Jenkinsons Holdings (Stafford) Limited

	Page
Strategic Report	1—2
Directors' Report	3—4
Independent Auditor's Report	5—8
Consolidated Profit and Loss Account	9
Consolidated Statement of Comprehensive Income	10
Consolidated Balance Sheet	11—12
Company Balance Sheet	13—14
Consolidated Statement of Changes in Equity	15
Company Statement of Changes in Equity	16
Consolidated Statement of Cash Flows	17
Notes to the Consolidated Statement of Cash Flows	18
Notes to the Financial Statements	19—28

The directors present their strategic report for the year ended 31 March 2026.

Principal Activity

The group's principal activity continues to be that of catering and bar services to wedding and corporate venue hire business.

Review of the Business

Development, performance and financial position:

We aim to present a balanced and comprehensive review of the development and performance of our business during the period and its position at the year end. Our review is consistent with the size and non-complex nature of our business and is written in the context of the risks and uncertainties we face. The group has been trading for 72 years as a successful event and venue caterer.

The group has a strong workforce both operationally and administratively and ensures the catering equipment and IT infrastructure utilised provides a superb catering and bar experience for its customers.

The group reported a profit of £50,315 (2025: £395,924). The result is not consistent with that in the previous year and is directly because of new tax legislation and increased payroll costs from 1st April 2025. The company has a time delay in which it can counter any rising costs as selling prices are determined 18 months in advance of event.

The balance sheet as of the 31st March 2026 does however show continued strength with net assets of £1,516,809 (2025: £1,586,494)

Principal Risks and Uncertainties

The hospitality sector in which the group operates continues to be a growing sector with new venues presenting both growth opportunities and competition challenges. The group constantly reviews and evolves its services to ensure the best possible service to its customers.

The group operates on solid cash reserves with minimal borrowing requirements.

The main risks associated with the group's financial assets and liabilities are:

Liquidity, Credit and Cashflow Risk

The group manages its cash reserves to ensure that there is surplus cash over and above amounts received from customers in advance of their wedding date at a level to maintain the required working capital of its day to day operations plus returns to shareholders and other investment requirements as determined by the directors. The group has minimal liquidity, credit and cashflow risk.

Food Safety and Workplace Safety

The group has a potential risk of providing food that may cause allergic reaction or illness to its customers and asks employees to work in environments that may potentially cause injury. To mitigate these risks the group:

invests heavily in a hospitality management solution system on an ongoing basis
ensures that it complies with all relevant Food Safety regulations develops, reviews and updates food safety policies and manuals regularly
inducts and trains team members in procedures
employs an external consultant to test, monitor and report on its food preparation, food storage and food transport policies to ensure compliance with relevant regulations
employs an external consultant to write deliver and train on, risk assessments and safe working practices for team members
maintains an appropriate level of public and employers’ liability insurance cover

Future Developments

The group's bookings are now at a consistent level and continues to grow as its portfolio of venues increase. There is no indication that the level of bookings will decrease in future years. As the group's major clients continue to invest in new venues the company will also continue to invest in catering and bar equipment in these venues with the intention of increasing the number of events catered for each year. This policy of controlled growth gives a positive outlook for the company.

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Jenkinsons Holdings (Stafford) Limited

Strategic Report (continued)

For The Year Ended 31 March 2026

Employee Engagement Statement

The group actively encourages all employees to take part in the running, development and growth of the business. The group structure ensures that communication channels are set for management to obtain and utilise feedback for decision-making.

The group recognises exceptional performance and behaviour as nominated by fellow team members or customers on a regular basis.

The group invites employees to an online six-monthly update whereby it communicates the financial and operational performance of the business together with any past, present and future developments. The group actively encourages feedback from employees from these meetings.

The group welcomes its social and statutory obligations to employ disabled persons and adopts a policy of providing the same employment opportunities to disabled persons as others wherever possible. The group also adopts the same policy for employees who have become disabled by providing relevant training, career development and promotion opportunities during their employment with the group.

