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Registered number: 6246468

Elma Jewellery Limited

ACCOUNTS

FOR THE YEAR ENDED 31/05/2025

Prepared By:

Albeck Limited

Chartered Accountants

49 Mowbray Road

Edgware

Middlesex

HA8 8JL

Elma Jewellery Limited

ACCOUNTS

FOR THE YEAR ENDED 31/05/2025

DIRECTORS

S Weinberger

SECRETARY

E Frankl

REGISTERED OFFICE

First Floor

49 Mowbray Road

Edgware

Middlesex

HA8 8JL

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 6246468

BANKERS

Lloyds TSB

ACCOUNTANTS

Albeck Limited

Chartered Accountants

49 Mowbray Road

Edgware

Middlesex

HA8 8JL

Elma Jewellery Limited

ACCOUNTS
FOR THEYEARENDED31/05/2025
CONTENTS
		Page
Directors' Report		-
Accountants' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

Elma Jewellery Limited

BALANCE SHEET AT 31/05/2025
						2025				2024
		Notes				£				£
FIXED ASSETS
Intangible assets		2				358				448
Tangible assets		3				5,161				6,451
						5,519				6,899
CURRENT ASSETS
Debtors		4		955,650				949,693
Cash at bank and in hand				100,408				83,321
				1,056,058				1,033,014
CREDITORS: Amounts falling due within one year		5		175,858				170,461
NET CURRENT ASSETS						880,200				862,553
TOTAL ASSETS LESS CURRENT LIABILITIES						885,719				869,452
CREDITORS: Amounts falling due after more than one year		6				-				10,000
NET ASSETS						885,719				859,452
CAPITAL AND RESERVES
Called up share capital		8				4				4
Profit and loss account						885,715				859,448
SHAREHOLDERS' FUNDS						885,719				859,452
For the year ending 31/05/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 10/12/2025 and signed on their behalf by
.............................
S Weinberger
Director

Elma Jewellery Limited

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31/05/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Equipment		reducing balance 20%

1c. Intangible Assets

Development expenditure is normally written off in the year of expenditure, however expenditure incurred on specific projects is capitalised when recoverability can be foreseen with reasonable certainty and is amortised in relation to sales from such projects.

1d. Leases

Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease. All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.

Elma Jewellery Limited

2. INTANGIBLE FIXED ASSETS
		Development
		Costs		Total
		£		£
Cost
At 01/06/2024		8,334		8,334
At 31/05/2025		8,334		8,334
Depreciation
At 01/06/2024		7,886		7,886
For the year		90		90
At 31/05/2025		7,976		7,976
Net Book Amounts
At 31/05/2025		358		358
At 31/05/2024		448		448
Development costs represents the capitalised cost of the company's web site.

3. TANGIBLE FIXED ASSETS
		Equipment		Total
		£		£
Cost
At 01/06/2024		39,292		39,292
At 31/05/2025		39,292		39,292
Depreciation
At 01/06/2024		32,841		32,841
For the year		1,290		1,290
At 31/05/2025		34,131		34,131
Net Book Amounts
At 31/05/2025		5,161		5,161
At 31/05/2024		6,451		6,451

4. DEBTORS				2025		2024
				£		£
Amounts falling due within one year
PAYE control				457		-
Other debtors				955,193		949,693
				955,650		949,693

Elma Jewellery Limited

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2025		2024
				£		£
UK corporation tax				6,485		5,124
VAT				18,043		12,577
PAYE control				-		119
Bank Loan				10,000		10,000
Trade creditors				76,306		85,779
Other creditors				53,509		42,479
Accruals				11,515		14,383
				175,858		170,461

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
				2025		2024
				£		£
Bank loans (unsecured) >1yr				-		10,000
				-		10,000

7. EMPLOYEES
				2025		2024
				No.		No.
Average number of employees				6		6

8. SHARE CAPITAL				2025		2024
				£		£
Allotted, issued and fully paid:
4 Ordinary shares of £1 each				4		4
				4		4

Elma Jewellery Limited

9. CONTROLLING PARTY

The company is controlled by Mrs. S. Weinberger, the director, by virtue of the fact that she holds 100% of the company's issued and called up voting share capital.