JEWELULTRA LIMITED

Company Registration Number:
02732994 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

JEWELULTRA LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

JEWELULTRA LIMITED

Balance sheet

As at 31 March 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets: 3 1 1
Tangible assets: 4 3,126,050 3,114,973
Investments: 5 941,359 0
Total fixed assets: 4,067,410 3,114,974
Current assets
Stocks: 969,301 845,170
Debtors:   1,978,823 1,841,873
Cash at bank and in hand: 1,925,279 2,397,117
Total current assets: 4,873,403 5,084,160
Creditors: amounts falling due within one year:   (1,661,614) (1,433,545)
Net current assets (liabilities): 3,211,789 3,650,615
Total assets less current liabilities: 7,279,199 6,765,589
Provision for liabilities: (43,067) (51,880)
Total net assets (liabilities): 7,236,132 6,713,709
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 7,236,032 6,713,609
Shareholders funds: 7,236,132 6,713,709

The notes form part of these financial statements

JEWELULTRA LIMITED

Balance sheet statements

For the year ending 31 March 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 24 November 2025
and signed on behalf of the board by:

Name: J Boseley
Status: Director

The notes form part of these financial statements

JEWELULTRA LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover represents the total invoice value, excluding value added tax, of sales made during the year.

Tangible fixed assets and depreciation policy

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows: Freehold buildings - 2% Straight Line Plant machinery - 15% Reducing Balance Fixtures equipment - 15% Reducing Balance Motor vehicles - 25% Reducing Balance

Intangible fixed assets and amortisation policy

Patents are valued at cost less accumulated amortisation

Valuation and information policy

Stock is valued at the lower of cost and net realisable value.

Other accounting policies

Fixed Assets Investments. Investment in subsidary is stated at cost less provision for diminuation in value. Participation in operating partnerships are shown at cost and accumulated profits to Balance Sheet date. Pension. The company operates a defined contributation pension schem. Deferred taxation. Provission is made for deferred taxation to take account of material timing differences between the incidence of income and expenditure for taxation and accounting purposes.

JEWELULTRA LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 2024
Average number of employees during the period 36 36

JEWELULTRA LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Intangible Assets

Total
Cost £
At 01 April 2024 15,638
At 31 March 2025 15,638
Amortisation
At 01 April 2024 15,637
At 31 March 2025 15,637
Net book value
At 31 March 2025 1
At 31 March 2024 1

JEWELULTRA LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Tangible Assets

Total
Cost £
At 01 April 2024 4,032,599
Additions 185,962
Disposals (90,020)
At 31 March 2025 4,128,541
Depreciation
At 01 April 2024 917,626
Charge for year 119,965
On disposals (35,100)
At 31 March 2025 1,002,491
Net book value
At 31 March 2025 3,126,050
At 31 March 2024 3,114,973

JEWELULTRA LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

5. Fixed investments

Investment in subsidary company 100% of share capital of Jewelultra Trading Ltd a company incorporated in England. Participation in Operating Partnerships. The net investment was £696,957. The net value of these participations at Balance Sheet date was £709,774.