REGISTERED NUMBER: 04555063 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Jenkinson & Co (Properties) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Mandy Jenkinson

Mr Martin Jenkinson

REGISTERED OFFICE:

East Farm

Carr Lane

Rotherham

South Yorkshire

S66 8PW

REGISTERED NUMBER:

04555063 (England and Wales)

FIXED ASSETS

Tangible assets

4

741,266

748,899

CURRENT ASSETS

Debtors

5

3,644

916

Cash at bank

598

2,433

4,242

3,349

CREDITORS

Amounts falling due within one year

6

218,412

209,544

NET CURRENT LIABILITIES

(214,170

)

(206,195

)

TOTAL ASSETS LESS CURRENT LIABILITIES

527,096

542,704

PROVISIONS FOR LIABILITIES

-

1,307

NET ASSETS

527,096

541,397

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

527,095

541,396

SHAREHOLDERS' FUNDS

527,096

541,397

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2025 and were signed on its behalf by:

Mr Martin Jenkinson - Director

Mrs Mandy Jenkinson - Director

1.	STATUTORY INFORMATION

Jenkinson & Co (Properties) Ltd 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

2% on cost

Plant and machinery etc

-

25% on reducing balance

Depreciation of freehold property considers the residual value at the end of its useful economic life. Land is not depreciated.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

831,014

56,969

887,983

DEPRECIATION

At 1 April 2024

92,165

46,919

139,084

Charge for year

5,120

2,513

7,633

At 31 March 2025

97,285

49,432

146,717

NET BOOK VALUE

At 31 March 2025

733,729

7,537

741,266

At 31 March 2024

738,849

10,050

748,899

Included in cost of land and buildings is freehold land of £ 170,130 (2024 - £ 170,130 ) which is not depreciated.

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2024

16,000

Transfer to ownership

(16,000

)

At 31 March 2025

-

DEPRECIATION

At 1 April 2024

11,992

Charge for year

1,002

Transfer to ownership

(12,994

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

4,008

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

202

712

Other debtors

3,442

204

3,644

916

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

469

Trade creditors

3,548

3,154

Amounts owed to group undertakings

214,864

205,204

Taxation and social security

-

269

Other creditors

-

448

218,412

209,544

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

-

469

8.	RELATED PARTY DISCLOSURES

Jenkinson & Co (Holdings) Limited

Parent company.

Monies were loaned between the companies on an interest free basis, payable on demand.

The amounts owed to this company at 31st March 2025: £214,864, (2024: £205,444).

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Jenkinson & Co (Holdings) Limited (Parent company).

The ultimate controlling party is Mr Martin Jenkinson.