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Company Registration No. 13637046 (England and Wales)
Kenar Jewellery Ltd Unaudited accounts for the period from 1 October 2023 to 30 June 2024
Kenar Jewellery Ltd Unaudited accounts Contents
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Kenar Jewellery Ltd Company Information for the period from 1 October 2023 to 30 June 2024
Director
Carl Joseph
Company Number
13637046 (England and Wales)
Registered Office
371-373 Edgware Road London W2 1BS
Accountants
RMR Partnership LLP 3rd Floor, Vyman House 104 College Road Harrow Middlesex HA1 1BQ
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Kenar Jewellery Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
500 
562 
Current assets
Inventories
- 
839,217 
Cash at bank and in hand
11,320 
11,584 
11,320 
850,801 
Creditors: amounts falling due within one year
(1,747)
(840,468)
Net current assets
9,573 
10,333 
Net assets
10,073 
10,895 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
9,973 
10,795 
Shareholders' funds
10,073 
10,895 
For the period ending 30 June 2024 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 4 September 2024 and were signed on its behalf by
Carl Joseph Director Company Registration No. 13637046
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Kenar Jewellery Ltd Notes to the Accounts for the period from 1 October 2023 to 30 June 2024
1
Statutory information
Kenar Jewellery Ltd is a private company, limited by shares, registered in England and Wales, registration number 13637046. The registered office is 371-373 Edgware Road, London, W2 1BS.
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 period, 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% as per reducing balance method
Fixtures & fittings
25% as per reducing balance method
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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Kenar Jewellery Ltd Notes to the Accounts for the period from 1 October 2023 to 30 June 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
364 
333 
697 
At 30 June 2024
364 
333 
697 
Depreciation
At 1 October 2023
36 
99 
135 
Charge for the period
33 
29 
62 
At 30 June 2024
69 
128 
197 
Net book value
At 30 June 2024
295 
205 
500 
At 30 September 2023
328 
234 
562 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
- 
1,167 
Trade creditors
- 
826,415 
Loans from directors
397 
10,786 
Accruals
1,350 
2,100 
1,747 
840,468 
6
Average number of employees
During the period the average number of employees was 1 (2023: 2).
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