Key Performance Indicaters

	2026	2025
Turnover	£13,854,490	£13,574,213
Gross Profit Margin	24.05%	26.99%
Current Ratio	1.04	1.03
Quick Ratio	1.01	1.00
Net Assets	£1,516,809	£1,586,494

The group reviews its anticipated and actual turnover by closely monitoring the number of events, number of guests attending an event and net spend per cover. This measure helps to determine resource requirements of the business on an ongoing basis.

The current and quick ratios identify the working capital requirements of the business essential to maintain working capital. The group maintains a healthy working capital position.

The net asset position is monitored to ensure the stability of the group is in a healthy position and the directors are committed to maintaining a stable balance sheet.

On behalf of the board

Mr N F Chaplin

Director

25 August 2026

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Jenkinsons Holdings (Stafford) Limited

Company No. 00518001

Directors' Report For The Year Ended 31 March 2026

Directors' Report

The directors present their report and the financial statements for the year ended 31 March 2026.

Dividends

The value of dividends paid amounted to £120,000 .

The directors recommended a final dividend of £NIL .

Directors

The directors who held office during the year were as follows:

Mrs J A Jones

Mrs S J Brzozowski

Mr M I Chaplin

Mr N F Chaplin

Mr J Brammeld

Matters covered in the Strategic Report

Disclosures required under s416(4) of the Companies Act 2006 are commented upon in the Strategic Report as the directors consider them to be of strategic importance to the business.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company and group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement of Disclosure of Information to Auditors

In the case of each director in office at the date the Directors' Report is approved:

so far as the director is aware, there is no relevant audit information of which the company and group's auditors are unaware; and
they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company and group's auditors are aware of that information.

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Jenkinsons Holdings (Stafford) Limited

Directors' Report (continued)

For The Year Ended 31 March 2026

Independent Auditors

The auditors, Deans Chartered Accountants, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.

On behalf of the board

Mr N F Chaplin

Director

25 August 2026

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Independent Auditor's Report

to the Members of

Jenkinsons Holdings (Stafford) Limited

Independent Auditor's Report

Opinion

We have audited the financial statements of Jenkinsons Holdings (Stafford) Limited (the "parent company") and its subsidiaries (the "group") for the year ended 31 March 2026 which comprise the Consolidated Profit and Loss Account, Consolidated Statement of Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes of Equity, Company Statement of Changes of Equity, Consolidated Cash Flow Statement and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

In our opinion the financial statements:

give a true and fair view of the state of the group's and of the parent company's affairs as at 31 March 2026 and of the group's profit/(loss) for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group and parent company's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.

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Independent Auditor's Report (continued)

to the Members of

Jenkinsons Holdings (Stafford) Limited

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the group and parent company and their environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or
the parent company financial statements are not in agreement with the accounting records or returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of Directors

As explained more fully in the Directors' Responsibilities Statement set out on page 3—4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group and parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

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Independent Auditor's Report (continued)

to the Members of

Jenkinsons Holdings (Stafford) Limited

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

• the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

• we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the company's operating sector;

• we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation, data protection, anti-bribery, employment, environmental and health and safety legislation;

• we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and

• identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

• making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud;

• considering the internal controls in place to mitigate risk of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

• performed analytical procedures to identify any unusual balances, variances or unexpected relationships;

• assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias;

• investigated the rationale behind significant or unusual transactions; and

• specifically tested the controls around banking payments.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

• agreeing financial statement disclosures to underlying supporting documentation;

• reading the minutes of meetings of those charged with governance;

• enquiring of management as to actual and potential litigation claims;

• reviewing correspondence with HMRC and other relevant regulators.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use Of Our Report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

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Independent Auditor's Report (continued)

to the Members of

Jenkinsons Holdings (Stafford) Limited

Jeremy Hodgkiss (Senior Statutory Auditor)

for and on behalf of Deans Chartered Accountants , Statutory Auditor

25 August 2026

Deans Chartered Accountants

Gibson House

Hurricane Court

Hurricane Close

Stafford

ST16 1GZ

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Jenkinsons Holdings (Stafford) Limited

