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REGISTERED NUMBER: SC286091 (Scotland)








UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

K & C JEWELLERS LIMITED

K & C JEWELLERS LIMITED (REGISTERED NUMBER: SC286091)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023










Page

Balance Sheet 1 to 2

Chartered Accountants' Report 3

K & C JEWELLERS LIMITED (REGISTERED NUMBER: SC286091)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
£    £    £    £   
FIXED ASSETS 311,075 321,055

CURRENT ASSETS 439,550 466,972

CREDITORS
Amounts falling due within one year (260,615 ) (233,415 )
NET CURRENT ASSETS 178,935 233,557
TOTAL ASSETS LESS CURRENT
LIABILITIES

490,010

554,612

CREDITORS
Amounts falling due after more than one year 186,092 241,292
NET ASSETS 303,918 313,320

CAPITAL AND RESERVES 303,918 313,320

NOTES TO THE FINANCIAL STATEMENTS

1. STATUTORY INFORMATION

K & C Jewellers Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number: SC286091

Registered office: 2 Bridge Street
ELLON
Aberdeenshire
AB41 9AA

2. AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 3 (2022 - 5 ) .



The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

K & C JEWELLERS LIMITED (REGISTERED NUMBER: SC286091)

BALANCE SHEET - continued
31 OCTOBER 2023


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

The financial statements were approved by the director and authorised for issue on 30 October 2024 and were signed by:





K D Reid - Director


CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
K & C JEWELLERS LIMITED


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of K & C Jewellers Limited for the year ended 31 October 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the director of K & C Jewellers Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of K & C Jewellers Limited and state those matters that we have agreed to state to the director of K & C Jewellers Limited in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that K & C Jewellers Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of K & C Jewellers Limited. You consider that K & C Jewellers Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of K & C Jewellers Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Bain Henry Reid
Chartered Accountants
4 West Craibstone Street
Bon-Accord Square
ABERDEEN
AB11 6YL


30 October 2024