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Company Registration No. 13007478 (England and Wales)
Lottie Leigh Fine Jewellery Limited Unaudited accounts for the year ended 30 November 2023
Lottie Leigh Fine Jewellery Limited Unaudited accounts Contents
Page
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Lottie Leigh Fine Jewellery Limited Company Information for the year ended 30 November 2023
Director
Charlotte Sarah Leigh
Company Number
13007478 (England and Wales)
Registered Office
Churchill House 137-139 Brent Street London NW4 4DJ
Accountants
Clearfin Accountants Limited Churchill House 137-139 Brent Street London NW4 4DJ
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Lottie Leigh Fine Jewellery Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
1 
1 
Current assets
Inventories
9,120 
7,615 
Debtors
1,472 
197 
Cash at bank and in hand
23,212 
31,556 
33,804 
39,368 
Creditors: amounts falling due within one year
(14,108)
(17,054)
Net current assets
19,696 
22,314 
Total assets less current liabilities
19,697 
22,315 
Creditors: amounts falling due after more than one year
(19,316)
(22,081)
Net assets
381 
234 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
380 
233 
Shareholders' funds
381 
234 
For the year ending 30 November 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 director acknowledges his 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 and authorised for issue on 23 August 2024 and were signed on its behalf by
Charlotte Sarah Leigh Director Company Registration No. 13007478
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Lottie Leigh Fine Jewellery Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Lottie Leigh Fine Jewellery Limited is a private company, limited by shares, registered in England and Wales, registration number 13007478. The registered office is Churchill House, 137-139 Brent Street, London, NW4 4DJ.
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.
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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Lottie Leigh Fine Jewellery Limited Notes to the Accounts for the year ended 30 November 2023
4
Intangible fixed assets
Other 
£ 
Cost
At 1 December 2022
1 
At 30 November 2023
1 
Amortisation
At 1 December 2022
- 
At 30 November 2023
- 
Net book value
At 30 November 2023
1 
At 30 November 2022
1 
5
Inventories
2023 
2022 
£ 
£ 
Finished goods
9,120 
7,615 
9,120 
7,615 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,472 
197 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
2,765 
2,475 
Trade creditors
1,753 
4,909 
Taxes and social security
85 
98 
Loans from directors
8,592 
8,072 
Accruals
913 
1,500 
14,108 
17,054 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
19,316 
22,081 
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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