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REGISTERED NUMBER: 07662833 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 November 2023

for

Rockefeller's Jewellers Limited

Rockefeller's Jewellers Limited (Registered number: 07662833)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rockefeller's Jewellers Limited

Company Information
for the Year Ended 30 November 2023







DIRECTOR: J L Mulroy





REGISTERED OFFICE: Reedham House
31 King Street West
Manchester
M3 2PJ





REGISTERED NUMBER: 07662833 (England and Wales)





ACCOUNTANTS: Freedman Frankl & Taylor
Chartered Accountants
Reedham House
31 King Street West
Manchester
M3 2PJ

Rockefeller's Jewellers Limited (Registered number: 07662833)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 59,162 74,426

CURRENT ASSETS
Stocks 1,428,685 2,379,510
Debtors 5 2,448,414 998,906
Cash at bank and in hand 261,191 230,230
4,138,290 3,608,646
CREDITORS
Amounts falling due within one year 6 1,174,553 1,022,468
NET CURRENT ASSETS 2,963,737 2,586,178
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,022,899

2,660,604

PROVISIONS FOR LIABILITIES 14,452 16,375
NET ASSETS 3,008,447 2,644,229

CAPITAL AND RESERVES
Called up share capital 7 200 200
Retained earnings 3,008,247 2,644,029
SHAREHOLDERS' FUNDS 3,008,447 2,644,229

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Rockefeller's Jewellers Limited (Registered number: 07662833)

Balance Sheet - continued
30 November 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 director and authorised for issue on 23 August 2024 and were signed by:





J L Mulroy - Director


Rockefeller's Jewellers Limited (Registered number: 07662833)

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

1. STATUTORY INFORMATION

Rockefeller's Jewellers 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.

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.

Government grants
Government grants are credited to the profit and loss account as the related expenditure is incurred.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - The period of the lease
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 20% on cost
Computer equipment - 25% on cost

Tangible fixed assets are recorded at cost less any tax, discounts and rebates. Subsequently they are recorded at cost less accumulated depreciation and impairment.

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.

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.

Rockefeller's Jewellers Limited (Registered number: 07662833)

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

2. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern
The company's financial statements for the year ended 30 November 2023 have been prepared on a going concern basis as, after making appropriate enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2022 33,716 105,266 21,863 30,861 191,706
Additions - - - 2,287 2,287
Disposals - (1,932 ) - (15,525 ) (17,457 )
At 30 November 2023 33,716 103,334 21,863 17,623 176,536
DEPRECIATION
At 1 December 2022 32,003 56,091 7,288 21,898 117,280
Charge for year 571 8,250 4,372 4,358 17,551
Eliminated on disposal - (1,932 ) - (15,525 ) (17,457 )
At 30 November 2023 32,574 62,409 11,660 10,731 117,374
NET BOOK VALUE
At 30 November 2023 1,142 40,925 10,203 6,892 59,162
At 30 November 2022 1,713 49,175 14,575 8,963 74,426

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 144,501 108,701
Other debtors 2,303,913 890,205
2,448,414 998,906

Rockefeller's Jewellers Limited (Registered number: 07662833)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 93,443 58,513
Taxation and social security 237,248 249,732
Other creditors 843,862 714,223
1,174,553 1,022,468

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
181 'A' £1 181 181
5 'B' £1 5 5
5 'C' £1 5 5
9 'D' £1 9 9
200 200

8. RELATED PARTY DISCLOSURES

Included within other creditors is the directors' current account balance of £177,424 (2022: £785).

Included within other debtors is a balance amounting to £77,353 (2022: £202,353) due from a company in which the directors of the company are also directors and shareholders. There are no fixed repayment terms and no interest is chargeable to the company in respect of this balance.