Company registration number 03757514 (England and Wales)
Jennings Safety Services Limited
Unaudited Financial Statements
For the year ended 31 December 2025
JENNINGS SAFETY SERVICES LIMITED
Jennings Safety Services Limited
Contents
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
Jennings Safety Services Limited
Accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of Jennings Safety Services Limited for the year ended 31 December 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Jennings Safety Services Limited for the year ended 31 December 2025 which comprise, the balance sheet and the 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 https://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Jennings Safety Services 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 Jennings Safety Services Limited and state those matters that we have agreed to state to the Board of Directors of Jennings Safety Services Limited, 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 Jennings Safety Services Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Jennings Safety Services 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 loss of Jennings Safety Services Limited. You consider that Jennings Safety Services 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 Jennings Safety Services 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 f inancial statements.

DJH Chester Limited
Accountants
Chester House
Lloyd Drive
Cheshire Oaks Business Park
Ellesmere Port
Cheshire
CH65 9HQ
27 February 2026
JENNINGS SAFETY SERVICES LIMITED
Jennings Safety Services Limited
Balance sheet
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
-
0
1,250
Current assets
Debtors
5
7,182
4,869
Cash at bank and in hand
27,638
47,687
34,820
52,556
Creditors: amounts falling due within one year
6
(22,789)
(7,432)
Net current assets
12,031
45,124
Total assets less current liabilities
12,031
46,374
Provisions for liabilities
-
0
(313)
Net assets
12,031
46,061
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
11,931
45,961
Total equity
12,031
46,061

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

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

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.

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.

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

JENNINGS SAFETY SERVICES LIMITED
Jennings Safety Services Limited
Balance sheet (continued)
AS AT
31 DECEMBER 2025
31 December 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 27 February 2026 and are signed on its behalf by:
Mr T Jennings
Miss N Jennings
Mrs G Jennings
Director
Director
Director
Company Registration No. 03757514
JENNINGS SAFETY SERVICES LIMITED
Jennings Safety Services Limited
Notes to the financial statements
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
1
Accounting policies
Company information

Jennings Safety Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is Chester House, Lloyd Drive, Cheshire Oaks Business Park, Ellesmere Port, Cheshire, England, CH65 9HQ.

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. The principal accounting policies adopted are set out below.

1.2
Going concern

The company ceased to trade as of 31 December 2025. The directors will apply for the company to be struck off with the Registrar of Companies once all debts have been collected and all liabilities have been settled.

1.3
Turnover

Turnover represents amounts receivable services net of VAT and trade discounts.

1.4
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:

Fixtures, fittings & equipment
25% reducing balance
Computer equipment
33% reducing balance

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.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

JENNINGS SAFETY SERVICES LIMITED
Jennings Safety Services Limited
Notes to the financial statements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

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
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. As all financial assets are classified within one year, they are not amortised but carried at face value.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price. Financial liabilities classified as payable within one year are carried at face value.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and continue to be measured at face value.

JENNINGS SAFETY SERVICES LIMITED
Jennings Safety Services Limited
Notes to the financial statements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
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.

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.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

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.

1.11
Retirement benefits

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

JENNINGS SAFETY SERVICES LIMITED
Jennings Safety Services Limited
Notes to the financial statements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 7 -
1.12
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.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was 2 (2024 - 2).

2025
2024
Number
Number
Total
2
2
JENNINGS SAFETY SERVICES LIMITED
Jennings Safety Services Limited
Notes to the financial statements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025
16,074
Disposals
(16,074)
At 31 December 2025
-
0
Depreciation and impairment
At 1 January 2025
14,824
Depreciation charged in the year
404
Eliminated in respect of disposals
(15,228)
At 31 December 2025
-
0
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
1,250
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
7,182
4,436
Other debtors
-
0
433
7,182
4,869
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
76
Taxation and social security
-
0
290
Other creditors
22,789
7,066
22,789
7,432
2025-12-31 2025-01-01 false false false 27 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr T Jennings Miss N Jennings Mrs G Jennings Mr T Jennings 03757514 2025-01-01 2025-12-31 03757514 2025-12-31 03757514 2024-12-31 03757514 core:OtherPropertyPlantEquipment 2025-12-31 03757514 core:OtherPropertyPlantEquipment 2024-12-31 03757514 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 03757514 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 03757514 core:CurrentFinancialInstruments 2025-12-31 03757514 core:CurrentFinancialInstruments 2024-12-31 03757514 core:ShareCapital 2025-12-31 03757514 core:ShareCapital 2024-12-31 03757514 core:RetainedEarningsAccumulatedLosses 2025-12-31 03757514 core:RetainedEarningsAccumulatedLosses 2024-12-31 03757514 bus:CompanySecretaryDirector1 2025-01-01 2025-12-31 03757514 bus:Director1 2025-01-01 2025-12-31 03757514 bus:Director2 2025-01-01 2025-12-31 03757514 core:FurnitureFittings 2025-01-01 2025-12-31 03757514 core:ComputerEquipment 2025-01-01 2025-12-31 03757514 2024-01-01 2024-12-31 03757514 core:OtherPropertyPlantEquipment 2024-12-31 03757514 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 03757514 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03757514 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03757514 bus:FRS102 2025-01-01 2025-12-31 03757514 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 03757514 bus:Director3 2025-01-01 2025-12-31 03757514 bus:CompanySecretary1 2025-01-01 2025-12-31 03757514 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP