IRIS Accounts Production v25.3.0.601 06737522 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06737522 2024-03-31 06737522 2025-03-31 06737522 2024-04-01 2025-03-31 06737522 2023-03-31 06737522 2023-04-01 2024-03-31 06737522 2024-03-31 06737522 ns15:EnglandWales 2024-04-01 2025-03-31 06737522 ns14:PoundSterling 2024-04-01 2025-03-31 06737522 ns10:Director1 2024-04-01 2025-03-31 06737522 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06737522 ns10:SmallEntities 2024-04-01 2025-03-31 06737522 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06737522 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 06737522 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06737522 ns10:FullAccounts 2024-04-01 2025-03-31 06737522 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 06737522 ns10:Director2 2024-04-01 2025-03-31 06737522 ns10:RegisteredOffice 2024-04-01 2025-03-31 06737522 ns5:CurrentFinancialInstruments 2025-03-31 06737522 ns5:CurrentFinancialInstruments 2024-03-31 06737522 ns5:Non-currentFinancialInstruments 2025-03-31 06737522 ns5:Non-currentFinancialInstruments 2024-03-31 06737522 ns5:ShareCapital 2025-03-31 06737522 ns5:ShareCapital 2024-03-31 06737522 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 06737522 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 06737522 ns5:LeaseholdImprovements 2024-03-31 06737522 ns5:FurnitureFittings 2024-03-31 06737522 ns5:ComputerEquipment 2024-03-31 06737522 ns5:LeaseholdImprovements 2024-04-01 2025-03-31 06737522 ns5:FurnitureFittings 2024-04-01 2025-03-31 06737522 ns5:ComputerEquipment 2024-04-01 2025-03-31 06737522 ns5:LeaseholdImprovements 2025-03-31 06737522 ns5:FurnitureFittings 2025-03-31 06737522 ns5:ComputerEquipment 2025-03-31 06737522 ns5:LeaseholdImprovements 2024-03-31 06737522 ns5:FurnitureFittings 2024-03-31 06737522 ns5:ComputerEquipment 2024-03-31 06737522 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 06737522 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 06737522 ns5:WithinOneYear 2025-03-31 06737522 ns5:WithinOneYear 2024-03-31 06737522 ns5:BetweenOneFiveYears 2025-03-31 06737522 ns5:BetweenOneFiveYears 2024-03-31 06737522 ns5:AllPeriods 2025-03-31 06737522 ns5:AllPeriods 2024-03-31 06737522 ns10:OrdinaryShareClass1 2025-03-31

REGISTERED NUMBER: 06737522 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

ALL THAT GLITTERS LIMITED

ALL THAT GLITTERS LIMITED (REGISTERED NUMBER: 06737522) |

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 |

| ALL THAT GLITTERS LIMITED |

Company Information

for the year ended 31 March 2025

| DIRECTORS: | S L Simmons

| A Simmons

| REGISTERED OFFICE: | Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

| REGISTERED NUMBER: | 06737522 (England and Wales)

| ACCOUNTANTS: | Plus Accounting

| Chartered Accountants

| Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

ALL THAT GLITTERS LIMITED (REGISTERED NUMBER: 06737522) |

Balance Sheet

31 March 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 115 |  | 279 |  |

CURRENT ASSETS

Stocks | 25,000 |  | 70,000 |  |

Debtors | 5 | 12,838 |  | 20,881 |  |

Cash at bank and in hand | 645 |  | 3,813 |  |

38,483 |  | 94,694 |  |

CREDITORS

Amounts falling due within one year | 6 | (67,607 | ) | (69,195 | ) |

NET CURRENT (LIABILITIES)/ASSETS | (29,124 | ) | 25,499 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (29,009 | ) | 25,778 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (2,074 | ) | (12,295 | ) |

NET (LIABILITIES)/ASSETS | (31,083 | ) | 13,483 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1 |  | 1 |  |

Retained earnings | (31,084 | ) | 13,482 |  |

SHAREHOLDERS' FUNDS | (31,083 | ) | 13,483 |  |

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 directors acknowledge their 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.

ALL THAT GLITTERS LIMITED (REGISTERED NUMBER: 06737522) |

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 Board of Directors and authorised for issue on 18 September 2025 and were signed on its behalf by:

S L Simmons - Director

ALL THAT GLITTERS LIMITED (REGISTERED NUMBER: 06737522) |

Notes to the Financial Statements

for the year ended 31 March 2025

1. | STATUTORY INFORMATION

| All That Glitters 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. The principal place of business is 2 North Street, Chichester, PO19 1LB.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 represents the fair value of consideration received or receivable net of VAT and trade discounts. Revenue from the sale of goods is recognised at the point of sale.

| Tangible fixed assets

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful economic life.

| Improvements to property |  | - |  | over the period of the lease |  |

| Fixtures & fittings |  | - |  | 25% on cost |  |

| Computer equipment |  | - |  | 33% on cost |  |

| Impairment policy

| At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

| Stocks

| Stocks, which consist of fashion jewellery, are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Financial assets, liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| 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.

ALL THAT GLITTERS LIMITED (REGISTERED NUMBER: 06737522) |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension plan for its employees. A defined contribution pension plan is a pension plan under which the company pays contributions into a separate. Once the contributions have been paid, the company has no further obligations.

| The contributions are recognised as an expense in the income statement when they fall due. Amounts owed but not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

| Going concern

| The directors have agreed to support the company as necessary in the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

Fixtures |

Improvements | and | Computer |

to property | fittings | equipment | Totals |

| £ | £ | £ | £

| COST

| At 1 April 2024

| and 31 March 2025 | 2,206 |  | 5,513 |  | 1,840 |  | 9,559 |  |

| DEPRECIATION

| At 1 April 2024 | 2,206 |  | 5,424 |  | 1,650 |  | 9,280 |  |

| Charge for year | - |  | 45 |  | 119 |  | 164 |  |

| At 31 March 2025 | 2,206 |  | 5,469 |  | 1,769 |  | 9,444 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | 44 |  | 71 |  | 115 |  |

| At 31 March 2024 | - |  | 89 |  | 190 |  | 279 |  |

ALL THAT GLITTERS LIMITED (REGISTERED NUMBER: 06737522) |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Other debtors | 12,838 |  | 20,881 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 25,726 |  | 23,228 |  |

| Trade creditors | 6,978 |  | 8,306 |  |

| Taxation and social security | 9,458 |  | 28,615 |  |

| Other creditors | 25,445 |  | 9,046 |  |

67,607 |  | 69,195 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans | 2,074 |  | 12,295 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

| £ | £

| Within one year | 26,542 |  | 51,800 |  |

| Between one and five years | - |  | 26,541 |  |

26,542 |  | 78,341 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 1 | Ordinary | £1 | 1 |  | 1 |  |