Jenkinsons Caterers (Stafford) Limited

	Page
Strategic Report	1—2
Directors' Report	3
Independent Auditor's Report	4—7
Profit and Loss Account	8
Statement of Comprehensive Income	9
Balance Sheet	10
Statement of Changes in Equity	11
Notes to the Financial Statements	12—19

The directors present their strategic report for the year ended 31 March 2025.

Principal Activity

The company's principal activity continues to be that of catering and bar services to wedding and corporate venue hire businesses.

Review of the Business

Development, performance and financial position:

We aim to present a balanced and comprehensive review of the development and performance of our business during the period and its position at the year end. Our review is consistent with the size and non-complex nature of our business and is written in the context of the risks and uncertainties we face.

The business has been trading since 1873. On the 30th March 1953 Jenkinsons Caterers (Stafford) Limited formed as a private limited company and grew the segments it traded in to include that of the current activities of event and venue catering, whilst also owning properties from which it derived rental income. The company changed its name to Jenkinsons Holdings (Stafford) Limited on 18th November 2004. On the 21st October 1993 the catering operation transitioned to a new company to form the group as it is known today. Jenkinsons Caterers (Stafford) Limited has now been trading for 72 years as a successful event and venue caterer.

The company has a strong workforce both operationally and administratively and ensures the catering equipment and IT infrastructure utilised provides a superb catering and bar experience for its customers.

The company reported a profit of £425,810 (2024: £680,733). The result is consistent with that in the previous year following the recovery from the restrictions imposed on the hospitality industry from March 2020 to 2021 because of the declaration of the Covid-19 pandemic by the World Health Organisation.

The balance sheet as of the 31st March 2025 shows net assets of £230,712 (2024: £804,902). During the year, the parent company acquired 24,083 of its own shares through funds generated by the operations of the subsidiary. This has an impact on the net assets of the group at the end of the financial year. Healthy future event numbers will see the funds from the buy back recover over the next three years.

Principal Risks and Uncertainties

The hospitality sector in which the company operates continues to be a growing sector with new venues presenting both growth opportunities and competition challenges. The company constantly reviews and evolves its services to ensure the best possible service to its customers.

The company operates on solid cash reserves with minimal borrowing requirements.

The main risks associated with the company’s financial assets and liabilities are:

Liquidity, Credit and Cashflow Risk

The company manages its cash reserves to ensure that there is surplus cash over and above amounts received from customers in advance of their wedding date at a level to maintain the required working capital of its day to day operations plus returns to shareholders and other investment requirements as determined by the directors. The company has minimal liquidity, credit and cashflow risk.

Food Safety and Workplace Safety

The company has a potential risk of providing food that may cause allergic reaction or illness to its customers and asks employees to work in environments that may potentially cause injury. To mitigate these risks the company:

invests heavily in a hospitality management solution system on an ongoing basis
ensures that it complies with all relevant Food Safety regulations
develops, reviews and updates food safety policies and manuals regularly
inducts and trains team members in procedures
employs an external consultant to test, monitor and report on its food preparation, food storage and food transport policies to ensure compliance with relevant regulations
employs an external consultant to write deliver and train on, risk assessments and safe working practices for team members
maintains an appropriate level of public and employers’ liability insurance cover

Future Developments

The company’s bookings are now at a consistent level following the recovery from Covid-19. There is no indication that the level of bookings will decrease in future years. As the company’s major clients invest in new venues the company will also continue to invest in catering and bar equipment in these venues with the intention of increasing the number of events catered for each year. This policy of controlled growth gives a positive outlook for the company.

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Jenkinsons Caterers (Stafford) Limited

Strategic Report (continued)

For The Year Ended 31 March 2025

Employee Engagement Statement

The company actively encourages all employees to take part in the running, development and growth of the business. The company structure ensures that communication channels are set for management to obtain and utilise feedback for decision-making.

The company recognises exceptional performance and behaviour as nominated by fellow team members or customers on a regular basis.

The company invites employees to an online six-monthly update whereby it communicates the financial and operational performance of the business together with any past, present and future developments. The company actively encourages feedback from employees from these meetings.

The company welcomes its social and statutory obligations to employ disabled persons and adopts a policy of providing the same employment opportunities to disabled persons as others wherever possible. The company also adopts the same policy for employees who have become disabled by providing relevant training, career development and promotion opportunities during their employment with the company.