Consolidated Profit and Loss Account

For The Year Ended 31 March 2026

Consolidated Profit and Loss Account

		2026	2025
	Notes	£	£
TURNOVER	3	13,854,490	13,574,213
Cost of sales		(10,522,116 )	(9,911,204 )

GROSS PROFIT		3,332,374	3,663,009

Administrative expenses		(3,262,273 )	(3,128,259 )
Other operating income		51,045	62,791

OPERATING PROFIT	5	121,146	597,541
Profit/(loss) on disposal of fixed assets		1,333	(2,653 )
Other interest receivable and similar income	9	64,861	74,210
Interest payable and similar charges	10	(142,027 )	(96,201 )

PROFIT BEFORE TAXATION		45,313	572,897
Tax on Profit	11	5,002	(176,973 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR ATTRIBUTABLE TO THE OWNERS OF THE PARENT		50,315	395,924

The notes on pages 18 to 28 form part of these financial statements.

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Jenkinsons Holdings (Stafford) Limited

Consolidated Statement of Comprehensive Income

For The Year Ended 31 March 2026

Consolidated Statement of Comprehensive Income

	2026	2025
	£	£
PROFIT FOR THE FINANCIAL YEAR	50,315	395,924
OTHER COMPREHENSIVE INCOME FOR THE YEAR	-	-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR ATTRIBUTABLE TO THE OWNERS OF THE PARENT	50,315	395,924

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Jenkinsons Holdings (Stafford) Limited

Consolidated Balance Sheet

As At 31 March 2026

Consolidated Balance Sheet

Registered number: 00518001

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	12		143,222		133,170
Tangible Assets	13		1,250,925		1,166,076
Investment Properties	14		665,000		665,000

			2,059,147		1,964,246
CURRENT ASSETS
Stocks	16	144,612		137,151
Debtors	17	1,217,498		1,175,613
Cash at bank and in hand		3,614,996		3,532,090

		4,977,106		4,844,854
Creditors: Amounts Falling Due Within One Year	18	(4,803,742 )		(4,695,808 )

NET CURRENT ASSETS (LIABILITIES)			173,364		149,046

TOTAL ASSETS LESS CURRENT LIABILITIES			2,232,511		2,113,292

Creditors: Amounts Falling Due After More Than One Year	19		(312,546 )		(149,906 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	21		(403,156 )		(376,892 )

NET ASSETS			1,516,809		1,586,494

CAPITAL AND RESERVES
Called up share capital	22		48,167		48,167
Revaluation reserve			487,980		487,980
Capital redemption reserve			24,083		24,083
Profit and Loss Account			956,579		1,026,264

SHAREHOLDERS' FUNDS			1,516,809		1,586,494

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Jenkinsons Holdings (Stafford) Limited

Consolidated Balance Sheet (continued)

As At 31 March 2026

On behalf of the board

Mr N F Chaplin

Director

25 August 2026

The notes on pages 18 to 28 form part of these financial statements.

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Jenkinsons Holdings (Stafford) Limited

Company Balance Sheet

As At 31 March 2026

Company Balance Sheet

Registered number: 00518001

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	12		123,002		107,172
Tangible Assets	13		777,959		1,118,447
Investment Properties	14		665,000		665,000
Investments	15		2		2

			1,565,963		1,890,621
CURRENT ASSETS
Debtors	17	2,570		716
Cash at bank and in hand		212,322		190,759

		214,892		191,475
Creditors: Amounts Falling Due Within One Year	18	(143,485 )		(360,560 )

NET CURRENT ASSETS (LIABILITIES)			71,407		(169,085 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,637,370		1,721,536

PROVISIONS FOR LIABILITIES
Deferred Taxation	21		(285,544 )		(365,752 )

NET ASSETS			1,351,826		1,355,784

CAPITAL AND RESERVES
Called up share capital	22		48,167		48,167
Revaluation reserve			487,980		487,980
Capital redemption reserve			24,083		24,083
Profit and Loss Account			791,596		795,554

SHAREHOLDERS' FUNDS			1,351,826		1,355,784

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Jenkinsons Holdings (Stafford) Limited

Company Balance Sheet (continued)

As At 31 March 2026

In accordance with section 408(3) of the Companies Act 2006, the company has not presented its own profit and loss account and the related notes. The company's profit for the year was £ 116,042 (2025: £ 970,114 profit).

