REGISTERED NUMBER: 05343302 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

B. JENKINSON & SONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Keith Simon Ellis

Elizabeth Ellis

REGISTERED OFFICE:

5 Wellington Road East

Dewsbury

West Yorkshire

WF13 1HF

REGISTERED NUMBER:

05343302 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

First Floor, Unit 12

Pennine Business Park

Longbow Close, Bradley

Huddersfield

West Yorkshire

HD2 1GQ

FIXED ASSETS

Intangible assets

4

16,985

-

Tangible assets

5

615

820

17,600

820

CURRENT ASSETS

Stocks

334,063

315,990

Debtors

6

102,806

131,090

Cash at bank and in hand

419,588

430,755

856,457

877,835

CREDITORS

Amounts falling due within one year

7

195,569

196,849

NET CURRENT ASSETS

660,888

680,986

TOTAL ASSETS LESS CURRENT LIABILITIES

678,488

681,806

PROVISIONS FOR LIABILITIES

154

205

NET ASSETS

678,334

681,601

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Profit and loss account

677,334

680,601

678,334

681,601

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 directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 August 2026 and were signed on its behalf by:

Keith Simon Ellis - Director

Elizabeth Ellis - Director

1.	STATUTORY INFORMATION

B. Jenkinson & Sons 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.

Trade marks are being amortised evenly over their estimated useful life of ten years.

The website is being amortised evenly over the estimated useful life of three 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 reducing balance

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 Profit and Loss Account, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Income recognition

Income is recognised when goods have been delivered to customers such that the risks and rewards of ownership have transferred to them

Leasing

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the leases

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Trade

marks

Website

Totals

£

£

£

COST

At 1 January 2025

3,726

-

3,726

Additions

5,820

17,620

23,440

At 31 December 2025

9,546

17,620

27,166

AMORTISATION

At 1 January 2025

3,726

-

3,726

Amortisation for year

582

5,873

6,455

At 31 December 2025

4,308

5,873

10,181

NET BOOK VALUE

At 31 December 2025

5,238

11,747

16,985

At 31 December 2024

-

-

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025

and 31 December 2025

62,055

DEPRECIATION

At 1 January 2025

61,235

Charge for year

205

At 31 December 2025

61,440

NET BOOK VALUE

At 31 December 2025

615

At 31 December 2024

820

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

93,514

91,203

Other debtors

9,292

39,887

102,806

131,090

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

27,132

21,323

Taxation and social security

72,208

79,202

Other creditors

96,229

96,324

195,569

196,849

8.	LEASING AGREEMENTS

Minimum lease payments under operating leases fall due as follows:

2025

2024

£

£

Within one year

45,840

45,840

Between one and five years

61,120

106,960

In more than five years

--

--

106,960

152,800

9.	PENSION COSTS

The company operates a defined contribution pension scheme. The assets of the pension scheme are held separately from those of the company in an independently administered fund. The pension cost represents contributions payable by the company to the fund and amounted to £2,045 (2024: £2,146). Contributions totalling £38 (2024: £83) were payable to the fund at the year end and are included in creditors.