Key Performance Indicaters

	2025	2024
Turnover	13,574,213	12,914,332
Gross Profit Margin	26.98%	26.03%
Current Ratio	1.07	1.16
Quick Ratio	1.04	1.13
Net Assets	230,712	804,902

The company reviews its anticipated and actual turnover by closely monitoring the number of events, number of guests attending an event and net spend per cover. This measure helps to determine resource requirements of the business on an ongoing basis.

The current and quick ratios identify the working capital requirements of the business essential to maintain working capital. The company maintains a healthy working capital position.

The net asset position is monitored to ensure the stability of the company is in a healthy position and the directors are committed to maintaining a stable balance sheet.

On behalf of the board

Mr N F Chaplin

Director

27 August 2025

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Jenkinsons Caterers (Stafford) Limited

Company No. 02864589

Directors' Report For The Year Ended 31 March 2025

Directors' Report

The directors present their report and the financial statements for the year ended 31 March 2025.

Directors

The directors who held office during the year were as follows:

Mr J Brammeld

Mr N F Chaplin

Matters covered in the Strategic Report

Disclosures required under s416(4) of the Companies Act 2006 are commented upon in the Strategic Report as the directors consider them to be of strategic importance to the business.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of Disclosure of Information to Auditors

In the case of each director in office at the date the Directors' Report is approved:

so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Independent Auditors

The auditors, Deans, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.

On behalf of the board

Mr N F Chaplin

Director

27 August 2025

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Independent Auditor's Report

to the Members of

Jenkinsons Caterers (Stafford) Limited

Independent Auditor's Report

Opinion

We have audited the financial statements of Jenkinsons Caterers (Stafford) Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion the financial statements:

give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit/(loss) for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

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Independent Auditor's Report (continued)

to the Members of

Jenkinsons Caterers (Stafford) Limited

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records or returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of Directors

As explained more fully in the Directors' Responsibilities Statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

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Independent Auditor's Report (continued)

to the Members of

Jenkinsons Caterers (Stafford) Limited

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

• the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

• we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the company's operating sector;

• we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation, data protection, anti-bribery, employment, environmental and health and safety legislation;

• we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and

• identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

• making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud;

• considering the internal controls in place to mitigate risk of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

• performed analytical procedures to identify any unusual balances, variances or unexpected relationships;

• assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias;

• investigated the rationale behind significant or unusual transactions; and

• specifically tested the controls around banking payments.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

• agreeing financial statement disclosures to underlying supporting documentation;

• reading the minutes of meetings of those charged with governance;

• enquiring of management as to actual and potential litigation claims;

• reviewing correspondence with HMRC and other relevant regulators.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use Of Our Report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

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Independent Auditor's Report (continued)

to the Members of

Jenkinsons Caterers (Stafford) Limited

Jeremy Hodgkiss (Senior Statutory Auditor)

for and on behalf of Deans , Statutory Auditor

29 August 2025

Deans

Gibson House

Hurricane Court

Hurricane Close

Stafford

ST16 1GZ

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Jenkinsons Caterers (Stafford) Limited

Profit and Loss Account

For The Year Ended 31 March 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER	3	13,574,213	12,914,333
Cost of sales		(9,911,204 )	(9,553,256 )

GROSS PROFIT		3,663,009	3,361,077

Administrative expenses		(3,106,328 )	(2,557,422 )
Other operating income		-	750

OPERATING PROFIT	4	556,681	804,405
Other interest receivable and similar income		70,780	47,393
Interest payable and similar charges	9	(96,092 )	(90,227 )

PROFIT BEFORE TAXATION		531,369	761,571
Tax on Profit	10	(105,559 )	(80,838 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		425,810	680,733

The notes on pages 12 to 19 form part of these financial statements.

