Harlyn Jewellery Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 12448767

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		420

			-		420
CURRENT ASSETS
Stocks	5	20,061		22,379
Cash at bank and in hand		9,858		6,290

		29,919		28,669
Creditors: Amounts Falling Due Within One Year	6	(41,444 )		(40,472 )

NET CURRENT ASSETS (LIABILITIES)			(11,525 )		(11,803 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(11,525 )		(11,383 )

NET LIABILITIES			(11,525 )		(11,383 )

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			(11,527 )		(11,385 )

SHAREHOLDERS' FUNDS			(11,525)		(11,383)

For the year ending 28 February 2025 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

Mrs Nicola Hales

Director

5 June 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Harlyn Jewellery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12448767 . The registered office is 15 Grosvenor Road, Caversham, Reading, RG4 5EJ.

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. 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.

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:

Plant & Machinery	20% on cost
Fixtures & Fittings	20% on cost
Computer Equipment	20% on cost

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: NIL (2024: NIL)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 29 February 2024	257	694	1,150	2,101

As at 28 February 2025	257	694	1,150	2,101

Depreciation
As at 29 February 2024	206	555	920	1,681
Provided during the period	51	139	230	420

As at 28 February 2025	257	694	1,150	2,101

Net Book Value
As at 28 February 2025	-	-	-	-

As at 29 February 2024	51	139	230	420

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Harlyn Jewellery Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

5. Stocks

	2025	2024
	£	£
Materials	1,077	1,075
Finished goods	18,984	21,304

	20,061	22,379

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	916	840
Directors' loan accounts	40,528	39,632

	41,444	40,472

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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