REGISTERED NUMBER: 05343302 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

B. JENKINSON & SONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Keith Simon Ellis

Elizabeth Ellis

SECRETARY:

Elizabeth Ellis

REGISTERED OFFICE:

5 Wellington Road East

Dewsbury

West Yorkshire

WF13 1HF

REGISTERED NUMBER:

05343302 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

First Floor, Unit 12

Pennine Business Park

Longbow Close, Bradley

Huddersfield

West Yorkshire

HD2 1GQ

FIXED ASSETS

Intangible assets

4

-

371

Tangible assets

5

820

1,093

820

1,464

CURRENT ASSETS

Stocks

315,990

361,794

Debtors

6

131,090

129,046

Cash at bank and in hand

430,755

422,734

877,835

913,574

CREDITORS

Amounts falling due within one year

7

196,849

256,289

NET CURRENT ASSETS

680,986

657,285

TOTAL ASSETS LESS CURRENT LIABILITIES

681,806

658,749

PROVISIONS FOR LIABILITIES

205

273

NET ASSETS

681,601

658,476

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Profit and loss account

680,601

657,476

681,601

658,476

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2025 and were signed on its behalf by:

Keith Simon Ellis - Director

Elizabeth Ellis - Director

1.	STATUTORY INFORMATION

B. Jenkinson & Sons 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Trade marks are being amortised evenly over their estimated useful life of ten years

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Income recognition

Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them

Leasing

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the leases

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Trade

marks

£

COST

At 1 January 2024

and 31 December 2024

3,726

AMORTISATION

At 1 January 2024

3,355

Amortisation for year

371

At 31 December 2024

3,726

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

371

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2024

and 31 December 2024

62,055

DEPRECIATION

At 1 January 2024

60,962

Charge for year

273

At 31 December 2024

61,235

NET BOOK VALUE

At 31 December 2024

820

At 31 December 2023

1,093

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

91,203

126,470

Other debtors

39,887

2,576

131,090

129,046

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

21,323

30,157

Taxation and social security

79,202

86,620

Other creditors

96,324

139,512

196,849

256,289

8.	LEASING AGREEMENTS

Minimum lease payments under operating leases fall due as follows:

2024

2023

£

£

Within one year

45,840

45,840

Between one and five years

106,960

152,800

In more than five years

--

--

198,640

244,480