1 April 2024 false No description of principal activity Taxfiler 2024.6 01371320business:PrivateLimitedCompanyLtd2024-04-012025-03-31 013713202024-03-31 013713202024-04-012025-03-31 01371320business:AuditExemptWithAccountantsReport2024-04-012025-03-31 01371320business:FilletedAccounts2024-04-012025-03-31 013713202025-03-31 01371320business:Director12024-04-012025-03-31 01371320business:Director22024-04-012025-03-31 01371320business:CompanySecretary12024-04-012025-03-31 01371320business:RegisteredOffice2024-04-012025-03-31 013713202024-03-31 01371320core:WithinOneYear2025-03-31 01371320core:WithinOneYear2024-03-31 01371320core:AfterOneYear2025-03-31 01371320core:AfterOneYear2024-03-31 01371320core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 01371320core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 01371320core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 01371320core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 01371320core:PreviouslyStatedAmount2025-03-31 01371320core:PreviouslyStatedAmount2024-03-31 01371320business:SmallEntities2024-04-012025-03-31 01371320countries:EnglandWales2024-04-012025-03-31 01371320core:LandBuildings2024-04-012025-03-31 01371320core:PlantMachinery2024-04-012025-03-31 01371320core:MotorVehicles2024-04-012025-03-31 01371320core:LandBuildings2024-03-31 01371320core:PlantMachinery2024-03-31 01371320core:MotorVehicles2024-03-31 01371320core:LandBuildings2025-03-31 01371320core:PlantMachinery2025-03-31 01371320core:MotorVehicles2025-03-31 01371320core:AdditionsToInvestments2025-03-31 01371320business:Director112024-04-012025-03-31 01371320business:Director112024-03-31 01371320business:Director112025-03-31 01371320business:Director222024-04-012025-03-31 01371320business:Director222024-03-31 01371320business:Director222025-03-31 013713202023-04-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. 01371320 (England and Wales)
P.B.L. (jewellers) Limited Unaudited accounts for the year ended 31 March 2025
P.B.L. (jewellers) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
P.B.L. (jewellers) Limited Company Information for the year ended 31 March 2025
Directors
Prashant Chandubhai Soni Swati Prashant Soni
Secretary
Anilkumar Jayantilal Shah
Company Number
01371320 (England and Wales)
Registered Office
P B L Jewellers Ltd 186 Ealing Road Wembley Middlesex HA0 4QD England
Accountants
A J Shah and Company 8 Pinner View Harrow Middlesex HA1 4QA
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P.B.L. (jewellers) Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
106,968 
108,147 
Investments
5
1,249,326 
429,096 
1,356,294 
537,243 
Current assets
Inventories
1,088,965 
1,060,200 
Debtors
6
397,033 
87,780 
Cash at bank and in hand
118,909 
410,566 
1,604,907 
1,558,546 
Creditors: amounts falling due within one year
7
(1,386,419)
(701,924)
Net current assets
218,488 
856,622 
Total assets less current liabilities
1,574,782 
1,393,865 
Creditors: amounts falling due after more than one year
8
(45,504)
(70,808)
Net assets
1,529,278 
1,323,057 
Capital and reserves
Called up share capital
10,000 
10,000 
Profit and loss account
1,519,278 
1,313,057 
Shareholders' funds
1,529,278 
1,323,057 
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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by
Prashant Chandubhai Soni Director Company Registration No. 01371320
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P.B.L. (jewellers) Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
P.B.L. (jewellers) Limited is a private company, limited by shares, registered in England and Wales, registration number 01371320. The registered office is P B L Jewellers Ltd, 186 Ealing Road, Wembley, Middlesex, HA0 4QD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
1%
Plant & machinery
10%
Motor vehicles
10%
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
186,292 
108,256 
112,730 
407,278 
Additions
- 
759 
- 
759 
At 31 March 2025
186,292 
109,015 
112,730 
408,037 
Depreciation
At 1 April 2024
78,145 
108,256 
112,730 
299,131 
Charge for the year
1,863 
75 
- 
1,938 
At 31 March 2025
80,008 
108,331 
112,730 
301,069 
Net book value
At 31 March 2025
106,284 
684 
- 
106,968 
At 31 March 2024
108,147 
- 
- 
108,147 
- 5 -
P.B.L. (jewellers) Limited Notes to the Accounts for the year ended 31 March 2025
5
Investments
Other investments 
£ 
Valuation at 1 April 2024
429,096 
Additions
820,230 
Valuation at 31 March 2025
1,249,326 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
46,609 
5,452 
Trade debtors
349,664 
82,328 
Other debtors
760 
- 
397,033 
87,780 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
237,257 
178,642 
Trade creditors
898,858 
356,749 
Taxes and social security
210,260 
175,495 
Other creditors
2,185 
(40,047)
Loans from directors
11,604 
7,565 
Accruals
26,255 
23,520 
1,386,419 
701,924 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
45,448 
70,808 
Other creditors
56 
- 
45,504 
70,808 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Prashant Chandubhai Soni
Loan from Directors
3,782 
2,020 
- 
5,802 
Swati Prashant Soni
Loan feom Directors
3,782 
2,020 
- 
5,802 
7,564 
4,040 
- 
11,604 
10
Average number of employees
During the year the average number of employees was 8 (2024: 7).
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