A&Y Jenkins Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04670509

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		17,079		1,244

			17,079		1,244
CURRENT ASSETS
Stocks	5	450		425
Debtors	6	2,178		2,440
Cash at bank and in hand		3,400		20,789

		6,028		23,654
Creditors: Amounts Falling Due Within One Year	7	(14,358 )		(7,478 )

NET CURRENT ASSETS (LIABILITIES)			(8,330 )		16,176

TOTAL ASSETS LESS CURRENT LIABILITIES			8,749		17,420

NET ASSETS			8,749		17,420

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			8,747		17,418

SHAREHOLDERS' FUNDS			8,749		17,420

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A&Y Jenkins Ltd

Balance Sheet (continued)

As At 31 March 2025

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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

A W Jenkins Director	Y M Jenkins Director
2 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

A&Y Jenkins Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04670509 . The registered office is 45 City Road, Chester, CH1 3AE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of soft furnishing goods and from the provision of installation services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% straight line
Motor Vehicles	25% on net book value

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

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

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.

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

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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A&Y Jenkins Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	2,794	9,800	12,594
Additions	-	22,000	22,000
Disposals	(735 )	(9,800 )	(10,535 )

As at 31 March 2025	2,059	22,000	24,059

Depreciation
As at 1 April 2024	1,964	9,386	11,350
Provided during the period	194	5,500	5,694
Disposals	(678 )	(9,386 )	(10,064 )

As at 31 March 2025	1,480	5,500	6,980

Net Book Value
As at 31 March 2025	579	16,500	17,079

As at 1 April 2024	830	414	1,244

5. Stocks

	2025	2024
	£	£
Materials	450	425

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	2,244
Other debtors	2,178	196

	2,178	2,440

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	1,759
Other creditors	14,026	1,698
Taxation and social security	332	4,021

	14,358	7,478

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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A&Y Jenkins Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Related Party Transactions

The directors have made an interest free loan available to the company of £12,552 (2024 - £273) which is repayable on demand.

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