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REGISTERED NUMBER: 04466364 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2024

FOR

AMETHYST JEWELLERY WORKSHOP LTD.

AMETHYST JEWELLERY WORKSHOP LTD. (REGISTERED NUMBER: 04466364)

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


AMETHYST JEWELLERY WORKSHOP LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: Mr K Abed





REGISTERED OFFICE: 13 Trinity Square
Llandudno
LL30 2RB





REGISTERED NUMBER: 04466364 (England and Wales)





ACCOUNTANTS: Williams Denton Cyf
Chartered Certified Accountants
Glaslyn
Ffordd y Parc
Parc Menai
Bangor
Gwynedd
LL57 4FE

AMETHYST JEWELLERY WORKSHOP LTD. (REGISTERED NUMBER: 04466364)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 3,014 3,019
3,014 3,019

CURRENT ASSETS
Stocks 93,550 89,560
Debtors 6 92,509 32,785
Cash at bank and in hand 53,974 44,438
240,033 166,783
CREDITORS
Amounts falling due within one year 7 61,694 44,904
NET CURRENT ASSETS 178,339 121,879
TOTAL ASSETS LESS CURRENT
LIABILITIES

181,353

124,898

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 181,253 124,798
SHAREHOLDERS' FUNDS 181,353 124,898

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 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.

AMETHYST JEWELLERY WORKSHOP LTD. (REGISTERED NUMBER: 04466364)

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:





Mr K Abed - Director


AMETHYST JEWELLERY WORKSHOP LTD. (REGISTERED NUMBER: 04466364)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Amethyst Jewellery Workshop Ltd. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill being the amount paid in connection with the acquisition of the business will be written off over a 20 year period.

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.
Plant and machinery etc - 25% 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.

3. EMPLOYEES AND DIRECTORS

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

AMETHYST JEWELLERY WORKSHOP LTD. (REGISTERED NUMBER: 04466364)

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 50,000
AMORTISATION
At 1 October 2023
and 30 September 2024 50,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 27,957
Additions 999
At 30 September 2024 28,956
DEPRECIATION
At 1 October 2023 24,938
Charge for year 1,004
At 30 September 2024 25,942
NET BOOK VALUE
At 30 September 2024 3,014
At 30 September 2023 3,019

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 92,509 32,785

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1,228 7,975
Taxation and social security 57,285 35,056
Other creditors 3,181 1,873
61,694 44,904

AMETHYST JEWELLERY WORKSHOP LTD. (REGISTERED NUMBER: 04466364)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
Mr K Abed
Balance outstanding at start of year 32,785 (3,056 )
Amounts advanced 128,434 134,326
Amounts repaid (70,084 ) (98,485 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 91,135 32,785