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Jenkinsons Caterers (Stafford) Limited

Statement of Comprehensive Income

For The Year Ended 31 March 2025

Statement of Comprehensive Income

	2025	2024
	£	£
PROFIT FOR THE FINANCIAL YEAR	425,810	680,733
OTHER COMPREHENSIVE INCOME FOR THE YEAR	-	-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR	425,810	680,733

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Jenkinsons Caterers (Stafford) Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 02864589

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	11		25,998		31,775
Tangible Assets	12		47,630		80,241

			73,628		112,016
CURRENT ASSETS
Stocks	13	137,151		129,068
Debtors	14	1,520,180		766,389
Cash at bank and in hand		3,341,329		4,248,774

		4,998,660		5,144,231
Creditors: Amounts Falling Due Within One Year	15	(4,680,530 )		(4,424,798 )

NET CURRENT ASSETS (LIABILITIES)			318,130		719,433

TOTAL ASSETS LESS CURRENT LIABILITIES			391,758		831,449

Creditors: Amounts Falling Due After More Than One Year	16		(149,906 )		(7,423 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(11,140 )		(19,124 )

NET ASSETS			230,712		804,902

CAPITAL AND RESERVES
Called up share capital	19		2		2
Profit and Loss Account			230,710		804,900

SHAREHOLDERS' FUNDS			230,712		804,902

On behalf of the board

Mr N F Chaplin

Director

27 August 2025

The notes on pages 12 to 19 form part of these financial statements.

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Jenkinsons Caterers (Stafford) Limited

Statement of Changes in Equity

For The Year Ended 31 March 2025

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 April 2023	2	924,167	924,169
Profit for the year and total comprehensive income	-	680,733	680,733

Dividends paid	-	(800,000)	(800,000)

As at 31 March 2024 and 1 April 2024	2	804,900	804,902


Profit for the year and total comprehensive income	-	425,810	425,810

Dividends paid	-	(1,000,000)	(1,000,000)

As at 31 March 2025	2	230,710	230,712

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Jenkinsons Caterers (Stafford) Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Jenkinsons Caterers (Stafford) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02864589 . The registered office is St Albans Road, Astonfields, Stafford, Staffordshire, ST16 3DR.

2. Accounting Policies

2.1. Basis of Preparation of 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Financial Reporting Standard 102 - Reduced Disclosure Exemptions

The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

the requirements of Section 7 Statement of Cash Flows and Section 3 Financial Statement Presentation paragraph 3.17 (d);
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from catering is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the date the service is provided.

Interest receivable

Interest income is recognised using the effective interest method and dividend income is recognised as the company's right to receive payment is established.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Bingley Hall Improvements. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Motor Vehicles

25% on cost

2.6. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital

element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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Jenkinsons Caterers (Stafford) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Stocks and Work in Progress

Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

2.8. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.9. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.10. Employee Benefits

When employees have rendered service to the company, short term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

2.11. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at

transaction price. Any losses arising from impairment are recognised in the profit and loss account in other

administrative expenses

3. Turnover

The turnover and profit before taxation are attributable to the one principal activity of the company.

All income originates from the UK.

	2025	2024
	£	£
Provision of catering services	13,574,213	12,914,333

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Jenkinsons Caterers (Stafford) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Operating Profit

The operating profit is stated after charging:

	2025	2024
	£	£
Depreciation of tangible fixed assets	32,611	32,611
Amortisation of intangible fixed assets	5,777	5,777

5. Auditor's Remuneration

Remuneration received by the company's auditors and their associates during the year was as follows:

	2025	2024
	£	£
Audit Services
Audit of the company's financial statements	19,058	23,900

6. Staff Costs

Staff costs, including directors' remuneration, were as follows:

	2025	2024
	£	£
Wages and salaries	5,339,053	4,942,136
Social security costs	379,540	345,559
Other pension costs	252,900	93,302

	5,971,493	5,380,997

7. Average Number of Employees

Average number of employees, including directors, during the year was as follows:

	2025	2024
Directors	2	2
Administration	32	27
Direct	224	233

	258	262

8. Directors' remuneration

	2025	2024
	£	£
Emoluments	197,393	197,409
Company contributions to money purchase pension schemes	98,240	21,000

	295,633	218,409

The number of directors to whom retirement benefits were accruing was as follows:

	2025		2024
Money purchase pension schemes	2		2

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Jenkinsons Caterers (Stafford) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Interest Payable and Similar Charges

	2025	2024
	£	£
Bank loans and overdrafts	3,884	6,801
Finance charges payable under finance leases and hire purchase contracts	1,817	2,446
Other finance charges	90,391	80,980

