Company registration number 00793499 (England and Wales)
E.W. JENKINS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
28 FEBRUARY 2025
PAGES FOR FILING WITH REGISTRAR
30-31 St. James Place
Mangotsfield
Bristol
United Kingdom
BS16 9JB
E.W. JENKINS LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
E.W. JENKINS LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mr R Jefferies
Mr C Jenkins
Secretary
Mrs P Jenkins
Company number
00793499
Registered office
Wholesale Fruit Market
Albert Crescent
St Philip's Marsh
Bristol
United Kingdom
BS 2 0YH
Accountants
TC Group
30-31 St. James Place
Mangotsfield
Bristol
United Kingdom
BS16 9JB
E.W. JENKINS LIMITED
BALANCE SHEET
AS AT
28 FEBRUARY 2025
28 February 2025
- 2 -
28 February 2025
29 February 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
26,306
25,996
Investments
5
-
0
66,781
26,306
92,777
Current assets
Stocks
27,500
26,818
Debtors
6
205,680
212,349
Cash at bank and in hand
264,290
159,105
497,470
398,272
Creditors: amounts falling due within one year
7
(304,881)
(297,399)
Net current assets
192,589
100,873
Total assets less current liabilities
218,895
193,650
Provisions for liabilities
1,820
1,610
Net assets
220,715
195,260
Capital and reserves
Called up share capital
1,020
1,020
Profit and loss reserves
219,695
194,240
Total equity
220,715
195,260
E.W. JENKINS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
28 FEBRUARY 2025
28 February 2025
- 3 -

For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 2 September 2025 and are signed on its behalf by:
Mr C Jenkins
Director
Company registration number 00793499 (England and Wales)
E.W. JENKINS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 4 -
1
Accounting policies
Company information

E.W. Jenkins Limited is a private company limited by shares incorporated in England and Wales. The registered office is Wholesale Fruit Market, Albert Crescent, St Philip's Marsh, Bristol, United Kingdom, BS 2 0YH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
Not depreciated
Plant and equipment
Straight line over 7 years
Computers
Straight line over 7 years
E.W. JENKINS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
1
Accounting policies
(Continued)
- 5 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

E.W. JENKINS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In the opinion of the directors there are no significant judgements or areas of estimation uncertainty.

E.W. JENKINS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 7 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 March 2024
25,831
23,295
49,126
Additions
-
0
423
423
At 28 February 2025
25,831
23,718
49,549
Depreciation and impairment
At 1 March 2024
-
0
23,130
23,130
Depreciation charged in the year
-
0
113
113
At 28 February 2025
-
0
23,243
23,243
Carrying amount
At 28 February 2025
25,831
475
26,306
At 29 February 2024
25,831
165
25,996
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
-
0
66,781
E.W. JENKINS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
5
Fixed asset investments
(Continued)
- 8 -
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 March 2024
66,781
Disposals
(66,781)
At 28 February 2025
-
Carrying amount
At 28 February 2025
-
At 29 February 2024
66,781
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
134,261
141,358
Other debtors
71,419
70,991
205,680
212,349
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
108,999
129,972
Taxation and social security
30,071
11,515
Other creditors
165,811
155,912
304,881
297,399
2025-02-28 2024-03-01 false false false 02 September 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr R Jefferies Mr C Jenkins Mrs P Jenkins 00793499 2024-03-01 2025-02-28 00793499 bus:Director1 2024-03-01 2025-02-28 00793499 bus:Director2 2024-03-01 2025-02-28 00793499 bus:CompanySecretary1 2024-03-01 2025-02-28 00793499 bus:RegisteredOffice 2024-03-01 2025-02-28 00793499 2025-02-28 00793499 2024-02-29 00793499 core:LandBuildings 2025-02-28 00793499 core:OtherPropertyPlantEquipment 2025-02-28 00793499 core:LandBuildings 2024-02-29 00793499 core:OtherPropertyPlantEquipment 2024-02-29 00793499 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 00793499 core:CurrentFinancialInstruments core:WithinOneYear 2024-02-29 00793499 core:CurrentFinancialInstruments 2025-02-28 00793499 core:CurrentFinancialInstruments 2024-02-29 00793499 core:ShareCapital 2025-02-28 00793499 core:ShareCapital 2024-02-29 00793499 core:RetainedEarningsAccumulatedLosses 2025-02-28 00793499 core:RetainedEarningsAccumulatedLosses 2024-02-29 00793499 core:LandBuildings core:LongLeaseholdAssets 2024-03-01 2025-02-28 00793499 core:PlantMachinery 2024-03-01 2025-02-28 00793499 core:ComputerEquipment 2024-03-01 2025-02-28 00793499 2023-03-01 2024-02-29 00793499 core:LandBuildings 2024-02-29 00793499 core:OtherPropertyPlantEquipment 2024-02-29 00793499 2024-02-29 00793499 core:LandBuildings 2024-03-01 2025-02-28 00793499 core:OtherPropertyPlantEquipment 2024-03-01 2025-02-28 00793499 core:WithinOneYear 2025-02-28 00793499 core:WithinOneYear 2024-02-29 00793499 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 00793499 bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 00793499 bus:FRS102 2024-03-01 2025-02-28 00793499 bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 00793499 bus:FullAccounts 2024-03-01 2025-02-28 xbrli:pure xbrli:shares iso4217:GBP