Acorah Software Products - Accounts Production 16.4.675 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 06616633 Mrs Andrea Williams Mr Jonathan Williams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06616633 2023-11-30 06616633 2024-11-30 06616633 2023-12-01 2024-11-30 06616633 frs-core:CurrentFinancialInstruments 2024-11-30 06616633 frs-core:Non-currentFinancialInstruments 2024-11-30 06616633 frs-core:ComputerEquipment 2024-11-30 06616633 frs-core:ComputerEquipment 2023-12-01 2024-11-30 06616633 frs-core:ComputerEquipment 2023-11-30 06616633 frs-core:FurnitureFittings 2024-11-30 06616633 frs-core:FurnitureFittings 2023-12-01 2024-11-30 06616633 frs-core:FurnitureFittings 2023-11-30 06616633 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-30 06616633 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 06616633 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-30 06616633 frs-core:ShareCapital 2024-11-30 06616633 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 06616633 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 06616633 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 06616633 frs-bus:SmallEntities 2023-12-01 2024-11-30 06616633 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 06616633 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 06616633 frs-bus:Director1 2023-12-01 2024-11-30 06616633 frs-bus:Director1 2023-11-30 06616633 frs-bus:Director1 2024-11-30 06616633 frs-bus:Director2 2023-12-01 2024-11-30 06616633 frs-countries:EnglandWales 2023-12-01 2024-11-30 06616633 2022-11-30 06616633 2023-11-30 06616633 2022-12-01 2023-11-30 06616633 frs-core:CurrentFinancialInstruments 2023-11-30 06616633 frs-core:Non-currentFinancialInstruments 2023-11-30 06616633 frs-core:ShareCapital 2023-11-30 06616633 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 06616633
Jewellery Cave Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Kalculus
Chartered Accountants, Registered Auditors & Business Advisors
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06616633
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 104,858 105,364
104,858 105,364
CURRENT ASSETS
Stocks 5 310,750 304,500
Debtors 6 125,254 73,512
Cash at bank and in hand 1,370 27,712
437,374 405,724
Creditors: Amounts Falling Due Within One Year 7 (350,800 ) (368,522 )
NET CURRENT ASSETS (LIABILITIES) 86,574 37,202
TOTAL ASSETS LESS CURRENT LIABILITIES 191,432 142,566
Creditors: Amounts Falling Due After More Than One Year 8 (20,327 ) (25,841 )
NET ASSETS 171,105 116,725
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 171,005 116,625
SHAREHOLDERS' FUNDS 171,105 116,725
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For the year ending 30 November 2024 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jonathan Williams
Director
24 July 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jewellery Cave Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06616633 . The registered office is First Floor, 314 Regents Park Road, London, N3 2LT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 20% Straight Line
Fixtures & Fittings 25% on Net Book Value
Computer Equipment 25% on Net Book Value
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 4)
5 4
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4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2023 26,474 114,691 53,658 194,823
Additions - 696 - 696
As at 30 November 2024 26,474 115,387 53,658 195,519
Depreciation
As at 1 December 2023 26,471 10,070 52,918 89,459
Provided during the period - 1,017 185 1,202
As at 30 November 2024 26,471 11,087 53,103 90,661
Net Book Value
As at 30 November 2024 3 104,300 555 104,858
As at 1 December 2023 3 104,621 740 105,364
5. Stocks
2024 2023
£ £
Finished goods 310,750 304,500
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 13,486 6,447
Directors' loan accounts 83,565 67,065
97,051 73,512
Due after more than one year
Corporation tax recoverable assets 28,203 -
125,254 73,512
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 95,849 158,107
Bank loans and overdrafts 6,772 -
Corporation tax 126,897 66,336
VAT 33,452 23,251
Other creditors 77,830 110,828
Accruals and deferred income 10,000 10,000
350,800 368,522
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 20,327 25,841
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Mr Jonathan Williams 67,065 253,583 237,083 - 83,565
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