1 March 2022 false No description of principal activity Taxfiler 2023.10.1 12470745business:PrivateLimitedCompanyLtd2022-03-012023-02-28 124707452022-02-28 124707452022-03-012023-02-28 12470745business:AuditExempt-NoAccountantsReport2022-03-012023-02-28 12470745business:FilletedAccounts2022-03-012023-02-28 124707452023-02-28 12470745business:Director12022-03-012023-02-28 12470745business:Director22022-03-012023-02-28 12470745business:RegisteredOffice2022-03-012023-02-28 124707452022-02-28 12470745core:WithinOneYear2023-02-28 12470745core:WithinOneYear2022-02-28 12470745core:AfterOneYear2023-02-28 12470745core:AfterOneYear2022-02-28 12470745core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 12470745core:ShareCapitalcore:PreviouslyStatedAmount2022-02-28 12470745core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 12470745core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-02-28 12470745core:PreviouslyStatedAmount2023-02-28 12470745core:PreviouslyStatedAmount2022-02-28 12470745business:SmallEntities2022-03-012023-02-28 12470745countries:EnglandWales2022-03-012023-02-28 12470745core:PlantMachinery2022-03-012023-02-28 12470745core:PlantMachinery2022-02-28 12470745core:PlantMachinery2023-02-28 12470745core:AfterOneYear2022-03-012023-02-28 124707452021-03-012022-02-28 iso4217:GBP xbrli:pure
Company Registration No. 12470745 (England and Wales)
Dementiev Fine Jewellery Ltd Unaudited accounts for the year ended 28 February 2023
Dementiev Fine Jewellery Ltd Unaudited accounts Contents
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Dementiev Fine Jewellery Ltd Company Information for the year ended 28 February 2023
Directors
Leonid DEMENTIEV Svetlana SHMELEVA
Company Number
12470745 (England and Wales)
Registered Office
42 BRITTON STREET CLERKENWELL LONDON EC1M 5AD UNITED KINGDOM
Accountants
GOLDEN TREE ACCOUNTING & BUSINESS CONSULTING LTD A M P House Dingwall Road London CR0 2LX
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Dementiev Fine Jewellery Ltd Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
900 
1,802 
Current assets
Debtors
- 
870 
Cash at bank and in hand
(1,474)
22,497 
(1,474)
23,367 
Creditors: amounts falling due within one year
(39,425)
(36,194)
Net current liabilities
(40,899)
(12,827)
Total assets less current liabilities
(39,999)
(11,025)
Creditors: amounts falling due after more than one year
(200,000)
(200,000)
Net liabilities
(239,999)
(211,025)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(240,099)
(211,125)
Shareholders' funds
(239,999)
(211,025)
For the year ending 28 February 2023 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 October 2023 and were signed on its behalf by
Leonid DEMENTIEV Director Company Registration No. 12470745
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Dementiev Fine Jewellery Ltd Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
Dementiev Fine Jewellery Ltd is a private company, limited by shares, registered in England and Wales, registration number 12470745. The registered office is 42 BRITTON STREET, CLERKENWELL, LONDON, EC1M 5AD, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 years
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 March 2022
3,606 
At 28 February 2023
3,606 
Depreciation
At 1 March 2022
1,804 
Charge for the year
902 
At 28 February 2023
2,706 
Net book value
At 28 February 2023
900 
At 28 February 2022
1,802 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
870 
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Dementiev Fine Jewellery Ltd Notes to the Accounts for the year ended 28 February 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
2,961 
- 
Trade creditors
3,655 
1,929 
Taxes and social security
4,785 
1,150 
Other creditors
- 
7,118 
Loans from directors
28,024 
25,997 
39,425 
36,194 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Loans from directors
200,000 
200,000 
The director, Ms Svetlana Shmeleva, has advanced a loan of £200,000.00 to the company. The loan is unsecured and subordinated to other creditors' loans to the business.
8
Average number of employees
During the year the average number of employees was 2 (2022: 4).
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