Charlotte's Web Jewellery Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09463735

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		9,500
Tangible Assets	5		1,723		2,463

			1,723		11,963
CURRENT ASSETS
Stocks	6	126,545		77,249
Debtors	7	103,883		22,050
Cash at bank and in hand		575,044		723,668

		805,472		822,967
Creditors: Amounts Falling Due Within One Year	8	(71,732 )		(131,736 )

NET CURRENT ASSETS (LIABILITIES)			733,740		691,231

TOTAL ASSETS LESS CURRENT LIABILITIES			735,463		703,194

NET ASSETS			735,463		703,194

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			735,363		703,094

SHAREHOLDERS' FUNDS			735,463		703,194

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Charlotte's Web Jewellery Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Ms Charlotte Howarth

Director

02/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Charlotte's Web Jewellery Limited Registered number 09463735 is a limited by shares company incorporated in England & Wales. The Registered Office is 7 St Georges Yard, Castle Street, Farnham, Surrey , GU9 9LW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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:

Fixtures & Fittings	33% Straight Line
Computer Equipment	33% Straight Line

2.5. 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.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.8. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

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Charlotte's Web Jewellery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	1
Sales, marketing and distribution	5	5

	6	6

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	95,000

As at 31 March 2025	95,000

Amortisation
As at 1 April 2024	85,500
Provided during the period	9,500

As at 31 March 2025	95,000

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	9,500

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	2,513	6,779	9,292
Additions	-	1,122	1,122

As at 31 March 2025	2,513	7,901	10,414

Depreciation
As at 1 April 2024	2,262	4,567	6,829
Provided during the period	82	1,780	1,862

As at 31 March 2025	2,344	6,347	8,691

Net Book Value
As at 31 March 2025	169	1,554	1,723

As at 1 April 2024	251	2,212	2,463

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Charlotte's Web Jewellery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Stocks

	2025	2024
	£	£
Stock	126,545	77,249

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	68,821	9,430
Other debtors	35,062	12,620

	103,883	22,050

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	3,743	2,052
Other creditors	40,078	44,483
Taxation and social security	27,911	85,201

	71,732	131,736

Included within other creditors is a loan from the director which is repayable on demand and interest free.

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