Jason Jenner Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04853694 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Jason Jenner Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Jenner

SECRETARY:

R Symonds

REGISTERED OFFICE:

1 Hogwood Road

Loxwood

Billingshurst

West Sussex

KT13 0YP

REGISTERED NUMBER:

04853694 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

7,937

11,221

7,937

11,221

CURRENT ASSETS

Stocks

27,950

20,000

Debtors

6

5,785

960

Cash at bank

54,701

605

88,436

21,565

CREDITORS

Amounts falling due within one year

7

104,970

39,971

NET CURRENT LIABILITIES

(16,534

)

(18,406

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(8,597

)

(7,185

)

CREDITORS

Amounts falling due after more than one
year

8

12,910

14,889

NET LIABILITIES

(21,507

)

(22,074

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(21,607

)

(22,174

)

SHAREHOLDERS' FUNDS

(21,507

)

(22,074

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 April 2026 and were signed by:

J Jenner - Director

1.	STATUTORY INFORMATION

Jason Jenner Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

860

AMORTISATION

At 1 January 2025

and 31 December 2025

860

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1 January 2025

and 31 December 2025

8,493

15,487

7,142

31,122

DEPRECIATION

At 1 January 2025

8,493

4,300

7,108

19,901

Charge for year

-

3,250

34

3,284

At 31 December 2025

8,493

7,550

7,142

23,185

NET BOOK VALUE

At 31 December 2025

-

7,937

-

7,937

At 31 December 2024

-

11,187

34

11,221

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

5,635

810

Other debtors

150

5,785

960

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

27,003

25,820

Trade creditors

1,666

1,808

VAT

9,882

557

Directors' loan accounts

66,419

11,786

104,970

39,971

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.25

31.12.24

£

Bank loans - 1-2 years

5,333

Bank loans - 2-5 years

7,577

9,556

12,910

14,889

9.	RELATED PARTY DISCLOSURES

As at the balance sheet date, the company owed the director £66,419 (2024 £11,786). This amount has been included within creditors on the balance sheet.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is J Jenner.