On behalf of the board

Mr N F Chaplin

Director

25 August 2026

The notes on pages 18 to 28 form part of these financial statements.

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Jenkinsons Holdings (Stafford) Limited

Consolidated Statement of Changes in Equity

For The Year Ended 31 March 2026

Consolidated Statement of Changes in Equity

	Share Capital	Revaluation reserve	Capital Redemption	Profit and Loss Account	Total
	£	£	£	£	£
As at 1 April 2024	72,250	487,980	-	1,710,340	2,270,570
Profit for the year and total comprehensive income	-	-	-	395,924	395,924

Dividends paid	-	-	-	(180,000)	(180,000)
Purchase of own shares	(24,083 )	-	24,083	(900,000 )	(900,000)

As at 31 March 2025 and 1 April 2025	48,167	487,980	24,083	1,026,264	1,586,494


Profit for the year and total comprehensive income	-	-	-	50,315	50,315

Dividends paid	-	-	-	(120,000)	(120,000)

As at 31 March 2026	48,167	487,980	24,083	956,579	1,516,809

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Jenkinsons Holdings (Stafford) Limited

Company Statement of Changes in Equity

For The Year Ended 31 March 2026

Company Statement of Changes in Equity

	Share Capital	Revaluation reserve	Capital Redemption	Profit and Loss Account	Total
	£	£	£	£	£
As at 1 April 2024	72,250	487,980	-	905,440	1,465,670
Profit for the year and total comprehensive income	-	-	-	970,114	970,114

Dividends paid	-	-	-	(180,000)	(180,000)
Purchase of own shares	(24,083 )	-	24,083	(900,000 )	(900,000)

As at 31 March 2025 and 1 April 2025	48,167	487,980	24,083	795,554	1,355,784


Profit for the year and total comprehensive income	-	-	-	116,042	116,042

Dividends paid	-	-	-	(120,000)	(120,000)

As at 31 March 2026	48,167	487,980	24,083	791,596	1,351,826

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Jenkinsons Holdings (Stafford) Limited

Consolidated Statement of Cash Flows

For The Year Ended 31 March 2026

Consolidated Statement of Cash Flows

		2026	2025
	Notes	£	£
Cash flows from operating activities
Net cash generated from operations	1	692,410	752,053
Interest paid		(142,027 )	(96,201 )
Tax paid		(112,632 )	(88,784 )

Net cash generated from operating activities		437,751	567,068

Cash flows from investing activities
Purchase of intangible assets		(42,732 )	(32,798 )
Purchase of tangible assets		(489,754 )	(551,978 )
Proceeds from disposal of tangible assets		1,333	3,804
Grants received		82	491
Interest received		64,861	74,210

Net cash used in investing activities		(466,210 )	(506,271 )

Cash flows from financing activities
Purchase/redemption of own shares		-	(900,000 )
Equity dividends paid		(120,000 )	(180,000 )
Repayment of finance leases		227,813	168,890
Amount introduced by directors		3,552	3,600

Net cash generated from/(used in) financing activities		111,365	(907,510 )



Increase/(decrease) in cash and cash equivalents		82,906	(846,713 )
Cash and cash equivalents at beginning of year	2	3,532,090	4,378,803

Cash and cash equivalents at end of year	2	3,614,996	3,532,090

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Jenkinsons Holdings (Stafford) Limited

Notes to the Consolidated Statement of Cash Flows

For The Year Ended 31 March 2026

Notes to the Consolidated Statement of Cash Flows

1. Reconciliation of profit for the financial year to cash generated from operations

	2026	2025
	£	£
Profit for the financial year	50,315	395,924
Adjustments for:
Tax on profit	(5,002 )	176,973
Interest expense	142,027	96,201
Interest income	(64,861 )	(74,210 )
Amortisation of intangible assets	32,680	22,316
Depreciation of tangible assets	404,905	307,594
(Profit)/loss on disposal of tangible assets	(1,333)	2,653
Grant income	(82)	(491)
Movements in working capital:
Increase in stocks	(7,461 )	(8,083 )
Increase in trade and other debtors	(15,082 )	(380,491 )
Increase in trade and other creditors	156,304	213,667

