REGISTERED NUMBER: 07025637 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

JENTON SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Nagar

A Lad

REGISTERED OFFICE:

18 Rowbank Way

Loughborough

Leicestershire

LE11 4AJ

REGISTERED NUMBER:

07025637 (England and Wales)

ACCOUNTANTS:

TC Group

31 High View Close

Hamilton Office Park

Leicester

Leicestershire

LE4 9LJ

FIXED ASSETS

Intangible assets

4

12,765

16,082

Tangible assets

5

130,972

163,325

143,737

179,407

CURRENT ASSETS

Stocks

434,126

454,693

Debtors

6

143,105

102,760

Cash at bank and in hand

274,871

167,574

852,102

725,027

CREDITORS

Amounts falling due within one year

7

371,530

418,428

NET CURRENT ASSETS

480,572

306,599

TOTAL ASSETS LESS CURRENT LIABILITIES

624,309

486,006

CREDITORS

Amounts falling due after more than one year

8

(406,267

)

(328,311

)

PROVISIONS FOR LIABILITIES

(31,478

)

(39,206

)

NET ASSETS

186,564

118,489

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

185,564

117,489

186,564

118,489

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 November 2025 and were signed on its behalf by:

A Nagar - Director

1.	STATUTORY INFORMATION

Jenton Solutions 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

Franchise fees are shown at historical cost.

Franchise fees are being amortised evenly over 10 years.

Tangible fixed assets

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

Improvements to property

-

20% on cost

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% 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 Income Statement, 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.

Hire purchase and leasing commitments

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

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 50 (2024 - 50 ) .

4.	INTANGIBLE FIXED ASSETS

Franchise

fees

£

COST

At 1 April 2024

and 31 March 2025

86,800

AMORTISATION

At 1 April 2024

70,718

Amortisation for year

3,317

At 31 March 2025

74,035

NET BOOK VALUE

At 31 March 2025

12,765

At 31 March 2024

16,082

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

201,013

201,503

40,132

442,648

Additions

-

-

2,633

2,633

At 31 March 2025

201,013

201,503

42,765

445,281

DEPRECIATION

At 1 April 2024

105,473

142,453

31,397

279,323

Charge for year

23,174

8,857

2,955

34,986

At 31 March 2025

128,647

151,310

34,352

314,309

NET BOOK VALUE

At 31 March 2025

72,366

50,193

8,413

130,972

At 31 March 2024

95,540

59,050

8,735

163,325

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

69,694

19,740

Other debtors

73,411

83,020

143,105

102,760

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,249

10,302

Trade creditors

45,677

50,424

Taxation and social security

92,829

45,430

Other creditors

222,775

312,272

371,530

418,428

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

6,267

16,311

Other creditors

400,000

312,000

406,267

328,311

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

84,000

84,000

Between one and five years

209,750

264,750

In more than five years

14,500

43,500

308,250

392,250

10.	RELATED PARTY DISCLOSURES

The company has received/made loans to companies with common ownership. At the balance sheet date, the net amounts owed to the company were £78,000 (2024: £(109,134)).

The company has received a loan from a company with common ownership. At the balance sheet date, the amount owed by the company was £400,000 (2024: £312,000). The company have undertaken not to demand repayment for at least one year from signing the balance sheet.

Included in other creditors are loans from directors of £nil (2024: £134,000).

The loans do not attract any interest.