Company registration number SC359039 (Scotland)
JENIER LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
JENIER LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
JENIER LIMITED
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 1 -
2025
2024
as restated
Notes
£
£
£
£
Fixed assets
Intangible assets
3
75
100
Tangible assets
4
7,386
7,609
7,461
7,709
Current assets
Stocks
373,313
352,007
Debtors
5
20,920
26,852
Cash at bank and in hand
96
56
394,329
378,915
Creditors: amounts falling due within one year
6
(346,633)
(363,008)
Net current assets
47,696
15,907
Total assets less current liabilities
55,157
23,616
Creditors: amounts falling due after more than one year
7
(155,750)
(96,167)
Net liabilities
(100,593)
(72,551)
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
(101,593)
(73,551)
Total equity
(100,593)
(72,551)
JENIER LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MAY 2025
31 May 2025
- 2 -

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

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.

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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 24 March 2026 and are signed on its behalf by:
Mr D Clark
Director
Company registration number SC359039 (Scotland)
JENIER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
1
Accounting policies
Company information

Jenier Limited is a private company limited by shares incorporated in Scotland. The registered office is 27 Earl Haig Road, Glasgow, United Kingdom, G52 4JU.

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

At the balance sheet date the company has net liabilities, however the directors have confirmed that they will continue to provide financial support to the company to allow it to meet its ongoing financial liabilities. Consequently, these financial statements have been prepared on a going concern basis and no adjustments have been made which may arise should the company cease to trade.true

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation 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:

Intellectual Property
25% on cost
1.5
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:

Plant and equipment
25% reducing balance
Fixtures and fittings
25% reducing balance
Computers
25% reducing balance
JENIER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 4 -

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.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible 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).

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.8
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.

1.9
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.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.11
Retirement benefits

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

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
7
7
JENIER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 5 -
3
Intangible fixed assets
Intellectual Property
£
Cost
At 1 June 2024 and 31 May 2025
100
Amortisation and impairment
At 1 June 2024
-
0
Amortisation charged for the year
25
At 31 May 2025
25
Carrying amount
At 31 May 2025
75
At 31 May 2024
100
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 June 2024
13,713
15,765
19,529
49,007
Additions
-
0
1,423
371
1,794
At 31 May 2025
13,713
17,188
19,900
50,801
Depreciation and impairment
At 1 June 2024
12,303
13,646
15,449
41,398
Depreciation charged in the year
352
619
1,046
2,017
At 31 May 2025
12,655
14,265
16,495
43,415
Carrying amount
At 31 May 2025
1,058
2,923
3,405
7,386
At 31 May 2024
1,410
2,119
4,080
7,609
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
16,583
22,218
Other debtors
4,337
4,634
20,920
26,852
JENIER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
46,645
36,405
Trade creditors
130,200
118,061
Taxation and social security
1,036
1,933
Other creditors
168,752
206,609
346,633
363,008
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
155,750
96,167
8
Securities

Jenier Pension Scheme Trustees hold a fixed charge over company trademark and copyright.

Jenier Pension Scheme Trustees hold a fixed security and a floating charge over all the property or undertaking of the company.

9
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
82,500
30,270
10
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

2025
2024
£
£
Amounts due to related parties
156,683
174,379
11
Prior period adjustment
JENIER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
11
Prior period adjustment
(Continued)
- 7 -
Reconciliation of changes in equity
1 June
31 May
2023
2024
£
£
Adjustments to prior year
Restatement
-
(30,916)
Equity as previously reported
(55,309)
(41,635)
Equity as adjusted
(55,309)
(72,551)
Analysis of the effect upon equity
Profit and loss reserves
-
(30,916)
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