Net cash generated from operations	692,410	752,053

2. Cash and cash equivalents

Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

	2026	2025
	£	£
Cash at bank and in hand	3,614,996	3,532,090

3. Analysis of changes in net funds

	As at 1 April 2025	Cash flows	As at 31 March 2026
	£	£	£
Cash at bank and in hand	3,532,090	82,906	3,614,996
Finance leases	(195,603)	(227,813)	(423,416)

	3,336,487	(144,907)	3,191,580

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Jenkinsons Holdings (Stafford) Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Jenkinsons Holdings (Stafford) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00518001 . The registered office is St Albans Road, Astonfields, Stafford, Staffordshire, ST16 3DR.

2. Accounting Policies

2.1. Basis of Preparation of 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Basis Of Consolidation

The group consolidated financial statements include the financial statements of the company and all of its subsidiary undertakings together with the group’s share of the results of associates made up to 31 March 2025.

A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities. Where the group owns less than 50% of the voting powers of an entity but controls the entity by virtue of an agreement with other investors which give it control of the financial and operating policies of the entity, it accounts for that entity as a subsidiary.

Where a subsidiary has different accounting policies to the group, adjustments are made to those subsidiary financial statements to apply the group’s accounting policies when preparing the consolidated financial statements.

2.3. Business Combinations

Business combinations are accounted for by applying the purchase method.

The cost of a business combination is the fair value of the consideration given, liabilities incurred or assumed and of equity instruments issued plus the costs directly attributable to the business combination. Where control is achieved in stages the cost is the consideration at the date of each transaction.

Contingent consideration is initially recognised at estimated amount where the consideration is probable and can be measured reliably. Where (i) the contingent consideration is not considered probable or cannot be reliably measured but subsequently becomes probable and measurable or (ii) contingent consideration previously measured is adjusted, the amounts are recognised as an adjustment to the cost of the business combination.

On acquisition of a business, fair values are attributed to the identifiable assets, liabilities and contingent liabilities unless the fair value cannot be measured reliably, in which case the value is incorporated in goodwill. Intangible assets are only recognised separately from goodwill where they are separable and arise from contractual or other legal rights. Where the fair value of contingent liabilities cannot be reliably measured they are disclosed on the same basis as other contingent liabilities.

2.4. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from catering is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to function date.

Rental income

Rental income from operating leases (net of any incentives given to the lease's) is recognised on a straight-line basis over the lease term.

Interest receivable

Interest income is recognised using the effective interest method and dividend income is recognised as the company's right to receive payment is established.

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Jenkinsons Holdings (Stafford) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Intangible Fixed Assets and Amortisation - Other Intangible

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

Franchise costs are being amortised evenly over their estimated useful life of ten years.

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

2.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Leasehold	Over the period of the lease
Plant & Machinery	between 4 and 20 years straight line
Motor Vehicles	4 years straight line
Fixtures & Fittings	between 3 and 10 years straight line

2.7. Investment Properties

Investment properties for which fair value can be measured reliably without undue cost or effort are measured at fair value at each reporting date with changes in fair value recognised in profit or loss.

2.8. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.9. Stocks and Work in Progress

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

2.10. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.11. 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.

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Jenkinsons Holdings (Stafford) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.12. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. Turnover

Analysis of turnover by class of business is as follows:

	2026	2025
	£	£
Provision of catering services	13,854,490	13,574,213

4. Other Operating Income

	2026	2025
	£	£
Grant income	82	491
Rental income	50,963	62,300

	51,045	62,791

5. Operating Profit

The operating profit is stated after charging:

	2026	2025
	£	£
Operating lease rentals	52,146	46,698
Depreciation of tangible fixed assets	404,905	307,594
Amortisation of intangible fixed assets	32,680	22,316

6. Auditor's Remuneration

Remuneration received by the company's auditors and their associates during the year was as follows:

