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REGISTERED NUMBER: 09786016 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Jewells of Halifax Limited

Jewells of Halifax Limited (Registered number: 09786016)

Contents of the Financial Statements
for the Year Ended 30 September 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Jewells of Halifax Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: Mrs J E Wells





SECRETARY:





REGISTERED OFFICE: Horley Green House
Horley Green Road
Halifax
West Yorkshire
HX3 6AS





REGISTERED NUMBER: 09786016 (England and Wales)





ACCOUNTANTS: Horley Green Chartered Accountants
Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS

Jewells of Halifax Limited (Registered number: 09786016)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 4,500 4,500
Tangible assets 5 79,002 80,296
83,502 84,796

CURRENT ASSETS
Stocks 638 730
Prepayments and accrued income 198 180
Cash at bank and in hand 24,372 19,643
25,208 20,553
CREDITORS
Amounts falling due within one year 6 50,139 55,061
NET CURRENT LIABILITIES (24,931 ) (34,508 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

58,571

50,288

PROVISIONS FOR LIABILITIES 7 1,394 1,640
NET ASSETS 57,177 48,648

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 57,176 48,647
SHAREHOLDERS' FUNDS 57,177 48,648

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Jewells of Halifax Limited (Registered number: 09786016)

Balance Sheet - continued
30 September 2024


The 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.

The financial statements were approved by the director and authorised for issue on 29 January 2025 and were signed by:





Mrs J E Wells - Director


Jewells of Halifax Limited (Registered number: 09786016)

Notes to the Financial Statements
for the Year Ended 30 September 2024


1. STATUTORY INFORMATION

Jewells of Halifax Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and Fittings - 15% on 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

Jewells of Halifax Limited (Registered number: 09786016)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 4,500
NET BOOK VALUE
At 30 September 2024 4,500
At 30 September 2023 4,500

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
Property Fittings Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 71,666 23,866 95,532
DEPRECIATION
At 1 October 2023 - 15,236 15,236
Charge for year - 1,294 1,294
At 30 September 2024 - 16,530 16,530
NET BOOK VALUE
At 30 September 2024 71,666 7,336 79,002
At 30 September 2023 71,666 8,630 80,296

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade Creditors 170 -
Tax 2,707 3,935
Social security and other taxes 278 202
Directors' loan accounts 45,873 49,844
Accrued Expenses 1,111 1,080
50,139 55,061

7. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred Tax 1,394 1,640

Jewells of Halifax Limited (Registered number: 09786016)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 October 2023 1,640
Deferred Tax (246 )
Balance at 30 September 2024 1,394

8. RELATED PARTY DISCLOSURES

The company is controlled by the company director.