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REGISTERED NUMBER: 06194161 (England and Wales)















DENNIS JEX & SON LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






DENNIS JEX & SON LIMITED (REGISTERED NUMBER: 06194161)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 9

DENNIS JEX & SON LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: Mr B M Jex





REGISTERED OFFICE: Endeavour House 7 Enterprise Way
Pinchbeck
Spalding
Lincolnshire
PE11 3YR





REGISTERED NUMBER: 06194161 (England and Wales)





ACCOUNTANTS: Candour Accounts Limited
Endeavour House
7 Enterprise Way
Pinchbeck
Spalding
Lincolnshire
PE11 3YR

DENNIS JEX & SON LIMITED (REGISTERED NUMBER: 06194161)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,500 2,250
Tangible assets 5 17,886 13,647
19,386 15,897

CURRENT ASSETS
Stocks 6 15,000 15,000
Debtors 7 54,936 29,785
Cash at bank 4,206 21,954
74,142 66,739
CREDITORS
Amounts falling due within one year 8 39,574 20,922
NET CURRENT ASSETS 34,568 45,817
TOTAL ASSETS LESS CURRENT
LIABILITIES

53,954

61,714

PROVISIONS FOR LIABILITIES 9 4,472 3,517
NET ASSETS 49,482 58,197

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 11 49,382 58,097
SHAREHOLDERS' FUNDS 49,482 58,197

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

DENNIS JEX & SON LIMITED (REGISTERED NUMBER: 06194161)

BALANCE SHEET - continued
31 MARCH 2025


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 4 August 2025 and were signed by:





Mr B M Jex - Director


DENNIS JEX & SON LIMITED (REGISTERED NUMBER: 06194161)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Dennis Jex & 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 2007, is being amortised evenly over its estimated useful life of twenty years.

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

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.


DENNIS JEX & SON LIMITED (REGISTERED NUMBER: 06194161)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

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.

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 4 (2024 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 15,000
AMORTISATION
At 1 April 2024 12,750
Amortisation for year 750
At 31 March 2025 13,500
NET BOOK VALUE
At 31 March 2025 1,500
At 31 March 2024 2,250

DENNIS JEX & SON LIMITED (REGISTERED NUMBER: 06194161)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 April 2024 23,247 3,271 23,450 49,968
Additions - - 11,695 11,695
Disposals - - (7,995 ) (7,995 )
At 31 March 2025 23,247 3,271 27,150 53,668
DEPRECIATION
At 1 April 2024 20,687 2,938 12,696 36,321
Charge for year 640 83 5,239 5,962
Eliminated on disposal - - (6,501 ) (6,501 )
At 31 March 2025 21,327 3,021 11,434 35,782
NET BOOK VALUE
At 31 March 2025 1,920 250 15,716 17,886
At 31 March 2024 2,560 333 10,754 13,647

6. STOCKS
2025 2024
£    £   
Stocks 5,000 15,000
Work-in-progress 10,000 -
15,000 15,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 54,202 29,167
Prepayments 734 618
54,936 29,785

DENNIS JEX & SON LIMITED (REGISTERED NUMBER: 06194161)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 21,280 862
Tax 2,476 6,372
Social security and other taxes 1,880 1,700
VAT 10,532 9,162
Other creditors 152 60
Directors' current accounts 1,099 858
Accruals 2,155 1,908
39,574 20,922

Hire purchase is secured on the fixed asset purchased under the agreement.

9. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 4,472 3,517

Deferred
tax
£   
Balance at 1 April 2024 3,517
Provided during year 955
Balance at 31 March 2025 4,472

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary A £1.00 100 100

11. RESERVES
Retained
earnings
£   

At 1 April 2024 58,097
Profit for the year 12,285
Dividends (21,000 )
At 31 March 2025 49,382

DENNIS JEX & SON LIMITED (REGISTERED NUMBER: 06194161)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

12. ULTIMATE CONTROLLING PARTY

Mr B Jex was the sole director and shareholder of the company during the financial year.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
DENNIS JEX & SON LIMITED

The following reproduces the text of the report prepared for the director 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 Director 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 Dennis Jex & Son Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Dennis Jex & Son Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Dennis Jex & Son Limited and state those matters that we have agreed to state to the director of Dennis Jex & Son Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dennis Jex & Son Limited and its director for our work or for this report.

It is your duty to ensure that Dennis Jex & Son Limited 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 Dennis Jex & Son Limited. You consider that Dennis Jex & Son Limited 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 Dennis Jex & Son Limited. 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.






Candour Accounts Limited
Endeavour House
7 Enterprise Way
Pinchbeck
Spalding
Lincolnshire
PE11 3YR


Date: .............................................