| JENNYBIRDI CONSULTING LIMITED |
| Registered number: |
16118885 |
| Balance Sheet |
| as at 31 December 2025 |
|
| Notes |
|
|
2025 |
|
| £ |
|
| Current assets |
| Cash at bank and in hand |
|
|
67,626 |
|
| Creditors: amounts falling due within one year |
3 |
|
(68,221) |
|
| Net current liabilities |
|
|
|
(595) |
|
|
| Net liabilities |
|
|
|
(595) |
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1 |
| Profit and loss account |
|
|
|
(596) |
|
| Shareholder's funds |
|
|
|
(595) |
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Jennifer Jayne Birdi |
| Director |
| Approved by the board on 11 June 2026 |
|
| JENNYBIRDI CONSULTING LIMITED |
| Notes to the Accounts |
| for the year ended 31 December 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The financial statements have been prepared under the historical cost convention and in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (September 2015), and the Companies Act 2006 as applicable to small companies. |
|
|
Turnover |
|
Turnover represents amounts invoiced to clients, excluding VAT, in respect of services provided during the year. Revenue is recognised in the period to which the services relate. |
|
|
IR35 / off-payroll working |
|
All engagements during the year fell within the off-payroll working rules (IR35) under Chapter 10, Part 2 of ITEPA 2003 (as amended by Finance Act 2021). Under these rules, the fee-payer (Crowe U.K. LLP) is responsible for operating PAYE and deducting income tax and employee National Insurance contributions at source from the deemed direct payment. The company records turnover at the gross amount invoiced (excluding VAT) and recognises an equivalent amount as director's remuneration expense, in accordance with the ACCA gross method. The deemed payments are excluded from the corporation tax computation under s141A CTA 2009. Double taxation on amounts withdrawn by the director is prevented by s61W ITEPA 2003. Under Chapter 10 (post-April 2021 off-payroll rules for medium/large clients), the deemed direct payment calculation is performed by the fee-payer, not the PSC. The 5% flat-rate expense deduction available under Chapter 8 does not apply under Chapter 10. |
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|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
| 2 |
Employees |
2025 |
|
| Number |
|
|
|
Average number of persons employed by the company |
1 |
|
|
|
|
|
|
|
|
|
| 3 |
Creditors: amounts falling due within one year |
2025 |
|
| £ |
|
|
|
Other creditors |
68,221 |
|
|
|
|
|
|
|
|
|
| 4 |
Other information |
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JENNYBIRDI CONSULTING LIMITED is a private company limited by shares and incorporated in England. Its registered office is: |
|
56 Lukins Drive |
|
Dunmow |
|
England |
|
CM6 1XQ |