	2026	2025
	£	£
Audit Services
Audit of the company's financial statements	33,440	28,141

7. Staff Costs

Staff costs, including directors' remuneration, were as follows:

	Group		Company
	2026	2025	2026	2025
	£	£	£	£
Wages and salaries	5,732,272	5,344,886	11,500	5,833
Social security costs	551,825	379,540	-	-
Other pension costs	112,344	252,900	-	-

	6,396,441	5,977,326	11,500	5,833

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Jenkinsons Holdings (Stafford) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Average Number of Employees

Average number of employees, including directors, during the year was as follows:

	Group		Company
	2026	2025	2026	2025
Directors	5	5	5	5
Administration	34	33	-	-
Direct	224	224	-	-

	263	262	5	5

9. Interest Receivable and Similar Income

	2026	2025
	£	£
Bank interest receivable	64,861	74,146
Other interest receivable	-	64

	64,861	74,210

10. Interest Payable and Similar Charges

	2026	2025
	£	£
Bank loans and overdrafts	7,999	3,884
Finance charges payable under finance leases and hire purchase contracts	15,191	1,817
Other finance charges	118,837	90,500

	142,027	96,201

11. Tax on Profit

The tax (credit)/charge on the profit for the year was as follows:

	2026	2025
	£	£
Current tax
UK Corporation Tax	(31,266 )	113,543
Deferred Tax
Origination and reversal of timing differences	26,264	63,430


Total tax charge for the period	(5,002 )	176,973

The actual (credit)/charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:

	2026	2025
	£	£
Profit before tax	45,313	572,897

Tax on profit at 25% (UK standard rate)	11,329	143,224
Goodwill/depreciation not allowed for tax	109,063	83,141

...CONTINUED

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Jenkinsons Holdings (Stafford) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Expenses not deductible for tax purposes	(18,565 )	25,342
Capital allowances	(133,093 )	(138,164 )
Short term timing differences	26,264	63,430

Total tax charge for the period	(5,002)	176,973

12. Intangible Assets

Group

	Other
	£
Cost
As at 1 April 2025	182,112
Additions	42,732

As at 31 March 2026	224,844

Amortisation
As at 1 April 2025	48,942
Provided during the period	32,680

As at 31 March 2026	81,622

Net Book Value
As at 31 March 2026	143,222

As at 1 April 2025	133,170

Company

	Other
	£
Cost
As at 1 April 2025	124,340
Additions	42,732

As at 31 March 2026	167,072

Amortisation
As at 1 April 2025	17,168
Provided during the period	26,902

As at 31 March 2026	44,070

Net Book Value
As at 31 March 2026	123,002

As at 1 April 2025	107,172

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Jenkinsons Holdings (Stafford) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

13. Tangible Assets

Group

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 April 2025	106,244	158,474	193,026	2,208,523	2,666,267
Additions	-	70,257	103,780	315,717	489,754
Disposals	-	-	(25,472 )	-	(25,472 )

As at 31 March 2026	106,244	228,731	271,334	2,524,240	3,130,549

Depreciation
As at 1 April 2025	50,121	75,513	143,144	1,231,413	1,500,191
Provided during the period	1,201	22,994	34,186	346,524	404,905
Disposals	-	-	(25,472 )	-	(25,472 )

As at 31 March 2026	51,322	98,507	151,858	1,577,937	1,879,624

Net Book Value
As at 31 March 2026	54,922	130,224	119,476	946,303	1,250,925

As at 1 April 2025	56,123	82,961	49,882	977,110	1,166,076

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025
	£	£
Fixtures & Fittings	258,813	117,860
Motor Vehicles	102,050	22,601

	360,863	140,461

Company

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 April 2025	106,244	158,474	29,972	2,208,523	2,503,213
Additions	-	70,257	-	306,452	376,709
Disposals	-	-	(25,472 )	(467,450 )	(492,922 )

