REGISTERED NUMBER: 09424261 (England and Wales)

A B R JENKINSON LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A B R Jenkinson

REGISTERED OFFICE:

Unit 1 Highfield Court

Highfield Road

Oakley

Bedford

Bedfordshire

MK43 7TA

REGISTERED NUMBER:

09424261 (England and Wales)

ACCOUNTANTS:

Duncan and Toplis Limited

Pinnacle House

1 Pinnacle Way

Derby

Derbyshire

DE24 8ZS

FIXED ASSETS

Intangible assets

4

42,255

38,558

Tangible assets

5

39,710

52,947

81,965

91,505

CURRENT ASSETS

Debtors

6

510,337

473,794

Cash at bank

279,405

64,187

789,742

537,981

CREDITORS

Amounts falling due within one year

7

131,513

70,553

NET CURRENT ASSETS

658,229

467,428

TOTAL ASSETS LESS CURRENT LIABILITIES

740,194

558,933

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

740,094

558,833

SHAREHOLDERS' FUNDS

740,194

558,933

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 September 2026 and were signed by:

Mr A B R Jenkinson - Director

1.	STATUTORY INFORMATION

A B R Jenkinson 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business from 2017, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets

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

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

70,541

Additions

11,946

At 31 December 2025

82,487

AMORTISATION

At 1 January 2025

31,983

Charge for year

8,249

At 31 December 2025

40,232

NET BOOK VALUE

At 31 December 2025

42,255

At 31 December 2024

38,558

Goodwill arose on the purchase of the company's share in Robinson & Hall LLP.

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

55,249

DEPRECIATION

At 1 January 2025

2,302

Charge for year

13,237

At 31 December 2025

15,539

NET BOOK VALUE

At 31 December 2025

39,710

At 31 December 2024

52,947

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Due from Robinson & Hall LLP

406,776

307,184

Directors' current accounts

103,044

165,899

Prepayments and accrued income

517

711

510,337

473,794

Other than as stated under directors' current accounts above, none of the above amounts related to amounts due from the director or shareholder of the company either directly or indirectly.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

121,073

60,167

Accruals and deferred income

10,440

10,386

131,513

70,553

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

Mr A B R Jenkinson

Balance outstanding at start of year

165,899

164,691

Amounts advanced

124,618

184,447

Amounts repaid

(187,473

)

(183,239

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

103,044

165,899

Interest was charged on the director's advances at HM Revenue & Customs official rate being 2.25% per annum to 5th April 2025, then 3.75% per annum thereafter.

The directors advances were cleared within nine months of the period end.