W.T. Jenkins Limited

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—9

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Accountant's Report

For The Year Ended 31 March 2026

Accountant's Report

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of W.T. Jenkins Limited For The Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of W.T. Jenkins Limited For The Year Ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of W.T. Jenkins Limited , as a body, in accordance with the terms of our engagement letter dated 20 April 2026. Our work has been undertaken solely to prepare for your approval the accounts of W.T. Jenkins Limited and state those matters that we have agreed to state to the directors of W.T. Jenkins Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than W.T. Jenkins Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that W.T. Jenkins Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of W.T. Jenkins Limited . You consider that W.T. Jenkins Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of W.T. Jenkins Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

6 October 2026

ERC Accountants & Business Advisers Limited

Chartered Accountants

Hanover Buildings

11-13 Hanover Street

Liverpool

Merseyside

L1 3DN

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W.T. Jenkins Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 01215032

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		227,403		167,702

			227,403		167,702
CURRENT ASSETS
Stocks	5	21,000		21,000
Debtors	6	643,946		606,869
Cash at bank and in hand		125,140		239,130

		790,086		866,999
Creditors: Amounts Falling Due Within One Year	7	(479,187 )		(531,570 )

NET CURRENT ASSETS (LIABILITIES)			310,899		335,429

TOTAL ASSETS LESS CURRENT LIABILITIES			538,302		503,131

Creditors: Amounts Falling Due After More Than One Year	8		(122,486 )		(111,213 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(56,851 )		(41,926 )

NET ASSETS			358,965		349,992

CAPITAL AND RESERVES
Called up share capital	11		10,000		10,000
Capital redemption reserve			89,600		89,600
Profit and Loss Account			259,365		250,392

SHAREHOLDERS' FUNDS			358,965		349,992

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W.T. Jenkins Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 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 Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr S Murray Director	Mr M B Giardelli Director
6 October 2026

The notes on pages 5 to 9 form part of these financial statements.

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W.T. Jenkins Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

W.T. Jenkins Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01215032 . The registered office is Unit 27 Sefton Lane Industrial Estate, Maghull, Liverpool, Merseyside, L31 8DN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and machinery	15% Reducing balance
Motor vehicles	25% Reducing balance
Fixtures and fittings	15% Reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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W.T. Jenkins Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 24 (2025: 24)

4. Tangible Assets

	Plant and machinery	Motor vehicles	Fixtures and fittings	Total
	£	£	£	£
Cost
As at 1 April 2025	35,292	320,687	6,813	362,792
Additions	-	135,717	-	135,717
Disposals	-	(41,965 )	-	(41,965 )

As at 31 March 2026	35,292	414,439	6,813	456,544

Depreciation
As at 1 April 2025	10,751	179,939	4,400	195,090
Provided during the period	3,681	60,420	362	64,463
Disposals	-	(30,412 )	-	(30,412 )

As at 31 March 2026	14,432	209,947	4,762	229,141

Net Book Value
As at 31 March 2026	20,860	204,492	2,051	227,403

As at 1 April 2025	24,541	140,748	2,413	167,702

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W.T. Jenkins Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

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

	2026	2025
	£	£
Plant and machinery	20,861	24,542
Motor vehicles	201,137	112,678

	221,998	137,220

5. Stocks

	2026	2025
	£	£
Work in progress	21,000	21,000

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	584,079	545,760
Prepayments and accrued income	34,082	26,430
VAT	25,785	34,679

	643,946	606,869

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	68,254	36,102
Trade creditors	319,267	378,252
Bank loans and overdrafts	30,000	30,000
Corporation tax	8,015	46,959
Other taxes and social security	17,509	19,215
Other creditors	10,901	8,703
Accruals and deferred income	10,120	9,934
Directors' loan accounts	15,121	2,405

	479,187	531,570

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	119,986	78,713
Bank loans	2,500	32,500

	122,486	111,213

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W.T. Jenkins Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Secured Creditors

Of the creditors the following amounts are secured.

	2026		2025
	£		£
Net obligations under finance lease and hire purchase contracts	188,240		114,815

10. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	68,254	36,102
Later than one year and not later than five years	119,986	78,713

	188,240	114,815

	188,240	114,815

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10,000	10,000

12. Other Commitments

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

	2026	2025
	£	£
Not later than one year	-	14,457

	-	14,457

13. Directors Advances, Credits and Guarantees

No director received advances, credits or guarantees during the current or previous accounting periods.

14. Related Party Transactions

The following related party transactions were undertaken during the year:

During the year dividends were declared to the parent company, WT Jenkins Holdings Ltd, totalling £136,000 (2025: £81,000) The parent company withdrew £136,000 (2025: £81,000) during the year. At the year end WT Jenkins Holdings Ltd owed the company £nil (2025: £nil)

During the year a director of the company, introduced amounts totalling £14,746 (2025: £18,740) and withdrew amounts totaling £6,626 (2025: £23,567). At the balance sheet date the amount payable to the director was £9,323 (2025: £1,203).

During the year a director of the company, introduced amounts totalling £13,413 (2025: £23,986) and withdrew amounts totaling £8,819 (2025: £22,786). At the balance sheet date the amount payable to the director was £5,797 (2025: £1,203).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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W.T. Jenkins Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

15. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is WT Jenkins Holdings Limited . WT Jenkins Holdings Limited was incorporated in England and Wales. The registered office of WT Jenkins Holdings Limited is Unit 27, Sefton Lane Industrial Estate, Maghull, Liverpool, L31 8DN.

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Directors	Mr S Murray
	Mr M B Giardelli

Company Number	01215032

Registered Office	Unit 27 Sefton Lane Industrial Estate
	Maghull
	Liverpool
	Merseyside
	L31 8DN

Accountants	ERC Accountants & Business Advisers Limited
	Chartered Accountants
	Hanover Buildings
	11-13 Hanover Street
	Liverpool
	Merseyside
	L1 3DN