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
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)
Jennings Morton Friel Associates Limited
Statement of financial position
as at 31 January 2026
Tangible assets
4,513
5,943
Cash at bank and in hand
(5,720)
46,823
Creditors: amounts falling due within one year
(33,379)
(26,675)
Net current assets
11,175
92,349
Total assets less current liabilities
15,688
98,292
Provisions for liabilities
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
Jennings Morton Friel Associates Limited
Notes to the Accounts
for the year ended 31 January 2026
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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
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.
Jennings Morton Friel Associates Limited
Notes to the Accounts
for the year ended 31 January 2026
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
Trade debtors
50,274
66,507
Accrued income and prepayments
-
2,663
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
10,000
11,661
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Average number of employees
During the year the average number of employees was 9 (2025: 16).