2022-09-012023-08-312023-08-31false12137037TOMM JEWELLERY 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TOMM JEWELLERY LIMITED

Registered Number
12137037
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

TOMM JEWELLERY LIMITED
Company Information
for the year from 1 September 2022 to 31 August 2023

Director

TOONE, Lucy

Registered Address

3a Market Road
3a Market Road
Chichester
PO19 1JW

Registered Number

12137037 (England and Wales)
TOMM JEWELLERY LIMITED
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets312,8596,226
12,8596,226
Current assets
Stocks479,00010,000
Debtors58,1053,759
Cash at bank and on hand123,45997,102
210,564110,861
Creditors amounts falling due within one year6(113,207)(57,280)
Net current assets (liabilities)97,35753,581
Total assets less current liabilities110,21659,807
Net assets110,21659,807
Capital and reserves
Called up share capital100100
Profit and loss account110,11659,707
Shareholders' funds110,21659,807
The financial statements were approved and authorised for issue by the Director on 28 August 2024, and are signed on its behalf by:
TOONE, Lucy
Director
Registered Company No. 12137037
TOMM JEWELLERY LIMITED
Notes to the Financial Statements
for the year ended 31 August 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Office Equipment2525
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year86
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 September 226,4851,8178,302
Additions-10,03110,031
At 31 August 236,48511,84818,333
Depreciation and impairment
At 01 September 221,6224542,076
Charge for year1,2162,1823,398
At 31 August 232,8382,6365,474
Net book value
At 31 August 233,6479,21212,859
At 31 August 224,8631,3636,226
4.Stocks

2023

2022

££
Other stocks79,00010,000
Total79,00010,000
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables6,398-
Other debtors-3,183
Prepayments and accrued income1,707576
Total8,1053,759
Short term debtors are measured at transaction price (which is usually the invoice price), less an impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables14,86127,961
Taxation and social security42,27527,319
Other creditors53,071-
Accrued liabilities and deferred income3,0002,000
Total113,20757,280
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.