Company registration number 13842093 (England and Wales)
Jennifer Elizabeth Limited
Unaudited Financial Statements
For the year ended 31 January 2026
Jennifer Elizabeth Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
Jennifer Elizabeth Limited
Statement of financial position
As at 31 January 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investment property
3
130,000
124,728
Current assets
Debtors
4
894
894
Cash at bank and in hand
12,387
7,394
13,281
8,288
Creditors: amounts falling due within one year
5
(125,346)
(124,451)
Net current liabilities
(112,065)
(116,163)
Total assets less current liabilities
17,935
8,565
Provisions for liabilities
(1,000)
-
Net assets
16,935
8,565
Capital and reserves
Called up share capital
1
1
Non-distributable profits reserve
6
4,272
-
0
Distributable profit and loss reserves
12,662
8,564
Total equity
16,935
8,565
Jennifer Elizabeth Limited
Statement of financial position (continued)
As at 31 January 2026
31 January 2026
- 2 -

For the financial year ended 31 January 2026 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 director acknowledges her 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 director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 13 April 2026
Mrs J E Swindells
Director
Company registration number 13842093 (England and Wales)
Jennifer Elizabeth Limited
Notes to the financial statements
For the year ended 31 January 2026
- 3 -
1
Accounting policies
Company information

Jennifer Elizabeth Limited is a private company limited by shares incorporated in England and Wales. The registered office is Batherton Hall, Mill Lane, Batherton, Nantwich, Cheshire, CW5 7QN.

1.1
Basis of preparation

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
Revenue

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.

Revenue from rentals of property are recognised when the amount of revenue can be measured reliably, it is probable that the economical benefits associated with the transactions will flow to the entity and the costs incurred in respect of the transaction can be measured reliably.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
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.

1.5
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 statement of financial position 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.

Jennifer Elizabeth Limited
Notes to the financial statements (continued)
For the year ended 31 January 2026
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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 that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.6
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 income statement 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.

2
Employees

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

2026
2025
Number
Number
Total
0
0
Jennifer Elizabeth Limited
Notes to the financial statements (continued)
For the year ended 31 January 2026
- 5 -
3
Investment property
2026
£
Fair value
At 1 February 2025
124,728
Revaluations
5,272
At 31 January 2026
130,000

Investment property comprises of a residential property. The fair value of the investment property has been arrived at on the basis of a valuation carried out by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
894
894
5
Creditors: amounts falling due within one year
2026
2025
£
£
Taxation and social security
955
897
Other creditors
124,391
123,554
125,346
124,451
6
Non-distributable profits reserve
2026
2025
£
£
At the beginning of the year
-
-
Non distributable profits in the year
4,272
-
At the end of the year
4,272
-
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