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Registered number: 07403849














THE JEWELLERY EDITOR LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  31 DECEMBER 2023

 
THE JEWELLERY EDITOR LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 5


 
THE JEWELLERY EDITOR LIMITED
REGISTERED NUMBER:07403849

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
94

Current assets
  

Debtors: amounts falling due within one year
 5 
19,411
2,404

Cash at bank and in hand
  
6,701
6,612

Current liabilities
  
26,112
9,016

Creditors: amounts falling due within one year
 6 
(14,200)
(13,439)

Net current assets/(liabilities)
  
 
 
11,912
 
 
(4,423)

Total assets less current liabilities
  
11,912
(4,329)

  

Net assets/(liabilities)
  
11,912
(4,329)


Capital and reserves
  

Called up share capital 
 7 
500,150
500,150

Share premium account
  
79,965
79,965

Profit and loss account
  
(568,203)
(584,444)

  
11,912
(4,329)


The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 August 2024.



C Pasquier
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
THE JEWELLERY EDITOR LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

The Jewellery Editor Limited is a limited liability company registered in England and Wales. Its registered office address is at 41 Ashchurch Grove, London, W12 9BU.
The principal activity during the year was that of review and editing of the Jewellery magazine.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Other fixed assets
-
25%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 2

 
THE JEWELLERY EDITOR LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.4

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is £ Sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 3

 
THE JEWELLERY EDITOR LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Tangible fixed assets





Other fixed assets

£



Cost or valuation


At 1 January 2023
4,793



At 31 December 2023

4,793



Depreciation


At 1 January 2023
4,699


Charge for the year on owned assets
93



At 31 December 2023

4,792



Net book value



At 31 December 2023
1



At 31 December 2022
93


5.


Debtors

2023
2022
£
£


Trade debtors
17,282
833

Other debtors
1,300
1,026

Prepayments and accrued income
829
545

19,411
2,404



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
838

Other creditors
12,837
12,212

Accruals and deferred income
1,363
389

14,200
13,439


Page 4

 
THE JEWELLERY EDITOR LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



150 (2022 - 150) Ordinary shares of £1 each
150
150
500,000 (2022 - 500,000) Preference shares of £1 each
500,000
500,000

500,150

500,150


 
Page 5