2024-01-012024-12-312024-12-31false06652392JENSON8 LIMITED2025-05-1470229falseiso4217:GBPxbrli:pure066523922023-12-31066523922024-12-31066523922024-01-012024-12-31066523922022-10-31066523922023-12-31066523922022-11-012023-12-3106652392bus:SmallEntities2024-01-012024-12-3106652392bus:AuditExempt-NoAccountantsReport2024-01-012024-12-3106652392bus:FullAccounts2024-01-012024-12-3106652392bus:PrivateLimitedCompanyLtd2024-01-012024-12-3106652392core:WithinOneYear2024-12-3106652392core:AfterOneYear2024-12-3106652392core:WithinOneYear2023-12-3106652392core:AfterOneYear2023-12-3106652392core:ShareCapital2024-12-3106652392core:SharePremium2024-12-3106652392core:RevaluationReserve2024-12-3106652392core:OtherReservesSubtotal2024-12-3106652392core:RetainedEarningsAccumulatedLosses2024-12-3106652392core:ShareCapital2023-12-3106652392core:SharePremium2023-12-3106652392core:RevaluationReserve2023-12-3106652392core:OtherReservesSubtotal2023-12-3106652392core:RetainedEarningsAccumulatedLosses2023-12-3106652392core:LandBuildings2024-12-3106652392core:PlantMachinery2024-12-3106652392core:Vehicles2024-12-3106652392core:FurnitureFittings2024-12-3106652392core:OfficeEquipment2024-12-3106652392core:NetGoodwill2024-12-3106652392core:IntangibleAssetsOtherThanGoodwill2024-12-3106652392core:ListedExchangeTraded2024-12-3106652392core:UnlistedNon-exchangeTraded2024-12-3106652392core:LandBuildings2023-12-3106652392core:PlantMachinery2023-12-3106652392core:Vehicles2023-12-3106652392core:FurnitureFittings2023-12-3106652392core:OfficeEquipment2023-12-3106652392core:NetGoodwill2023-12-3106652392core:IntangibleAssetsOtherThanGoodwill2023-12-3106652392core:ListedExchangeTraded2023-12-3106652392core:UnlistedNon-exchangeTraded2023-12-3106652392core:LandBuildings2024-01-012024-12-3106652392core:PlantMachinery2024-01-012024-12-3106652392core:Vehicles2024-01-012024-12-3106652392core:FurnitureFittings2024-01-012024-12-3106652392core:OfficeEquipment2024-01-012024-12-3106652392core:NetGoodwill2024-01-012024-12-3106652392core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3106652392core:ListedExchangeTraded2024-01-012024-12-3106652392core:UnlistedNon-exchangeTraded2024-01-012024-12-3106652392core:MoreThanFiveYears2024-01-012024-12-3106652392core:Non-currentFinancialInstruments2024-12-3106652392core:Non-currentFinancialInstruments2023-12-3106652392dpl:CostSales2024-01-012024-12-3106652392dpl:DistributionCosts2024-01-012024-12-3106652392core:LandBuildings2024-01-012024-12-3106652392core:PlantMachinery2024-01-012024-12-3106652392core:Vehicles2024-01-012024-12-3106652392core:FurnitureFittings2024-01-012024-12-3106652392core:OfficeEquipment2024-01-012024-12-3106652392dpl:AdministrativeExpenses2024-01-012024-12-3106652392core:NetGoodwill2024-01-012024-12-3106652392core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3106652392dpl:GroupUndertakings2024-01-012024-12-3106652392dpl:ParticipatingInterests2024-01-012024-12-3106652392dpl:GroupUndertakingscore:ListedExchangeTraded2024-01-012024-12-3106652392core:ListedExchangeTraded2024-01-012024-12-3106652392dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-01-012024-12-3106652392core:UnlistedNon-exchangeTraded2024-01-012024-12-3106652392dpl:CostSales2022-11-012023-12-3106652392dpl:DistributionCosts2022-11-012023-12-3106652392core:LandBuildings2022-11-012023-12-3106652392core:PlantMachinery2022-11-012023-12-3106652392core:Vehicles2022-11-012023-12-3106652392core:FurnitureFittings2022-11-012023-12-3106652392core:OfficeEquipment2022-11-012023-12-3106652392dpl:AdministrativeExpenses2022-11-012023-12-3106652392core:NetGoodwill2022-11-012023-12-3106652392core:IntangibleAssetsOtherThanGoodwill2022-11-012023-12-3106652392dpl:GroupUndertakings2022-11-012023-12-3106652392dpl:ParticipatingInterests2022-11-012023-12-3106652392dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-12-3106652392core:ListedExchangeTraded2022-11-012023-12-3106652392dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-12-3106652392core:UnlistedNon-exchangeTraded2022-11-012023-12-3106652392core:NetGoodwill2024-12-3106652392core:IntangibleAssetsOtherThanGoodwill2024-12-3106652392core:LandBuildings2024-12-3106652392core:PlantMachinery2024-12-3106652392core:Vehicles2024-12-3106652392core:FurnitureFittings2024-12-3106652392core:OfficeEquipment2024-12-3106652392core:AfterOneYear2024-12-3106652392core:WithinOneYear2024-12-3106652392core:ListedExchangeTraded2024-12-3106652392core:UnlistedNon-exchangeTraded2024-12-3106652392core:ShareCapital2024-12-3106652392core:SharePremium2024-12-3106652392core:RevaluationReserve2024-12-3106652392core:OtherReservesSubtotal2024-12-3106652392core:RetainedEarningsAccumulatedLosses2024-12-3106652392core:NetGoodwill2023-12-3106652392core:IntangibleAssetsOtherThanGoodwill2023-12-3106652392core:LandBuildings2023-12-3106652392core:PlantMachinery2023-12-3106652392core:Vehicles2023-12-3106652392core:FurnitureFittings2023-12-3106652392core:OfficeEquipment2023-12-3106652392core:AfterOneYear2023-12-3106652392core:WithinOneYear2023-12-3106652392core:ListedExchangeTraded2023-12-3106652392core:UnlistedNon-exchangeTraded2023-12-3106652392core:ShareCapital2023-12-3106652392core:SharePremium2023-12-3106652392core:RevaluationReserve2023-12-3106652392core:OtherReservesSubtotal2023-12-3106652392core:RetainedEarningsAccumulatedLosses2023-12-3106652392core:NetGoodwill2022-10-3106652392core:IntangibleAssetsOtherThanGoodwill2022-10-3106652392core:LandBuildings2022-10-3106652392core:PlantMachinery2022-10-3106652392core:Vehicles2022-10-3106652392core:FurnitureFittings2022-10-3106652392core:OfficeEquipment2022-10-3106652392core:AfterOneYear2022-10-3106652392core:WithinOneYear2022-10-3106652392core:ListedExchangeTraded2022-10-3106652392core:UnlistedNon-exchangeTraded2022-10-3106652392core:ShareCapital2022-10-3106652392core:SharePremium2022-10-3106652392core:RevaluationReserve2022-10-3106652392core:OtherReservesSubtotal2022-10-3106652392core:RetainedEarningsAccumulatedLosses2022-10-3106652392core:AfterOneYear2024-01-012024-12-3106652392core:WithinOneYear2024-01-012024-12-3106652392core:Non-currentFinancialInstrumentscore:CostValuation2024-01-012024-12-3106652392core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-012024-12-3106652392core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-012024-12-3106652392core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-012024-12-3106652392core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-012024-12-3106652392core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-012024-12-3106652392core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3106652392core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3106652392core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3106652392core:Non-currentFinancialInstrumentscore:CostValuation2024-12-3106652392core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-12-3106652392core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-12-3106652392core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-12-3106652392core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-12-3106652392core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-12-3106652392core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-12-3106652392core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-12-3106652392core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-12-3106652392core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3106652392core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3106652392core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3106652392core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3106652392core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3106652392core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3106652392core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3106652392core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3106652392core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3106652392bus:Director12024-01-012024-12-3106652392bus:Director22024-01-012024-12-3106652392core:FurnitureFittingsToolsEquipment2023-12-3106652392core:FurnitureFittingsToolsEquipment2024-01-012024-12-3106652392core:FurnitureFittingsToolsEquipment2024-12-31

