JILLIAN'S JEWELLERY LTD SC431276 Retail sale via mail order houses or via Internet false 1 September 2023 SC431276 2023-09-01 2024-08-31 SC431276 2023-08-31 SC431276 2024-08-31 SC431276 2022-09-01 2023-08-31 SC431276 2022-08-31 SC431276 2023-08-31 SC431276 frs102-bus:FRS102 2023-09-01 2024-08-31 SC431276 frs102-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 SC431276 frs102-bus:FullAccounts 2023-09-01 2024-08-31 SC431276 frs102-bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 SC431276 frs102-core:CurrentFinancialInstruments 2024-08-31 SC431276 frs102-core:CurrentFinancialInstruments 2023-08-31 SC431276 frs102-core:ShareCapital 2024-08-31 SC431276 frs102-core:ShareCapital 2023-08-31 SC431276 frs102-core:RetainedEarningsAccumulatedLosses 2024-08-31 SC431276 frs102-core:RetainedEarningsAccumulatedLosses 2023-08-31 SC431276 frs102-bus:Director1 2023-09-01 2024-08-31 SC431276 frs102-core:ComputerEquipment 2023-09-01 2024-08-31 SC431276 frs102-core:ComputerEquipment 2023-08-31 SC431276 frs102-core:LandBuildings 2023-08-31 SC431276 frs102-core:ComputerEquipment 2024-08-31 SC431276 frs102-core:LandBuildings 2024-08-31 SC431276 frs102-core:LandBuildings 2023-09-01 2024-08-31 SC431276 frs102-core:ComputerEquipment 2023-08-31 SC431276 frs102-core:LandBuildings 2023-08-31 SC431276 frs102-bus:OrdinaryShareClass1 2024-08-31 SC431276 frs102-bus:OrdinaryShareClass1 2023-08-31 SC431276 frs102-bus:OrdinaryShareClass1 2023-09-01 2024-08-31 xbrli:pure iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares
Registered number
SC431276
JILLIAN'S JEWELLERY LTD
Unaudited Accounts
for the year ended
31 August 2024
JILLIAN'S JEWELLERY LTD
Balance Sheet
as at 31 August 2024
Notes
2024
£
2023
£
Fixed assets
Tangible assets 3 63,241 63,522
63,241 63,522
Current assets
Stocks 300 300
Debtors 4 1,968 450
Cash at bank and in hand 18,664 10,223
20,932 10,973
Creditors: amounts falling due within one year 5 (2,512) (1,152)
Net current assets / (liabilities) 18,420 9,821
Total assets less current liabilities 81,661 73,343
Provisions for liabilities (0) (0)
Accruals and deferred income (721) (70)
Total net assets (liabilities) 80,940 73,273
Capital and reserves
Called up share capital 6 1,000 1,000
Profit and loss account 79,940 72,273
Shareholders' funds 80,940 73,273

JILLIAN'S JEWELLERY LTD
Balance Sheet
as at 31 August 2024



These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 August 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Signed on behalf of the board of directors

...............................

Dr J Thom

Director


Approved by the board on 13 November 2024

Company Number: SC431276 (a Private Company Limited by Shares registered in Scotland)

Registered Office:

C/O Premier Accounting
9B Dalrymple Court
Kirkintilloch
Glasgow
G66 3AA
United Kingdom

JILLIAN'S JEWELLERY LTD
Notes to the Accounts
for the year ended 31 August 2024

1. Accounting policies

Basis of preparation of financial statements
These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.
Going concern basis
The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.
Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.
Tangible fixed assets depreciation policy
Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.
Computer equipment 25% Reducing Balance
2. Employees
2024 2023
Average number of employees during the period 1 1

3. Tangible fixed assets
Computer equipment Land & buildings Total
Cost or valuation £ £ £
At 1 September 2023 1,922 62,400 64,322
At 31 August 2024 1,922 62,400 64,322
Depreciation
At 1 September 2023 800 0 800
Charge for the period 281 0 281
At 31 August 2024 1,081 0 1,081
Net book value
At 31 August 2024 841 62,400 63,241
At 31 August 2023 1,122 62,400 63,522

4. Debtors
2024 2023
£ £
Other debtors 1,968 450
1,968 450

5. Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors 356 356
Taxation & social security 1,847 0
Other creditors 309 796
2,512 1,152

6. Share capital
2024 2023
£ £
Allotted, called up and fully paid:
1,000 (2023: 1,000) Ordinary shares of £1.00 each 1,000 1,000
1,000 1,000

7. Related party disclosures

Controlling party
Dr. Jillian Thom is the ultimate controlling party.