Jenkins & Son Fishmongers Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13279230

Jenkins & Son Fishmongers Ltd

Filleted Unaudited Financial Statements

31 March 2026

Jenkins & Son Fishmongers Ltd

Financial Statements

Year ended 31 March 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Jenkins & Son Fishmongers Ltd

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	5	236,493	251,359

Current assets

Stocks		10,000	10,000
Debtors	6	20,306	41,312
Cash at bank and in hand		22,207	21,523
		--------	--------
		52,513	72,835

Creditors: amounts falling due within one year	7	79,858	98,612
		--------	--------
Net current liabilities		27,345	25,777
		---------	---------
Total assets less current liabilities		209,148	225,582

Creditors: amounts falling due after more than one year	8	51,505	64,617

Provisions	36,965	40,704
	---------	---------
Net assets	120,678	120,261
	---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	120,578	120,161
	---------	---------
Shareholders funds	120,678	120,261
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Jenkins & Son Fishmongers Ltd

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 17 October 2026 , and are signed on behalf of the board by:

Mr D Jenkins
Director

Company registration number: 13279230

Jenkins & Son Fishmongers Ltd

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold property improvements	-	5% straight line
Plant and machinery	-	20% straight line
Fixtures and fittings	-	20% straight line
Motor vehicles	-	10% straight line

	Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured 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 the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangement entered into. Debtors and creditors with not 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. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective inserts rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 10 (2025: 9 ).

5. Tangible assets

	Leasehold property improvements	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£	£
Cost
At 1 Apr 2025	139,806	98,821	10,486	35,500	2,615	287,228
Additions	1,531	15,888	3,688	–	2,339	23,446
Disposals	–	( 102)	( 3,680)	–	–	( 3,782)
	---------	---------	--------	--------	-------	---------
At 31 Mar 2026	141,337	114,607	10,494	35,500	4,954	306,892
	---------	---------	--------	--------	-------	---------
Depreciation
At 1 Apr 2025	6,613	25,500	612	2,033	1,111	35,869
Charge for the year	7,037	21,123	2,081	3,550	970	34,761
Disposals	–	( 35)	( 196)	–	–	( 231)
	---------	---------	--------	--------	-------	---------
At 31 Mar 2026	13,650	46,588	2,497	5,583	2,081	70,399
	---------	---------	--------	--------	-------	---------
Carrying amount
At 31 Mar 2026	127,687	68,019	7,997	29,917	2,873	236,493
	---------	---------	--------	--------	-------	---------
At 31 Mar 2025	133,193	73,321	9,874	33,467	1,504	251,359
	---------	---------	--------	--------	-------	---------

6. Debtors

	2026	2025
	£	£
Trade debtors	20,000	30,006
Other debtors	306	11,306
	--------	--------
	20,306	41,312
	--------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	6,471	5,953
Trade creditors	3,858	12,060
Corporation tax	8,146	–
Social security and other taxes	10,781	6,144
Other creditors	50,602	74,455
	--------	--------
	79,858	98,612
	--------	--------

The liability owed to National Westminster Bank PLC is supported by a personal guarantee from the director.

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	32,078	38,546
Other creditors	19,427	26,071
	--------	--------
	51,505	64,617
	--------	--------

The company's hire purchase and finance leases are secured on the assets to which they relate.

The liability owed to National Westminster Bank PLC is supported by a personal guarantee from the director.

9. Related party transactions

At the year end the Director was owed £37,227 by the company (2025: £58,883). At the year end the company owed £1,613 (2025: was owed £4,785) to a company associated by common control.