REGISTERED NUMBER: 09424261 (England and Wales)

A B R JENKINSON LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr A B R Jenkinson

REGISTERED OFFICE:

Unit 1, Highfield Court

Highfield Road

Oakley

Bedford

MK43 7TA

REGISTERED NUMBER:

09424261 (England and Wales)

ACCOUNTANTS:

Duncan and Toplis Limited

Pinnacle House

1 Pinnacle Way,

Derby

Derbyshire

DE24 8ZS

FIXED ASSETS

Intangible assets

4

38,558

31,162

Tangible assets

5

52,947

-

91,505

31,162

CURRENT ASSETS

Debtors

6

473,794

411,550

Cash at bank

64,187

137,101

537,981

548,651

CREDITORS

Amounts falling due within one year

7

70,553

34,408

NET CURRENT ASSETS

467,428

514,243

TOTAL ASSETS LESS CURRENT LIABILITIES

558,933

545,405

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

558,833

545,305

SHAREHOLDERS' FUNDS

558,933

545,405

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 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.

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 director and authorised for issue on 19 September 2025 and were signed by:

Mr A B R Jenkinson - Director

1.	STATUTORY INFORMATION

A B R Jenkinson 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business from 2017, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets

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

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.

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 1 (2023 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

56,091

Additions

14,450

At 31 December 2024

70,541

AMORTISATION

At 1 January 2024

24,929

Charge for year

7,054

At 31 December 2024

31,983

NET BOOK VALUE

At 31 December 2024

38,558

At 31 December 2023

31,162

Goodwill arose on the purchase of the company's share in Robinson & Hall LLP.

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

55,249

At 31 December 2024

55,249

DEPRECIATION

Charge for year

2,302

At 31 December 2024

2,302

NET BOOK VALUE

At 31 December 2024

52,947

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Due from Robinson & Hall LLP

307,184

246,859

Directors' current accounts

165,899

164,691

Prepayments and accrued income

711

-

473,794

411,550

Other than as stated under directors' current accounts above, none of the above amounts related to amounts due from the director or shareholder of the company either directly or indirectly.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Tax

60,167

24,070

Accruals and deferred income

10,386

10,338

70,553

34,408

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

1

Ordinary

£1

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 December 2024 and the period ended 31 December 2023:

2024

2023

£

£

Mr A B R Jenkinson

Balance outstanding at start of year

164,691

(8,685

)

Amounts advanced

184,447

175,517

Amounts repaid

(183,239

)

(2,141

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

165,899

164,691

Interest was charged on the director's advances at HM Revenue & Customs official rate being 2.25% per annum.

The directors advances were cleared within nine months of the period end.