.6.24
£    £   
Bank loans and overdrafts (see note 7) 10,000 10,000
Tax 45,460 57,403
Social security and other taxes 1,977 1,744
Wage control 248 371
Directors' current accounts 158 -
Accrued expenses 1,080 1,080
58,923 70,598

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.25 30.6.24
£    £   
Bank loans (see note 7) 2,788 12,788

7. LOANS

An analysis of the maturity of loans is given below:

30.6.25 30.6.24
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,000 10,000

Amounts falling due between one and two years:
Bank loans - 1-2 years 2,788 10,000

Amounts falling due between two and five years:
Bank loans - 2-5 years - 2,788

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.25 30.6.24
value: £    £   
60 Ordinary A £1 60 60
40 Ordinary B £1 40 40
100 100

Jennings And Partner Ltd (Registered number: 06311163)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2025

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2025 and 30 June 2024:

30.6.25 30.6.24
£    £   
Dr G J Jennings and Mrs S L Jennings
Balance outstanding at start of year 30,420 (650 )
Amounts advanced 88,125 226,673
Amounts repaid (118,703 ) (195,603 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (158 ) 30,420

10. ULTIMATE CONTROLLING PARTY

The controlling party is Dr G J Jennings.