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Registered Number: 06891989
England & Northern Ireland

 

 

 

L PLATT JEWELLERS LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 7,977    5,034 
7,977    5,034 
Current assets      
Stocks 4 197,062    227,156 
Debtors 5 181,339    126,726 
Cash at bank and in hand 45,614    56,174 
424,015    410,056 
Creditors: amount falling due within one year 6 (71,077)   (73,760)
Net current assets 352,938    336,296 
 
Total assets less current liabilities 360,915    341,330 
Creditors: amount falling due after more than one year 7 (10,883)   (20,835)
Provisions for liabilities 8 (67)   (9)
Net assets 349,965    320,486 
 

Capital and reserves
     
Called up share capital 100    100 
Share premium account 9 235,186    235,186 
Profit and loss account 114,679    85,200 
Shareholders' funds 349,965    320,486 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 24 January 2025 and were signed on its behalf by:


-------------------------------
Kathleen Sobieraj
Director
1
General Information
L Platt Jewellers Ltd is a private company, limited by shares, registered in England & Northern Ireland, registration number 06891989, registration address Unit 1.7 Middleton Shopping Centre, Middleton, Greater Manchester, M24 4EL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 15 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 5 (2023 : 5).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 May 2023   35,935    380    36,315 
Additions 66      4,581    4,647 
Disposals      
At 30 April 2024 66    35,935    4,961    40,962 
Depreciation
At 01 May 2023   31,188    93    31,281 
Charge for year 19    712    973    1,704 
On disposals      
At 30 April 2024 19    31,900    1,066    32,985 
Net book values
Closing balance as at 30 April 2024 47    4,035    3,895    7,977 
Opening balance as at 01 May 2023   4,747    287    5,034 


4.

Stocks

2024
£
  2023
£
Finished Goods 197,062    227,156 
197,062    227,156 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 2,579    3,911 
Pledges 127,447    88,237 
Prepayments & Accrued Income 51,263    34,528 
Deposits paid 50    50 
181,339    126,726 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 5,294    5,185 
Bank Loans & Overdrafts 10,648    10,648 
NatWest - Credit Card 973    2,294 
Corporation Tax 13,378    11,374 
PAYE & Social Security 543    1,357 
Accrued Expenses 2,589    990 
Advance Paid (425)   (415)
Other Creditors 3   
Wages & Salaries Control Account (282)  
Directors' Current Accounts 29,291    34,281 
Directors' Current Accounts - K Sobieraj 6,152    4,626 
VAT 2,913    3,420 
71,077    73,760 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 10,883    20,835 
10,883    20,835 

8.

Provisions for liabilities

2024
£
  2023
£
Pension Provisions 67   
67   

9.

Share premium account

2024
£
  2023
£
Equity Share Premium b/fwd 235,186    235,186 
235,186    235,186 

2