2022-11-222023-11-302023-11-30false14500005STAR GEMS AND JEWELLERY 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STAR GEMS AND JEWELLERY LIMITED

Registered Number
14500005
(England and Wales)

Unaudited Financial Statements for the Period ended
30 November 2023

STAR GEMS AND JEWELLERY LIMITED
Company Information
for the period from 22 November 2022 to 30 November 2023

Director

IBRAHIMI, Omar

Registered Address

75 Portobello Road
London
W11 2QB

Registered Number

14500005 (England and Wales)
STAR GEMS AND JEWELLERY LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

£

£

Current assets
Stocks18,500
Cash at bank and on hand15,164
33,664
Creditors amounts falling due within one year(29,949)
Net current assets (liabilities)3,715
Total assets less current liabilities3,715
Net assets3,715
Capital and reserves
Called up share capital100
Profit and loss account3,615
Shareholders' funds3,715
The financial statements were approved and authorised for issue by the Director on 15 August 2024, and are signed on its behalf by:
IBRAHIMI, Omar
Director
Registered Company No. 14500005
STAR GEMS AND JEWELLERY LIMITED
Notes to the Financial Statements
for the period ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

2023
Average number of employees during the year2