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Company registration number: 08038942
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 APRIL 2025
| REGALROSE JEWELLERY LIMITED
REGALROSE JEWELLERY LIMITED |  |
COMPANY INFORMATION
Directors | L J Warwick
| R A Warwick
Registered number | 08038942
Registered office | Richmond House
| Walkern Road
| Hertfordshire
| SG1 3QP
Accountants | Menzies LLP
| Chartered Accountants
| Richmond House
| Walkern Road
| Stevenage
| Herts
| SG1 3QP
REGALROSE JEWELLERY LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 7
REGALROSE JEWELLERY LIMITED REGISTERED NUMBER:08038942 |  |
STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 28,800 |  | 35,302
|  |  | 28,800 |  | 35,302
Current assets |  |  |  |  |
Stocks |  | 1,029,369 |  | 999,491 |
Debtors: amounts falling due within one year | 6 | 902,747 |  | 846,132 |
Bank and cash balances |  | 4,495,812 |  | 5,067,655 |
|  | 6,427,928 |  | 6,913,278 |
Creditors: amounts falling due within one year | 7 | (1,559,983) |  | (1,986,967) |
Net current assets |  |  | 4,867,945 |  | 4,926,311
Total assets less current liabilities |  |  | 4,896,745 |  | 4,961,613
Net assets |  |  | 4,896,745 |  | 4,961,613
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 4,896,645 |  | 4,961,513
|  |  | 4,896,745 |  | 4,961,613
Page 1
REGALROSE JEWELLERY LIMITED REGISTERED NUMBER:08038942 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2025 The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ L J Warwick
Director
Date: 7 October 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
REGALROSE JEWELLERY LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Regalrose 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. The presentation currency of the financial statements is the Pound Sterling (£). 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
REGALROSE JEWELLERY LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts 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.
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 4
REGALROSE JEWELLERY LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.6 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 20% |
|  |  |  | Computer equipment | - | 20% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.9 | Financial instruments
Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.
3. | Employees
| The average monthly number of employees, including directors, during the year was 18 (2024 - 18).
Page 5
REGALROSE JEWELLERY LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 May 2024 | 50,000
| At 30 April 2025 | 50,000
| Amortisation |
| At 1 May 2024 | 50,000
| At 30 April 2025 | 50,000
| Net book value |
| At 30 April 2025 | -
| At 30 April 2024 | -
5. | Tangible fixed assets
|  | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 May 2024 | 54,123 | 35,193 | 89,316
| Additions | - | 8,478 | 8,478
| At 30 April 2025 | 54,123 | 43,671 | 97,794
| Depreciation |  |  |
| At 1 May 2024 | 29,494 | 24,520 | 54,014
| Charge for the year on owned assets | 8,656 | 6,324 | 14,980
| At 30 April 2025 | 38,150 | 30,844 | 68,994
| Net book value |  |  |
| At 30 April 2025 | 15,973 | 12,827 | 28,800
| At 30 April 2024 | 24,629 | 10,673 | 35,302
Page 6
REGALROSE JEWELLERY LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 15,754 | 1,103
| Amounts owed by connected companies | 643,197 | 631,785
| Other debtors | 132,527 | 145,613
| Prepayments and accrued income | 92,832 | 67,631
| Tax recoverable | 18,437 | -
|  | 902,747 | 846,132
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 155,498 | 193,747
| Corporation tax | - | 386,353
| Other taxation and social security | 80,252 | 91,348
| Other creditors | 1,216,229 | 1,251,072
| Accruals and deferred income | 108,004 | 64,447
|  | 1,559,983 | 1,986,967
8. | Related party transactions
| At the balance sheet date the company owed the directors £1,150,103 (2024: £1,200,102). This comparative balance can be found in creditors due within one year. No interest is being charged on this loan. At the balance sheet date the company was owed £643,197 (2024: £631,785) by a company under common control. The balance can be found within debtors due within one year. No interest is being charged on this loan.
Page 7