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Company Registration No. 04597170 (England and Wales)
Jennings Morton Friel Associates Limited Unaudited accounts for the year ended 31 January 2026
Jennings Morton Friel Associates Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Jennings Morton Friel Associates Limited Company Information for the year ended 31 January 2026
Directors
Colleen Friel Neil Aluwalia
Company Number
04597170 (England and Wales)
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Jennings Morton Friel Associates Limited Statement of financial position as at 31 January 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
4,513
5,943
Current assets
Debtors
5
50,274
72,201
Cash at bank and in hand
(5,720)
46,823
44,554
119,024
Creditors: amounts falling due within one year
6
(33,379)
(26,675)
Net current assets
11,175
92,349
Total assets less current liabilities
15,688
98,292
Provisions for liabilities
Deferred tax
-
(1,486)
Net assets
15,688
96,806
Capital and reserves
Called up share capital
903
903
Profit and loss account
14,785
95,903
Shareholders' funds
15,688
96,806
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by
Colleen Friel Director Company Registration No. 04597170
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Jennings Morton Friel Associates Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Jennings Morton Friel Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 04597170.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 January 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 February 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover from the rendering of services is recognised in the period the service is provided to the client and the placement of the client is made.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Jennings Morton Friel Associates Limited Notes to the Accounts for the year ended 31 January 2026
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 February 2025
51,300
Disposals
(2,134)
At 31 January 2026
49,166
Depreciation
At 1 February 2025
45,357
Charge for the year
1,128
On disposals
(1,832)
At 31 January 2026
44,653
Net book value
At 31 January 2026
4,513
At 31 January 2025
5,943
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
50,274
66,507
Accrued income and prepayments
-
2,663
Other debtors
-
3,031
50,274
72,201
6
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
23,379
14,918
Taxes and social security
10,000
11,661
Other creditors
-
96
33,379
26,675
7
Average number of employees
During the year the average number of employees was 9 (2025: 16).
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