	96,092	90,227

10. Tax on Profit

	Tax Rate		2025	2024
The tax charge on the profit for the year was as follows:
	2025	2024	£	£
Current tax
UK Corporation Tax	25.0%	25.0%	113,543	75,811
Prior period adjustment			-	12,973

			113,543	88,784
Deferred Tax
Origination and reversal of timing differences			(7,984 )	(7,946 )


Total tax charge for the period			105,559	80,838


The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:
			2025	2024
			£	£
Profit before tax			531,369	761,571

Tax on profit at 25% (UK standard rate)			132,842	190,393
Goodwill/depreciation not allowed for tax			9,597	7,947
Expenses not deductible for tax purposes			19,310	(17,070 )
Capital allowances			(169 )	-
Short term timing differences			(7,984 )	(7,946 )
Prior period adjustment			-	12,973
Group relief			(48,037 )	(105,459 )

Total tax charge for the period			105,559	80,838

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Jenkinsons Caterers (Stafford) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

11. Intangible Assets

	Other
	£
Cost
As at 1 April 2024	57,772

As at 31 March 2025	57,772

Amortisation
As at 1 April 2024	25,997
Provided during the period	5,777

As at 31 March 2025	31,774

Net Book Value
As at 31 March 2025	25,998

As at 1 April 2024	31,775

12. Tangible Assets

	Motor Vehicles
	£
Cost
As at 1 April 2024	163,054

As at 31 March 2025	163,054

Depreciation
As at 1 April 2024	82,813
Provided during the period	32,611

As at 31 March 2025	115,424

Net Book Value
As at 31 March 2025	47,630

As at 1 April 2024	80,241

13. Stocks

	2025	2024
	£	£
Stock	137,151	129,068

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Jenkinsons Caterers (Stafford) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

14. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,004,351	620,051
Prepayments and accrued income	110,766	128,946
Other debtors	46,811	107
Corporation tax recoverable assets	6,447	6,447
Directors' loan accounts	7,238	10,838
Amounts owed by group undertakings	344,567	-

	1,520,180	766,389

15. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	45,697	19,290
Trade creditors	416,306	476,261
Corporation tax	113,543	88,784
Other taxes and social security	91,631	87,776
VAT	451,553	461,821
Accruals and deferred income	3,561,800	3,257,034
Amounts owed to group undertakings	-	33,832

	4,680,530	4,424,798

16. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	149,906	7,423

17. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	45,697	19,290
Later than one year and not later than five years	149,906	7,423

	195,603	26,713

	195,603	26,713

Hire purchase contracts are secured against the assets they relate to. There are no other secured creditors.

Lease included in the above liabilites have varying terms of repayment and interest rates as follows:

Lease 1 - Repayable over 36 months to September 2025. The interest rate on the lease is 4.17%.

Lease 2 - Repayable over 60 months to February 2029. The interest rate on the lease is 8.41%.

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Jenkinsons Caterers (Stafford) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

18. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2024	19,124	19,124
Origination and reversal of timing differences	(7,984 )	(7,984 )

Balance at 31 March 2025	11,140	11,140

19. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
2 Ordinary Shares of £ 1.00 each	2	2

All classes of shares have full voting rights, dividends as decided upon for that class by the directors from time to time, equal rights to capital distributions and no redemption rights.

20. Capital Commitments

	2025	2024
	£	£
At the end of the period	-	49,927

At the end of the period, the company had capital commitments contracted for but not provided in these financial statements.

21. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	21,589	17,720
Later than one year and not later than five years	71,312	68,000
Later than five years	-	4,250

	92,901	89,970

22. Pension Commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

During the year the charge to the profit and loss account in respect of defined contribution schemes was £252,900 (2024: £93,302).

At the balance sheet date contributions of £18,534 (2024: £18,184) were due to the fund and are included in creditors.

23. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Nigel Chaplin	10,838	-	3,600	-	7,238

The above loan is unsecured, interest free and repayable on demand.

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Jenkinsons Caterers (Stafford) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

24. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	1,000,000	800,000

25. Controlling Parties

The immediate and ultimate parent undertaking is Jenkinsons Holdings (Stafford) Limited (incorporated in England & Wales). Its registered office is St Albans Road, Astonfields, Stafford, Staffordshire, ST16 3DR .

Copies of the group accounts may be obtained from the company's registered office.

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