JENSON8 LIMITED

Registered Number
06652392
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

JENSON8 LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

DAVIDSON, Jennifer
JACKSON, Hazel Ann

Registered Address

12a Marlborough Place
Brighton
BN1 1WN

Registered Number

06652392 (England and Wales)
JENSON8 LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets48,00016,000
Tangible assets51,145,1451,248,942
1,153,1451,264,942
Current assets
Debtors6633,444734,286
Current asset investments7107,000107,000
Cash at bank and on hand663,138642,169
1,403,5821,483,455
Creditors amounts falling due within one year8(182,430)(201,776)
Net current assets (liabilities)1,221,1521,281,679
Total assets less current liabilities2,374,2972,546,621
Provisions for liabilities9(283,001)(305,076)
Net assets2,091,2962,241,545
Capital and reserves
Called up share capital100100
Share premium999,901999,901
Other reserves1,000,0001,000,000
Profit and loss account91,295241,544
Shareholders' funds2,091,2962,241,545
The financial statements were approved and authorised for issue by the Board of Directors on 14 May 2025, and are signed on its behalf by:
DAVIDSON, Jennifer
Director
Registered Company No. 06652392
JENSON8 LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings15-
Office Equipment-3
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year22
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Intangible assets

Other

Total

££
Cost or valuation
At 01 January 2451,44051,440
At 31 December 2451,44051,440
Amortisation and impairment
At 01 January 2435,44035,440
Charge for year8,0008,000
At 31 December 2443,44043,440
Net book value
At 31 December 248,0008,000
At 31 December 2316,00016,000
5.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 January 242,731,39921,31084,6392,837,348
Additions277,282-1,977279,259
At 31 December 243,008,68121,31086,6163,116,607
Depreciation and impairment
At 01 January 241,496,87510,79780,7341,588,406
Charge for year377,9521,5753,529383,056
At 31 December 241,874,82712,37284,2631,971,462
Net book value
At 31 December 241,133,8548,9382,3531,145,145
At 31 December 231,234,52410,5133,9051,248,942
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables553,071663,144
Other debtors19,31310,082
Prepayments and accrued income61,06061,060
Total633,444734,286
7.Current asset investments
Included in Current Asset Investments is a loan to a China Company £107,000 (2023: £107,000)
8.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables17,184108,034
Bank borrowings and overdrafts49,98049,980
Taxation and social security66,87615,376
Other creditors46,11026,137
Accrued liabilities and deferred income2,2802,249
Total182,430201,776
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)283,001305,076
Total283,001305,076