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REGISTERED NUMBER: 04466364 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2025

FOR

AMETHYST JEWELLERY WORKSHOP LTD.
AMETHYST JEWELLERY WORKSHOP LTD. (REGISTERED NUMBER: 04466364)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


AMETHYST JEWELLERY WORKSHOP LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTOR: Mr K Abed





REGISTERED OFFICE: 13 Trinity Square
Llandudno
LL30 2RB





REGISTERED NUMBER: 04466364 (England and Wales)





ACCOUNTANTS: Williams Denton Cyf
Chartered Certified Accountants
Glaslyn
Ffordd y Parc
Parc Menai
Bangor
Gwynedd
LL57 4FE
Page 1
AMETHYST JEWELLERY WORKSHOP LTD. (REGISTERED NUMBER: 04466364)

ABRIDGED BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 3,190 3,014
3,190 3,014

CURRENT ASSETS
Stocks 105,300 93,550
Debtors 86,938 92,509
Cash at bank and in hand 50,769 53,974
243,007 240,033
CREDITORS
Amounts falling due within one year 69,053 61,694
NET CURRENT ASSETS 173,954 178,339
TOTAL ASSETS LESS CURRENT
LIABILITIES
177,144
181,353

PROVISIONS FOR LIABILITIES 798 -
NET ASSETS 176,346 181,353

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 176,246 181,253
SHAREHOLDERS' FUNDS 176,346 181,353

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

The notes form part of these financial statements

Page 2 continued...
AMETHYST JEWELLERY WORKSHOP LTD. (REGISTERED NUMBER: 04466364)

ABRIDGED BALANCE SHEET - continued
30 SEPTEMBER 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 28 November 2025 and were signed by:





Mr K Abed - Director


The notes form part of these financial statements

Page 3
AMETHYST JEWELLERY WORKSHOP LTD. (REGISTERED NUMBER: 04466364)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025


1. STATUTORY INFORMATION

Amethyst Jewellery Workshop 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.

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 the business will be written off over a 20 year period.

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.
Plant and machinery etc - 25% on reducing balance

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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

Page 4 continued...
AMETHYST JEWELLERY WORKSHOP LTD. (REGISTERED NUMBER: 04466364)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2024
and 30 September 2025 50,000
AMORTISATION
At 1 October 2024
and 30 September 2025 50,000
NET BOOK VALUE

At 30 September 2025 -
At 30 September 2024 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2024 28,956
Additions 1,323
At 30 September 2025 30,279
DEPRECIATION
At 1 October 2024 25,942
Charge for year 1,147
At 30 September 2025 27,089
NET BOOK VALUE
At 30 September 2025 3,190
At 30 September 2024 3,014

6. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 2024
£    £   
Mr K Abed
Balance outstanding at start of year 91,135 32,785
Amounts advanced 118,372 128,434
Amounts repaid (122,570 ) (70,084 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 86,937 91,135

Page 5