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Registration number: 07254691

Jen Walters Consultancy Limited
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 May 2025

Jen Walters Consultancy Limited

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 7

Jen Walters Consultancy Limited

Company Information

Directors | Mrs Shelagh Jane Walters Mr Peter Francis Walters

Registered office | Unit 1 Barons Court Graceways Whitehills Business Park Blackpool Lancashire FY4 5GP

Accountants | Rawcliffe & Co Limited Chartered AccountantsUnit 1 Barons Court Graceways Whitehills Business Park Blackpool Lancashire FY4 5GP

Jen Walters Consultancy Limited

(Registration number: 07254691)
Abridged Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 624 | 831
Other financial assets | 5 | 50,000 | 50,000
|  | 50,624 | 50,831
Current assets |  |  |
Cash at bank and in hand |  | 26,272 | 60,000
Creditors: Amounts falling due within one year |  | (24,269) | (35,223)
Net current assets |  | 2,003 | 24,777
Total assets less current liabilities |  | 52,627 | 75,608
Provisions for liabilities |  | (4,911) | (4,913)
Accruals and deferred income |  | (486) | (468)
Net assets |  | 47,230 | 70,227
Capital and reserves |  |  |
Called up share capital | 6 | 100 | 100
Revaluation reserve |  | 14,264 | 14,264
Retained earnings |  | 32,866 | 55,863
Shareholders' funds |  | 47,230 | 70,227

Jen Walters Consultancy Limited

(Registration number: 07254691)
Abridged Balance Sheet as at 31 May 2025

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 September 2025 and signed on its behalf by:

......................................... Mrs Shelagh Jane Walters Director

Jen Walters Consultancy Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Unit 1 Barons Court
Graceways
Whitehills Business Park
Blackpool
Lancashire
FY4 5GP
United Kingdom

The principal place of business is:
Maitland
13 Westbourne Avenue
Wrea Green
Preston
Lancashire
PR4 2PL

These financial statements were authorised for issue by the Board on 22 September 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's presentational currency is Sterling. All amounts have been rounded to the nearest whole pound.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Jen Walters Consultancy Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2025

Deferred corporation tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred corporation tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures, fittings & equipment | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Jen Walters Consultancy Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 June 2024 | 10,553 | 10,553
At 31 May 2025 | 10,553 | 10,553
Depreciation
At 1 June 2024 | 9,722 | 9,722
Charge for the year | 207 | 207
At 31 May 2025 | 9,929 | 9,929
Carrying amount
At 31 May 2025 | 624 | 624
At 31 May 2024 | 831 | 831

Jen Walters Consultancy Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2025

5 | Other financial assets (current and non-current)

| Financial assets at fair value through profit and loss £ | Total £
Non-current financial assets
Cost or valuation
At 1 June 2024 | 50,000 | 50,000
At 31 May 2025 | 50,000 | 50,000
Impairment
Carrying amount
At 31 May 2025 | 50,000 | 50,000

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100