Jen Homes Limited 31/03/2025 iXBRL

Company registration number: 08460123

Jen Homes Limited

Unaudited filleted financial statements

31 March 2025

Jen Homes Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Jen Homes Limited

Directors and other information


	Director	Miss Jeanette Squire


	Company number	08460123


	Registered office	83 High Street
		Hemel Hempstead
		Herts
		HP1 3AH


	Business address	67 Marlowes
		Hemel Hempstead
		Herts
		HP1 1LE


	Accountants	Hicks and Company
		83 High Street
		Hemel Hempstead
		Herts
		HP1 3AH

Jen Homes Limited

Chartered accountants report to the director on the preparation of the

unaudited statutory financial statements of Jen Homes Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Jen Homes Limited for the year ended 31 March 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of Jen Homes Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Jen Homes Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jen Homes Limited and its director as a body for our work or for this report.

It is your duty to ensure that Jen Homes Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Jen Homes Limited. You consider that Jen Homes Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Jen Homes Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hicks and Company

Chartered Accountants

83 High Street

Hemel Hempstead

Herts

HP1 3AH

18 September 2025

Jen Homes Limited

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Current assets
Debtors	5	916,407		896,401
Investments	6	8,208		8,208
Cash at bank and in hand		176,087		79,174
		_______		_______
		1,100,702		983,783
Creditors: amounts falling due
within one year	7	( 165,317)		( 158,948)
		_______		_______
Net current assets			935,385		824,835
			_______		_______
Total assets less current liabilities			935,385		824,835

			_______		_______
Net assets			935,385		824,835
			_______		_______

Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			934,385		823,835
			_______		_______
Shareholder funds			935,385		824,835
			_______		_______

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

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 18 September 2025 , and are signed on behalf of the board by:

Miss Jeanette Squire

Director

Company registration number: 08460123

Jen Homes Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 83 High Street, Hemel Hempstead, Herts, HP1 3AH.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

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

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 11 (2024: 11 ).

5. Debtors

	2025	2024
	£	£
Trade debtors	10,957	10,781
Other debtors	905,450	885,620
	_______	_______
	916,407	896,401
	_______	_______

6. Investments

	2025	2024
	£	£
Other investments	8,208	8,208
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	13,460	55,184
Corporation tax	46,702	38,489
Social security and other taxes	74,612	34,479
Other creditors	30,543	30,796
	_______	_______
	165,317	158,948
	_______	_______

8. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Miss Jeanette Squire	( 6,846)	709	( 6,137)
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Miss Jeanette Squire	( 15,078)	8,232	( 6,846)
		_______	_______	_______