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REGISTERED NUMBER: 05062825 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Harmonie Makers of Fine Jewellery
Limited

Harmonie Makers of Fine Jewellery
Limited (Registered number: 05062825)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Harmonie Makers of Fine Jewellery
Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: R J Smith





REGISTERED OFFICE: 7 Cooks Lane
Southbourne
Emsworth
Hampshire
PO10 8LG





REGISTERED NUMBER: 05062825 (England and Wales)






Harmonie Makers of Fine Jewellery
Limited (Registered number: 05062825)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 10,957
- 10,957

CURRENT ASSETS
Stocks 6 - 129,531
Debtors 7 21,663 13,016
Cash at bank and in hand 232,209 113,273
253,872 255,820
CREDITORS
Amounts falling due within one year 8 28,129 44,218
NET CURRENT ASSETS 225,743 211,602
TOTAL ASSETS LESS CURRENT
LIABILITIES

225,743

222,559

PROVISIONS FOR LIABILITIES - 1,834
NET ASSETS 225,743 220,725

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 225,643 220,625
SHAREHOLDERS' FUNDS 225,743 220,725

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

Harmonie Makers of Fine Jewellery
Limited (Registered number: 05062825)

Balance Sheet - continued
31 March 2025


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 8 August 2025 and were signed by:





R J Smith - Director


Harmonie Makers of Fine Jewellery
Limited (Registered number: 05062825)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Harmonie Makers of Fine Jewellery 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 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 a business in 2004, is being amortised evenly over its estimated useful life of six years.

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.

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 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 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 2 (2024 - 2 ) .

Harmonie Makers of Fine Jewellery
Limited (Registered number: 05062825)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 50,001
AMORTISATION
At 1 April 2024
and 31 March 2025 50,001
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Improvements
Long to Tools &
leasehold property Equipment
£    £    £   
COST
At 1 April 2024 3,450 3,250 3,770
Disposals (3,450 ) (3,250 ) (3,770 )
At 31 March 2025 - - -
DEPRECIATION
At 1 April 2024 - - 3,745
Eliminated on disposal - - (3,745 )
At 31 March 2025 - - -
NET BOOK VALUE
At 31 March 2025 - - -
At 31 March 2024 3,450 3,250 25

Harmonie Makers of Fine Jewellery
Limited (Registered number: 05062825)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. TANGIBLE FIXED ASSETS - continued

Fixtures
and Shop
fittings Equipment Totals
£    £    £   
COST
At 1 April 2024 46,234 20,061 76,765
Disposals (46,234 ) (20,061 ) (76,765 )
At 31 March 2025 - - -
DEPRECIATION
At 1 April 2024 42,262 19,801 65,808
Eliminated on disposal (42,262 ) (19,801 ) (65,808 )
At 31 March 2025 - - -
NET BOOK VALUE
At 31 March 2025 - - -
At 31 March 2024 3,972 260 10,957

6. STOCKS
31.3.25 31.3.24
£    £   
Stocks - 129,531

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Other debtors 21,663 13,016

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors - 12,207
Taxation and social security 25,781 29,053
Other creditors 2,348 2,958
28,129 44,218

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year dividends of £37,500 (2024:£37,500) were voted to Mr R Smith.
At the year end date the company owed Mr R Smith £0 (2024:£0)

10. ULTIMATE CONTROLLING PARTY

The controlling party is R J Smith.