Registered number
07074968
Jupp Fine Jewellery Limited
Filleted Accounts
31 March 2024
Jupp Fine Jewellery Limited
Registered number: 07074968
Director's Report
The director presents her report and accounts for the year ended 31 March 2024.
Principal activities
The company's principal activity during the year continued to be that of Fine Jewellery
Directors
The following persons served as directors during the year:
Gillian Jupp
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 28 November 2024 and signed on its behalf.
G Jupp
Director
Jupp Fine Jewellery Limited
Accountants' Report
Accountants' report to the director of
Jupp Fine Jewellery Limited
You consider that the company is exempt from an audit for the year ended 31 March 2024. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Champ Consultants Limited
Chartered Accountants
34 Croydon Road
Caterham
Surrey
CR3 6QB
28 November 2024
Jupp Fine Jewellery Limited
Profit and Loss Account
for the year ended 31 March 2024
2024 2023
£ £
Operating profit - -
Profit before taxation - -
Tax on profit - -
Profit for the financial year - -
Jupp Fine Jewellery Limited
Registered number: 07074968
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Current assets
Debtors 3 1,141 3,763
Cash at bank and in hand 127 -
1,268 3,763
Creditors: amounts falling due within one year 4 - (2,495)
Net current assets 1,268 1,268
Net assets 1,268 1,268
Capital and reserves
Called up share capital 100 100
Profit and loss account 1,168 1,168
Shareholders' funds 1,268 1,268
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
G Jupp
Director
Approved by the board on 28 November 2024
Jupp Fine Jewellery Limited
Statement of Changes in Equity
for the year ended 31 March 2024
Share Share Re- Profit Total
capital premium valuation and loss
reserve account
£ £ £ £ £
At 1 April 2022 100 - - 1,168 1,268
At 31 March 2023 100 - - 1,168 1,268
At 1 April 2023 100 - - 1,168 1,268
At 31 March 2024 100 - - 1,168 1,268
Jupp Fine Jewellery Limited
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 0 0
3 Debtors 2024 2023
£ £
Other debtors 1,141 3,763
4 Creditors: amounts falling due within one year 2024 2023
£ £
Other creditors - 2,495
5 Other information
Jupp Fine Jewellery Limited is a private company limited by shares and incorporated in England. Its registered office is:
30 Fleet Street
London
EC4Y 1AA
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