Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-311The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.Other retail sale not in stores, stalls or marketsfalse2023-06-01false1truetrue 09026719 2023-06-01 2024-05-31 09026719 2022-06-01 2023-05-31 09026719 2024-05-31 09026719 2023-05-31 09026719 c:Director1 2023-06-01 2024-05-31 09026719 d:CurrentFinancialInstruments 2024-05-31 09026719 d:CurrentFinancialInstruments 2023-05-31 09026719 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 09026719 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 09026719 d:ShareCapital 2024-05-31 09026719 d:ShareCapital 2023-05-31 09026719 d:RetainedEarningsAccumulatedLosses 2024-05-31 09026719 d:RetainedEarningsAccumulatedLosses 2023-05-31 09026719 c:OrdinaryShareClass1 2023-06-01 2024-05-31 09026719 c:OrdinaryShareClass1 2024-05-31 09026719 c:FRS102 2023-06-01 2024-05-31 09026719 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 09026719 c:FullAccounts 2023-06-01 2024-05-31 09026719 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 09026719 e:PoundSterling 2023-06-01 2024-05-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 09026719














JEWELLERY MANAGEMENT COMPANY LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

 
JEWELLERY MANAGEMENT COMPANY LIMITED
 

CONTENTS



Page
Statement of financial position
 
1
Notes to the financial statements
 
2 - 3


 
JEWELLERY MANAGEMENT COMPANY LIMITED
REGISTERED NUMBER:09026719

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2024

2024
2023
Note
£
£

  

  

Current Liabilities
  

Creditors: amounts falling due within one year
 4 
(74,541)
(74,541)

Net current liabilities
  
 
 
(74,541)
 
 
(74,541)

  

Net liabilities
  
(74,541)
(74,541)


Capital and reserves
  

Called up share capital 
 5 
1
1

Profit and loss account
  
(74,542)
(74,542)

  
(74,541)
(74,541)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 December 2024.




A Smirnov
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
JEWELLERY MANAGEMENT COMPANY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Jewellery Management Company Limited is a private limited company incorporated in England and Wales. Its registered office is 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire WD6 1JD.
The principal activity of the company was the selling of goods.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company has net current liabilities and net liabilities. The controlling party has given assurances that funds will be made available to the company so that it will be able to meet its financial obligations as and when they fall due for at least twelve months from the date the accounts are approved. Therefore the accounts have been prepared under the going concern basis.

 
2.3

Basic financial instruments

The company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans with related parties.
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.
Cash and cash equivalents comprise cash balances and call deposits.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
74,541
74,541


Page 2

 
JEWELLERY MANAGEMENT COMPANY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

5.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 Ordinary share of £1
1
1


Page 3