| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 May 2026 |
| for |
| B J Fennell Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 May 2026 |
| for |
| B J Fennell Limited |
| B J Fennell Limited (Registered number: 01071272) |
| Contents of the Financial Statements |
| for the Year Ended 31 May 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Report of the Accountants | 7 |
| B J Fennell Limited |
| Company Information |
| for the Year Ended 31 May 2026 |
| DIRECTOR: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 19 Railway Street |
| Pocklington |
| York |
| East Yorkshire |
| YO42 2QR |
| B J Fennell Limited (Registered number: 01071272) |
| Balance Sheet |
| 31 May 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT (LIABILITIES)/ASSETS | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Revaluation reserve | 8 |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS |
| 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. |
| B J Fennell Limited (Registered number: 01071272) |
| Balance Sheet - continued |
| 31 May 2026 |
| The financial statements were approved by the director and authorised for issue on |
| B J Fennell Limited (Registered number: 01071272) |
| Notes to the Financial Statements |
| for the Year Ended 31 May 2026 |
| 1. | STATUTORY INFORMATION |
| B J Fennell Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents brokerage and fees which (are mainly) taken to credit when debit notes are issued irrespective of the inception date or period of the insurance. Life commissions and other brokerage are credited when received. Alterations in brokerage arising from return and additional premiums and adjustments are taken into account as and when they occur. |
| Tangible fixed assets |
| Land and buildings | - |
| Plant and machinery etc | - |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| B J Fennell Limited (Registered number: 01071272) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 May 2026 |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and |
| Land and | machinery |
| buildings | etc | Totals |
| £ | £ | £ |
| COST OR VALUATION |
| At 1 June 2025 |
| Additions |
| Revaluations |
| At 31 May 2026 |
| DEPRECIATION |
| At 1 June 2025 |
| Charge for year |
| At 31 May 2026 |
| NET BOOK VALUE |
| At 31 May 2026 |
| At 31 May 2025 |
| Cost or valuation at 31 May 2026 is represented by: |
| Plant and |
| Land and | machinery |
| buildings | etc | Totals |
| £ | £ | £ |
| Valuation in 1993 | 62,393 | - | 62,393 |
| Valuation in 1999 | 5,000 | - | 5,000 |
| Valuation in 2003 | 4,000 | - | 4,000 |
| Valuation in 2007 | 71,000 | - | 71,000 |
| Valuation in 2011 | (45,000 | ) | - | (45,000 | ) |
| Valuation in 2014 | 20,000 | - | 20,000 |
| Valuation in 2017 | 55,000 | - | 55,000 |
| Valuation in 2026 | 10,000 | - | 10,000 |
| Cost | 22,607 | 33,570 | 56,177 |
| 205,000 | 33,570 | 238,570 |
| B J Fennell Limited (Registered number: 01071272) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 May 2026 |
| 4. | TANGIBLE FIXED ASSETS - continued |
| If freehold land and buildings had not been revalued they would have been included at the following historical cost: |
| 2026 | 2025 |
| £ | £ |
| Cost | 22,607 | 22,607 |
| Aggregate depreciation | 16,974 | 16,070 |
| Freehold land and buildings were valued on an open market basis on 19 May 2026 by RM English (Yorkshire) Limited . |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans |
| 8. | RESERVES |
| Revaluation |
| reserve |
| £ |
| At 1 June 2025 |
| Revaluation | 10,000 |
| At 31 May 2026 |
| B J Fennell Limited |
| Report of the Accountants to the Director of |
| B J Fennell Limited |
| The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies. |
| As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 May 2026 set out on pages one to three and you consider that the company is exempt from an audit. |
| In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us. |
| 19 Railway Street |
| Pocklington |
| York |
| East Yorkshire |
| YO42 2QR |