JUSTJENNINGS LTD Accounts






JUSTJENNINGS LTD

	Company No. 16242278
		Information for Filing with The Registrar
		28 February 2026

The Director presents her report and the accounts for the period ended 28 February 2026.

Principal activities
The principal activity of the company during the period under review was Other professional, scientific and technical activities not elsewhere classified.




Director

The Director who served at any time during the period was as follows:

O.R. Jennings









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

O.R. Jennings
Director
18 August 2026

at	28 February 2026
Company No.		16242278	Notes	2026
				£






Current assets

	Debtors		5	3,801

	Cash at bank and in hand			27,089
				30,890
Creditors: Amount falling due within one year			6	(16,167)
Net current assets				14,723
Total assets less current liabilities				14,723




Net assets				14,723

Capital and reserves
	Called up share capital			100



	Profit and loss account		8	14,623

Total equity				14,723



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the period ended 28 February 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 18 August 2026 and signed on its behalf by:
O.R. Jennings
Director
18 August 2026

for the period ended 28 February 2026

General information

JUSTJENNINGS LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 16242278

Its registered office is:

187 Benton Road

Newcastle Upon Tyne

NE7 7DX

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

The directors have considered the company’s financial position and cash flow forecasts and are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Leased assets

The company did not have any leased assets or right-of-use assets during the year.

Taxation

Income tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employee benefits

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Employees
			2026
			Number
		The average monthly number of employees (including directors) during the period:	1

4	Taxation
		(a) Tax on profit on ordinary activities	2026
		The tax charge is made up as follows:	£
		UK corporation tax
		Charge for the period	13,425

		Total corporation tax	13,425





		Tax on profit on ordinary activities	13,425

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2026
		-2962	£	£
		Profit on ordinary activities before tax	65,548	-

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	16,387	-
		Other tax adjustments and allowances	(2,962)	-




		Tax on profit on ordinary activities	13,425	-

5	Debtors
			2026
			£






		Other debtors	3,801

			3,801

6	Creditors:
		amounts falling due within one year
			2026
			£






		Taxes and social security	13,461
		Loans from directors	2,706


			16,167

Share Capital

100 Ordinary Share of £1.00 each were called up and fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

9	Dividends
			2026
			£
		Dividends for the period:
		Dividends paid in the period	37,500

			37,500

		Dividends by type:

		Equity dividends	37,500
			37,500