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Company Registration No. 05215793 (England and Wales)
Alexander Jewellers Ltd Unaudited accounts for the year ended 30 September 2023
Alexander Jewellers Ltd Unaudited accounts Contents
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Alexander Jewellers Ltd Company Information for the year ended 30 September 2023
Directors
Ethan Boddy Caleb Boddy
Company Number
05215793 (England and Wales)
Registered Office
44 Goring Road Worthing West Sussex BN12 4AD United Kingdom
Accountants
JP Accountancy Services (Sussex) Limited 5 Fairfield Way Ashington Pulborough West Sussex RH20 3LA
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Alexander Jewellers Ltd Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,109 
2,482 
Current assets
Inventories
71,025 
58,616 
Debtors
3,486 
5,645 
Cash at bank and in hand
935 
21,091 
75,446 
85,352 
Creditors: amounts falling due within one year
(52,913)
(26,497)
Net current assets
22,533 
58,855 
Net assets
24,642 
61,337 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
24,542 
61,237 
Shareholders' funds
24,642 
61,337 
For the year ending 30 September 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 10 March 2024 and were signed on its behalf by
Caleb Boddy Director Company Registration No. 05215793
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Alexander Jewellers Ltd Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Alexander Jewellers Ltd is a private company, limited by shares, registered in England and Wales, registration number 05215793. The registered office is 44 Goring Road, Worthing, West Sussex, BN12 4AD, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Fixtures & fittings
15% reducing balance
Computer equipment
33.3% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Alexander Jewellers Ltd Notes to the Accounts for the year ended 30 September 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2022
60,000 
At 30 September 2023
60,000 
Amortisation
At 1 October 2022
60,000 
At 30 September 2023
60,000 
Net book value
At 30 September 2023
- 
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2022
15,880 
6,900 
22,780 
At 30 September 2023
15,880 
6,900 
22,780 
Depreciation
At 1 October 2022
13,398 
6,900 
20,298 
Charge for the year
373 
- 
373 
At 30 September 2023
13,771 
6,900 
20,671 
Net book value
At 30 September 2023
2,109 
- 
2,109 
At 30 September 2022
2,482 
- 
2,482 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
799 
Accrued income and prepayments
1,726 
4,846 
Other debtors
1,760 
- 
3,486 
5,645 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
7,632 
12,741 
Trade creditors
5,300 
45 
Taxes and social security
2,587 
12,013 
Other creditors
251 
398 
Loans from directors
35,000 
- 
Accruals
2,143 
1,300 
52,913 
26,497 
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Alexander Jewellers Ltd Notes to the Accounts for the year ended 30 September 2023
8
Average number of employees
During the year the average number of employees was 10 (2022: 9).
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