REGISTERED NUMBER: 04878002 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

AARDVARK JEWELLERY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

N C Blayney

SECRETARY:

REGISTERED OFFICE:

Lowesmoor House

Suffolk Street

Cheltenham

Gloucestershire

GL50 2DQ

REGISTERED NUMBER:

04878002 (England and Wales)

ACCOUNTANTS:

Devereux & Co

2 Court Mews

268 London Road

Charlton Kings

Cheltenham

Gloucestershire

GL52 6HS

FIXED ASSETS

Intangible assets

4

1,068

1,424

Tangible assets

5

996

1,327

2,064

2,751

CURRENT ASSETS

Stocks

203,456

210,856

Debtors

6

15,825

16,263

Cash at bank and in hand

195,977

153,086

415,258

380,205

CREDITORS

Amounts falling due within one year

7

19,675

10,355

NET CURRENT ASSETS

395,583

369,850

TOTAL ASSETS LESS CURRENT LIABILITIES

397,647

372,601

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

397,646

372,600

397,647

372,601

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 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 director and authorised for issue on 7 November 2025 and were signed by:

N C Blayney - Director

1.	STATUTORY INFORMATION

Aardvark Jewellery 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 a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

30,000

AMORTISATION

At 1 October 2024

28,576

Charge for year

356

At 30 September 2025

28,932

NET BOOK VALUE

At 30 September 2025

1,068

At 30 September 2024

1,424

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

and 30 September 2025

42,344

DEPRECIATION

At 1 October 2024

41,017

Charge for year

331

At 30 September 2025

41,348

NET BOOK VALUE

At 30 September 2025

996

At 30 September 2024

1,327

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,703

6,142

Other debtors

10,122

10,121

15,825

16,263

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,010

2,936

Taxation and social security

14,958

5,307

Other creditors

1,707

2,112

19,675

10,355

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £6,050 (2024 - £37,400) were paid to the director .