REGISTERED NUMBER: 10895115 (England and Wales)

Financial Statements

for the Year Ended 31 August 2025

for

N D Jewel Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

N A Armstrong

D J Armstrong

REGISTERED OFFICE:

167-169 Great Portland Street

5th Floor

London

London

W1W 5PF

REGISTERED NUMBER:

10895115 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chancery House

30 St Johns Road

Woking

Surrey

GU21 7SA

FIXED ASSETS

Property, plant and equipment

5

525

1,126

Investment property

6

595,000

595,000

595,525

596,126

CURRENT ASSETS

Debtors

7

499

487

Cash at bank

15,990

8,251

16,489

8,738

CREDITORS

Amounts falling due within one year

8

(455,761

)

(452,200

)

NET CURRENT LIABILITIES

(439,272

)

(443,462

)

TOTAL ASSETS LESS CURRENT LIABILITIES

156,253

152,664

CREDITORS

Amounts falling due after more than one year

9

(68,095

)

(68,110

)

PROVISIONS FOR LIABILITIES

(9,611

)

(9,611

)

NET ASSETS

78,547

74,943

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

40,973

40,973

Retained earnings

37,474

33,870

SHAREHOLDERS' FUNDS

78,547

74,943

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

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

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 26 November 2025 and were signed on its behalf by:

D J Armstrong - Director

1.	STATUTORY INFORMATION

N D Jewel Ltd 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on a going concern basis, which the Directors consider to be appropriate as they have agreed not to withdraw their loan accounts and to provide the necessary finance to enable the company to meet its liabilities as they fall due.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Office equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5.	PROPERTY, PLANT AND EQUIPMENT

Office

equipment

£

Cost

At 1 September 2024

and 31 August 2025

3,949

Depreciation

At 1 September 2024

2,823

Charge for year

601

At 31 August 2025

3,424

Net book value

At 31 August 2025

525

At 31 August 2024

1,126

6.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 September 2024

and 31 August 2025

595,000

Net book value

At 31 August 2025

595,000

At 31 August 2024

595,000

Fair value at 31 August 2025 is represented by:

£

Valuation in 2018

(12,435

)

Valuation in 2019

5,057

Valuation in 2020

(7,000

)

Valuation in 2021

52,000

Valuation in 2022

62,000

Valuation in 2023

(59,037

)

Valuation in 2024

10,000

Cost

544,415

595,000

Investment property was valued on an open market basis on 31 August 2025 by the directors.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Other debtors

499

487

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Taxation and social security

3,209

1,285

Other creditors

452,552

450,915

455,761

452,200

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans

68,095

68,110

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

68,095

68,110

10.	SECURED DEBTS

The following secured debts are included within creditors:

31/8/25

31/8/24

£

£

Bank loans

68,095

68,110

Mortgages are held over properties included in the statement of financial position.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the director was owed £179,011 (2024: £178,468) by the company. No interest is charged on the loan, and the loan is repayable on demand.