REGISTERED NUMBER: 04380852 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

R. Jenkins & Sons Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Directors:

M R Jenkins

Mrs B Jenkins

Mrs A L Jenkins

Registered office:

Hilltop

Boatside

Hay-on-Wye

Herefordshire

HR3 5RS

Registered number:

04380852 (England and Wales)

Accountants:

Acre Accountancy Limited

Unit 2

Foley Works

Foley Trading Estate

Hereford

Herefordshire

HR1 2SF

FIXED ASSETS

Tangible assets

5

1,782,703

2,051,373

Investments

6

596,925

-

2,379,628

2,051,373

CURRENT ASSETS

Debtors

7

113,091

241,006

Cash at bank

765,860

797,496

878,951

1,038,502

CREDITORS

Amounts falling due within one year

(354,959

)

(317,028

)

NET CURRENT ASSETS

523,992

721,474

TOTAL ASSETS LESS CURRENT LIABILITIES

2,903,620

2,772,847

PROVISIONS FOR LIABILITIES

(212,270

)

(237,988

)

NET ASSETS

2,691,350

2,534,859

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

2,690,350

2,533,859

2,691,350

2,534,859

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 27 July 2026 and were signed on its behalf by:

M R Jenkins - Director

1.	STATUTORY INFORMATION

R. Jenkins & 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

15% on reducing balance

Computer equipment

-

33% on reducing balance

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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2025 - 15 ) .

5.	TANGIBLE FIXED ASSETS

Totals

£

Cost

At 1 April 2025

2,910,675

Additions

132,574

Disposals

(262,869

)

At 31 March 2026

2,780,380

Depreciation

At 1 April 2025

859,302

Charge for year

156,924

Eliminated on disposal

(18,549

)

At 31 March 2026

997,677

Net book value

At 31 March 2026

1,782,703

At 31 March 2025

2,051,373

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

Cost

Additions

779,248

Disposals

(181,695

)

At 31 March 2026

597,553

Provisions

Charge for year

628

At 31 March 2026

628

Net book value

At 31 March 2026

596,925

7.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other debtors

9,202

20,771

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Class:

Nominal

Number:

value:

£

997

Ordinary shares

£1

997

1

Ordinary A shares

£1

1

1

Ordinary B shares

£1

1

1

Ordinary C shares

£1

1

1,000

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

M R Jenkins

Balance outstanding at start of year

24,536

42,138

Amounts advanced

47,056

55,947

Amounts repaid

(100,000

)

(73,549

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(28,408

)

24,536

Mrs B Jenkins

Balance outstanding at start of year

15,035

19,737

Amounts advanced

29,908

26,798

Amounts repaid

(45,000

)

(31,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(57

)

15,035

Mrs A L Jenkins

Balance outstanding at start of year

-

-

Amounts advanced

17,320

-

Amounts repaid

(100,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(82,680

)

-