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REGISTERED NUMBER: 12871365 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

LUMINARY FINE JEWELLERY LIMITED

LUMINARY FINE JEWELLERY LIMITED (REGISTERED NUMBER: 12871365)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LUMINARY FINE JEWELLERY LIMITED

Company Information
for the Year Ended 30 September 2023







DIRECTORS: S Davis
E Davis





REGISTERED OFFICE: C/o Bwbca Limited
Dukes Court
Duke Street
Woking
Surrey
GU21 5BH





REGISTERED NUMBER: 12871365 (England and Wales)





ACCOUNTANTS: BWBCA Limited
Dukes Court
Duke Street
Woking
Surrey
GU21 5BH

LUMINARY FINE JEWELLERY LIMITED (REGISTERED NUMBER: 12871365)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 2,277 3,036
Tangible assets 6 12,447 2,828
14,724 5,864

CURRENT ASSETS
Stocks 31,000 10,966
Debtors 7 25,314 2,407
Cash at bank and in hand 141,131 7,168
197,445 20,541
CREDITORS
Amounts falling due within one year 8 85,181 24,514
NET CURRENT ASSETS/(LIABILITIES) 112,264 (3,973 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

126,988

1,891

PROVISIONS FOR LIABILITIES 584 1,167
NET ASSETS 126,404 724

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 126,304 624
SHAREHOLDERS' FUNDS 126,404 724

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 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.

LUMINARY FINE JEWELLERY LIMITED (REGISTERED NUMBER: 12871365)

Balance Sheet - continued
30 September 2023


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 Board of Directors and authorised for issue on 10 November 2023 and were signed on its behalf by:





S Davis - Director


LUMINARY FINE JEWELLERY LIMITED (REGISTERED NUMBER: 12871365)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Luminary Fine Jewellery 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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.

Website is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Home office - 10% on cost
Plant and machinery - 25% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

LUMINARY FINE JEWELLERY LIMITED (REGISTERED NUMBER: 12871365)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

3. ACCOUNTING POLICIES - continued

Deferred tax
Deferred tax is recognised in respect of all material 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.

4. EMPLOYEES

The average number of employees during the year was NIL (2022 - NIL).

5. INTANGIBLE FIXED ASSETS
Website
£   
COST
At 1 October 2022
and 30 September 2023 3,795
AMORTISATION
At 1 October 2022 759
Amortisation for year 759
At 30 September 2023 1,518
NET BOOK VALUE
At 30 September 2023 2,277
At 30 September 2022 3,036

LUMINARY FINE JEWELLERY LIMITED (REGISTERED NUMBER: 12871365)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

6. TANGIBLE FIXED ASSETS
Home Plant and Computer
office machinery equipment Totals
£    £    £    £   
COST
At 1 October 2022 - 1,934 1,990 3,924
Additions 10,833 - 1,024 11,857
Disposals - (458 ) - (458 )
At 30 September 2023 10,833 1,476 3,014 15,323
DEPRECIATION
At 1 October 2022 - 264 832 1,096
Charge for year 722 369 718 1,809
Eliminated on disposal - (29 ) - (29 )
At 30 September 2023 722 604 1,550 2,876
NET BOOK VALUE
At 30 September 2023 10,111 872 1,464 12,447
At 30 September 2022 - 1,670 1,158 2,828

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Other debtors 25,314 2,407

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade creditors - 8
Taxation and social security 79,220 7,302
Other creditors 5,961 17,204
85,181 24,514

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
75 Ordinary A £1 75 75
15 Ordinary B £1 15 15
5 Ordinary C £1 5 5
5 Ordinary D £1 5 5
100 100

LUMINARY FINE JEWELLERY LIMITED (REGISTERED NUMBER: 12871365)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2023 and 30 September 2022:

30.9.23 30.9.22
£    £   
S Davis and E Davis
Balance outstanding at start of year 1,441 (6,251 )
Amounts advanced 85,990 53,942
Amounts repaid (68,187 ) (46,250 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 19,244 1,441

Interest has been included on the loan at HMRC beneficial loan rates. This was repaid shortly after the year end.