As at 31 March 2026	106,244	228,731	4,500	2,047,525	2,387,000

...CONTINUED

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Jenkinsons Holdings (Stafford) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	50,121	75,513	27,720	1,231,412	1,384,766
Provided during the period	1,200	22,994	1,125	275,005	300,324
Disposals	-	-	(25,472 )	(50,577 )	(76,049 )

As at 31 March 2026	51,321	98,507	3,373	1,455,840	1,609,041

Net Book Value
As at 31 March 2026	54,923	130,224	1,127	591,685	777,959

As at 1 April 2025	56,123	82,961	2,252	977,111	1,118,447

14. Investment Property

Group

	2026
	£
Fair Value
As at 1 April 2025 and 31 March 2026	665,000

Company

	2026
	£
Fair Value
As at 1 April 2025 and 31 March 2026	665,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2026	2025
	£	£
Cost	86,337	86,337

15. Investments

Company

	Subsidiaries
	£
Cost
As at 1 April 2025	2

As at 31 March 2026	2

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	2

As at 1 April 2025	2

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Jenkinsons Holdings (Stafford) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

16. Stocks

	2026	2025
	£	£
Stock	144,612	137,151

17. Debtors

	Group		Company
	2026	2025	2026	2025
	£	£	£	£
Due within one year
Trade debtors	1,070,345	1,004,351	2,036	-
Prepayments and accrued income	106,578	110,766	484	-
Other debtors	87	46,811	-	-
Corporation tax recoverable assets	36,802	6,447	-	-
VAT	-	-	50	716
Directors' loan accounts	3,686	7,238	-	-

	1,217,498	1,175,613	2,570	716

18. Creditors: Amounts Falling Due Within One Year

	Group		Company
	2026	2025	2026	2025
	£	£	£	£
Net obligations under finance lease and hire purchase contracts	110,870	45,697	-	-
Trade creditors	381,539	418,460	-	2,150
Corporation tax	-	113,543	-	-
Other taxes and social security	97,185	91,963	334	333
VAT	466,524	450,836	-	-
Accruals and deferred income	3,747,624	3,575,309	11,891	13,510
Amounts owed to group undertakings	-	-	131,260	344,567

	4,803,742	4,695,808	143,485	360,560

19. Creditors: Amounts Falling Due After More Than One Year

	Group
	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	312,546	149,906

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Jenkinsons Holdings (Stafford) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

20. Obligations Under Finance Leases and Hire Purchase

	Group
	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	110,870	45,697
Later than one year and not later than five years	312,546	149,906

	423,416	195,603

	423,416	195,603

Hire purchase contracts are secured against the assets they relate to. There are no other secured creditors.

Leases included in the above liabilities have varying terms of repayment between 36 and 60 months and interest rates between 7.86% and 8.66%

21. Deferred Taxation

The provision for deferred tax is made up as follows:

	Group		Company
	2026	2025	2026	2025
	£	£	£	£
Other timing differences	403,156	376,892	285,544	365,752

22. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
21,500 Ordinary Shares of £ 1.00 each	21,500	21,500
26,667 Ordinary A shares of £ 1.00 each	26,667	26,667

	48,167	48,167

Rights of Ordinary shares

- Right to receive notice of, attend, or vote at any general meeting.

- To receive dividends as recommended by the directors.

- To participate in any surplus on winding up of the company.

Rights of A Ordinary shares

- No right to receive notice of, attend, or vote at any general meeting.

- To receive dividends as recommended by the directors.

- To participate in any surplus on winding up of the company, ranking pari-passu with ordinary shares

23. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	59,446	21,589
Later than one year and not later than five years	103,354	73,606
Later than five years	-	765

	162,800	95,960

Page 27

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Jenkinsons Holdings (Stafford) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

24. Pension Commitments

The group operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund.

During the year the charge to the profit and loss account in respect of defined contribution schemes was £112,344 (2025: £252,900).

At the balance sheet date contributions of £7,244 (2025: £18,534) were due to the fund and are included in creditors.

25. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Nigel Chaplin	7,238	48	3,600	-	3,686

The above loan is unsecured, interest free and repayable on demand.

26. Dividends

	2026	2025
	£	£
On equity shares:
Interim dividend paid	120,000	180,000

Page 28