IRIS Accounts Production v25.4.12.37 01745385 Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false Ordinary 1.00000 A Ordinary 1.00000 B Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 01745385 2024-09-30 01745385 2025-09-30 01745385 2024-10-01 2025-09-30 01745385 2023-09-30 01745385 2023-10-01 2024-09-30 01745385 2024-09-30 01745385 ns15:EnglandWales 2024-10-01 2025-09-30 01745385 ns14:PoundSterling 2024-10-01 2025-09-30 01745385 ns10:Director1 2024-10-01 2025-09-30 01745385 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 01745385 ns10:SmallEntities 2024-10-01 2025-09-30 01745385 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 01745385 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 01745385 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 01745385 ns10:FullAccounts 2024-10-01 2025-09-30 01745385 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 01745385 ns10:OrdinaryShareClass2 2024-10-01 2025-09-30 01745385 ns10:OrdinaryShareClass3 2024-10-01 2025-09-30 01745385 ns10:Director2 2024-10-01 2025-09-30 01745385 ns10:RegisteredOffice 2024-10-01 2025-09-30 01745385 ns5:CurrentFinancialInstruments 2025-09-30 01745385 ns5:CurrentFinancialInstruments 2024-09-30 01745385 ns5:ShareCapital 2025-09-30 01745385 ns5:ShareCapital 2024-09-30 01745385 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 01745385 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 01745385 ns5:LeaseholdImprovements 2024-10-01 2025-09-30 01745385 ns5:PlantMachinery 2024-10-01 2025-09-30 01745385 ns5:FurnitureFittings 2024-10-01 2025-09-30 01745385 ns5:MotorVehicles 2024-10-01 2025-09-30 01745385 ns5:ComputerEquipment 2024-10-01 2025-09-30 01745385 ns5:LeaseholdImprovements 2024-09-30 01745385 ns5:PlantMachinery 2024-09-30 01745385 ns5:FurnitureFittings 2024-09-30 01745385 ns5:LeaseholdImprovements 2025-09-30 01745385 ns5:PlantMachinery 2025-09-30 01745385 ns5:FurnitureFittings 2025-09-30 01745385 ns5:LeaseholdImprovements 2024-09-30 01745385 ns5:PlantMachinery 2024-09-30 01745385 ns5:FurnitureFittings 2024-09-30 01745385 ns5:MotorVehicles 2024-09-30 01745385 ns5:ComputerEquipment 2024-09-30 01745385 ns5:MotorVehicles 2025-09-30 01745385 ns5:ComputerEquipment 2025-09-30 01745385 ns5:MotorVehicles 2024-09-30 01745385 ns5:ComputerEquipment 2024-09-30 01745385 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 01745385 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 01745385 ns5:CurrentFinancialInstruments 2024-10-01 2025-09-30 01745385 ns5:DeferredTaxation 2024-09-30 01745385 ns5:DeferredTaxation 2025-09-30 01745385 ns10:OrdinaryShareClass1 2025-09-30 01745385 ns10:OrdinaryShareClass2 2025-09-30 01745385 ns10:OrdinaryShareClass3 2025-09-30

JENNINGS COMPUTER ENGINEERING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

JENNINGS COMPUTER ENGINEERING LIMITED (REGISTERED NUMBER: 01745385) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| JENNINGS COMPUTER ENGINEERING LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | P E Jennings

| D M Jennings

| REGISTERED OFFICE: | Highfield Business Centre

| 47 Highfield Road

| Idle

| BRADFORD

| West Yorkshire

| BD10 8QH

| REGISTERED NUMBER: | 01745385 (England and Wales)

| ACCOUNTANTS: | Wilkinson and Partners

| Chartered Accountants

| Fairfax House

| 6a Mill Field Road

| Cottingley Business Park

| Bradford

| West Yorkshire

| BD16 1PY

JENNINGS COMPUTER ENGINEERING LIMITED (REGISTERED NUMBER: 01745385) |

BALANCE SHEET

30 SEPTEMBER 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 37,343 |  | 48,438 |  |

CURRENT ASSETS

Stocks | 7,465 |  | 7,695 |  |

Debtors | 5 | 30,807 |  | 37,395 |  |

Cash at bank and in hand | 496,470 |  | 383,664 |  |

534,742 |  | 428,754 |  |

CREDITORS

Amounts falling due within one year | 6 | 244,744 |  | 201,718 |  |

NET CURRENT ASSETS | 289,998 |  | 227,036 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 327,341 |  | 275,474 |  |

