Registration number: 16067022

JennyHayley Ltd

Contents

Company Information	1
Abridged Balance Sheet	2
Notes to the Unaudited Abridged Financial Statements	3 to 5

JennyHayley Ltd

Company Information

Directors

J H Hird K W Marcinkiewicz

Registered office

2 Chesterfield Buildings Westbourne Place Clifton Bristol BS8 1RU

Accountants

Jay & Jay Partnership Limited Chartered Certified Accountants2 Chesterfield Buildings Westbourne Place Clifton Bristol BS8 1RU

JennyHayley Ltd

(Registration number: 16067022)
Abridged Balance Sheet as at 30 November 2025

	Note	2025 £
Fixed assets
Intangible assets	4	1,332
Tangible assets	5	2,615
		3,947
Current assets
Stocks		75,000
Debtors		51,575
Cash at bank and in hand		22,129
		148,704
Creditors: Amounts falling due within one year		143,334
Net current assets		5,370
Net assets		9,317
Capital and reserves
Called up share capital		100
Retained earnings		9,217
Shareholders' funds		9,317

For the financial period ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 May 2026 and signed on its behalf by:
 

......................................... K W Marcinkiewicz Director

JennyHayley Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 7 November 2024 to 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Chesterfield Buildings
Westbourne Place
Clifton
Bristol
BS8 1RU

These financial statements were authorised for issue by the Board on 14 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

JennyHayley Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 7 November 2024 to 30 November 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Equipment	15% Reducing Balance

Intangible assets

Intangible assets (trademarks) acquired separately are measured on initial recognition at cost. Following initial recognition, intangible assets are carried at cost less any accumulated amortisation and accumulated impairments losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Other intangibles	10 years Straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contact that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

JennyHayley Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 7 November 2024 to 30 November 2025

4	Intangible assets

	Total £
Cost or valuation
Additions acquired separately	1,480
At 30 November 2025	1,480
Amortisation
Amortisation charge	148
At 30 November 2025	148
Carrying amount
At 30 November 2025	1,332

5	Tangible assets

	Office equipment £	Total £
Cost or valuation
Additions	3,076	3,076
At 30 November 2025	3,076	3,076
Depreciation
Charge for the period	461	461
At 30 November 2025	461	461
Carrying amount
At 30 November 2025	2,615	2,615

6	Related party transactions

Other transactions with directors

Interest was charged on the amounts owed to the company by the director's during the period at HMRC's prescribed rate of 2.25% for 2024/25 and 3.75% for 2025/26. The total interest charged was £562 and the amounts owed were repaid in full by the balance sheet date.

At 30th November 2025 the company owed the directors J H Hird £3,935 and K W Marcinkiewicz £3,935. These loans are interest free and repayable on demand.