Jenkinson Construction Group Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03706255

Jenkinson Construction Group Limited

Filleted Unaudited Financial Statements

31 July 2025

Jenkinson Construction Group Limited

Financial Statements

Year ended 31 July 2025

Contents	Pages

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2 to 3

Notes to the financial statements	4 to 9

Jenkinson Construction Group Limited

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Jenkinson Construction Group Limited

Year ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Jenkinson Construction Group Limited for the year ended 31 July 2025, which comprise the statement of financial position 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 www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of Jenkinson Construction Group Limited in accordance with the terms of our engagement letter dated 21 March 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Jenkinson Construction Group Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jenkinson Construction Group Limited and its director for our work or for this report.

It is your duty to ensure that Jenkinson Construction Group 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 profit of Jenkinson Construction Group Limited. You consider that Jenkinson Construction Group 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 Jenkinson Construction Group 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 financial statements.

HEBBLETHWAITES Chartered Accountants

2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ

11 June 2026

Jenkinson Construction Group Limited

Statement of Financial Position

31 July 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	7	88,189	45,510

Current assets

Stocks		32,306	52,127
Debtors	8	186,204	254,105
Cash at bank and in hand		158,739	83,600
		---------	---------
		377,249	389,832

Creditors: amounts falling due within one year	9	320,909	258,401
		---------	---------
Net current assets		56,340	131,431
		---------	---------
Total assets less current liabilities		144,529	176,941

Creditors: amounts falling due after more than one year	10	52,283	96,469

Provisions

Taxation including deferred tax	22,176	11,378
	---------	---------
Net assets	70,070	69,094
	---------	---------

Jenkinson Construction Group Limited

Statement of Financial Position (continued)

31 July 2025

	2025	2024
Note	£	£

Capital and reserves

Called up share capital	180	180
Profit and loss account	69,890	68,914
	--------	--------
Shareholders funds	70,070	69,094
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Director's responsibilities:

- The 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 11 June 2026 , and are signed on behalf of the board by:

Mr R Jenkinson
Director

Company registration number: 03706255

Jenkinson Construction Group Limited

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Depot, Hicks Street, Sheffield, S3 8BL.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10 years on a straight line basis

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	15% reducing balance
Fixtures, fittings and equipment	-	15% reducing balance
Motor vehicles	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

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 contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Government grants

Income from Government grants is in respect of the Sheffield City Council Clean Air Zone Financial Assistance Scheme.

5. Employee numbers

The average number of persons employed by the company during the year amounted to 11 (2024: 11 ).

6. Intangible assets

	Goodwill
	£
Cost
At 1 August 2024	26,000
Additions	–
Disposals	( 26,000)
	--------
At 31 July 2025	–
	--------
Amortisation
At 1 August 2024	26,000
Charge for the year	–
Disposals	( 26,000)
	--------
At 31 July 2025	–
	--------
Carrying amount
At 31 July 2025	–
	--------
At 31 July 2024	–
	--------

7. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 August 2024	7,608	4,169	101,760	113,537
Additions	–	3,524	50,739	54,263
	-------	-------	---------	---------
At 31 July 2025	7,608	7,693	152,499	167,800
	-------	-------	---------	---------
Depreciation
At 1 August 2024	5,280	2,607	60,140	68,027
Charge for the year	358	458	10,768	11,584
	-------	-------	---------	---------
At 31 July 2025	5,638	3,065	70,908	79,611
	-------	-------	---------	---------
Carrying amount
At 31 July 2025	1,970	4,628	81,591	88,189
	-------	-------	---------	---------
At 31 July 2024	2,328	1,562	41,620	45,510
	-------	-------	---------	---------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Motor vehicles
	£
At 31 July 2025	62,780
	--------
At 31 July 2024	21,151
	--------

8. Debtors

	2025	2024
	£	£
Trade debtors	183,660	251,347
Other debtors	2,544	2,758
	---------	---------
	186,204	254,105
	---------	---------

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	12,385	12,121
Trade creditors	145,374	91,189
Corporation tax	2,241	1,538
Social security and other taxes	37,384	60,366
Related company creditor	7,499	25,899
Other creditors	116,026	67,288
	---------	---------
	320,909	258,401
	---------	---------

Included within creditors falling due within one year are liabilities in respect of hire purchase agreements in the sum of £7,161 (2024: £5,717), which are secured by the company.

10. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	1,406	13,791
Other creditors	50,877	82,678
	--------	--------
	52,283	96,469
	--------	--------

The company has borrowed £50,000 under the Government's Covid bounce back loan scheme.

This loan is repayable within 6 years from August 2020, with no repayments due for the first 12 months.

Interest of 2.5% is payable monthly, in arrears, on this loan; the Government covers the first 12 months interest charge.

The Government acts as guarantor to the lender for this loan.

Included within creditors falling due after one year are liabilities in respect of hire purchase of £50,877 (2024: £7,678), which are secured by the company.

11. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Later than 1 year and not later than 5 years	48,837	–
	--------	----

12. Director's advances, credits and guarantees

At the period end date, the company was indebted to its director, by way of loan, in the following sum: R Jenkinson £37,970 (2024: £103,321) The balance is unsecured and not subject to an interest charge. Of the total, a minimum of £Nil (2024: £75,000) is not scheduled for repayment until, at the earliest, twelve months after the accounting reference date.

13. Related party transactions

Included within creditors above is a loan balance of £7,499 (2024: £25,899) owing to a related party company, which balance is to be repaid in the ensuing year.