PROVISIONS FOR LIABILITIES | 7 | 1,790 |  | 3,690 |  |

NET ASSETS | 325,551 |  | 271,784 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 4,000 |  | 4,000 |  |

Retained earnings | 321,551 |  | 267,784 |  |

SHAREHOLDERS' FUNDS | 325,551 |  | 271,784 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

JENNINGS COMPUTER ENGINEERING LIMITED (REGISTERED NUMBER: 01745385) |

BALANCE SHEET - continued

30 SEPTEMBER 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 March 2026 and were signed on its behalf by:

P E Jennings - Director

JENNINGS COMPUTER ENGINEERING LIMITED (REGISTERED NUMBER: 01745385) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Jennings Computer Engineering 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.

| In accordance with Section 444 of the Companies Act 2006, the Directors Report has not been delivered.

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.

| Tangible fixed assets

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

| Moo Fixed Assets | - | 20% on reducing balance

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Highfield plant and fixtures | - | 20% 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 Statement of Income and Retained Earnings, 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.

JENNINGS COMPUTER ENGINEERING LIMITED (REGISTERED NUMBER: 01745385) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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 39 (2024 - 39 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures

| Moo Fixed |  | Plant and |  | and

| Assets |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 October 2024

| and 30 September 2025 | 26,550 |  | 32,875 |  | 6,048 |  |

| DEPRECIATION

| At 1 October 2024 | 24,535 |  | 32,835 |  | 6,044 |  |

| Charge for year | 403 |  | 8 |  | - |  |

| At 30 September 2025 | 24,938 |  | 32,843 |  | 6,044 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,612 |  | 32 |  | 4 |  |

| At 30 September 2024 | 2,015 |  | 40 |  | 4 |  |

| Highfield |

| Motor |  | plant and |

| vehicles |  | fixtures |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024

| and 30 September 2025 | 72,723 |  | 331,574 |  | 469,770 |  |

| DEPRECIATION

| At 1 October 2024 | 44,557 |  | 313,361 |  | 421,332 |  |

| Charge for year | 7,041 |  | 3,643 |  | 11,095 |  |

| At 30 September 2025 | 51,598 |  | 317,004 |  | 432,427 |  |

| NET BOOK VALUE

| At 30 September 2025 | 21,125 |  | 14,570 |  | 37,343 |  |

| At 30 September 2024 | 28,166 |  | 18,213 |  | 48,438 |  |

| The Directors consider the market value of the freehold property to be higher than the historic cost in the balance sheet and therefore no depreciation has been charged in the year.

JENNINGS COMPUTER ENGINEERING LIMITED (REGISTERED NUMBER: 01745385) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 28,283 |  | 34,930 |  |

| Prepayments | 2,524 |  | 2,465 |  |

30,807 |  | 37,395 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade creditors | 16,192 |  | 23,344 |  |

| Tax | 30,469 |  | - |  |

| Social security and other taxes | 2,382 |  | 2,953 |  |

| VAT | 29,438 |  | 26,052 |  |

| Advance Payments Contracts | 15,624 |  | 17,250 |  |

| Credit card account | 16,850 |  | 12,237 |  |

| Directors' current accounts | 128,319 |  | 114,672 |  |

| Accrued expenses | 5,470 |  | 5,210 |  |

244,744 |  | 201,718 |  |

| Loans from directors are interest free and repayable on demand.

7. | PROVISIONS FOR LIABILITIES

| 30.9.25 |  | 30.9.24

£ | £ |

| Deferred tax | 1,790 |  | 3,690 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 3,690 |  |

| Accelerated capital allowances | (1,900 | ) |

| Balance at 30 September 2025 | 1,790 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 1,840 | Ordinary | £1 | 1,840 |  | 2,800 |  |

| (30.9.24 - 2,800 )

| 1,200 | A Ordinary | £1 | 1,200 |  | 1,200 |  |

| 960 | B Ordinary | 1 | 960 |  | - |  |

4,000 |  | 4,000 |  |

JENNINGS COMPUTER ENGINEERING LIMITED (REGISTERED NUMBER: 01745385) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

9. | ULTIMATE CONTROLLING PARTY

| The directors have ultimate control of the company due to holding all the shares in issue.

10. | OTHER INFORMATION

| The freehold property from which the company trades under the trading style of The Highfield Hotel is owned by the directors of the company in a personal capacity. No rent is charged by the directors in respect of the use of the building or associated grounds however all expenditure in connection with the repair of the premisses of The Highfield Hotel has been borne by Jennings Computer Engineering Limited as the economic benefits and rewards of the trade will be received by them for the foreseeable future.