REGISTERED NUMBER: 11866435 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Wilde Jewellery Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms I Boissevain

N Rayburn

D Rayburn

REGISTERED OFFICE:

Second Floor

2 Walsworth Road

HITCHIN

Hertfordshire

SG4 9SP

REGISTERED NUMBER:

11866435 (England and Wales)

ACCOUNTANTS:

D and E Accountancy Ltd

Tax Advisors and Accountants

2nd Floor, 2 Walsworth Road

Hitchin

Hertfordshire

SG4 9SP

FIXED ASSETS

Tangible assets

4

71,700

69,236

CURRENT ASSETS

Stocks

96,548

123,118

Debtors

5

5,820

30,956

Cash at bank and in hand

61,564

44,447

163,932

198,521

CREDITORS

Amounts falling due within one year

6

59,639

49,779

NET CURRENT ASSETS

104,293

148,742

TOTAL ASSETS LESS CURRENT LIABILITIES

175,993

217,978

PROVISIONS FOR LIABILITIES

7

1,039

5,930

NET ASSETS

174,954

212,048

CAPITAL AND RESERVES

Called up share capital

8

20

20

Retained earnings

9

174,934

212,028

SHAREHOLDERS' FUNDS

174,954

212,048

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 30 December 2025 and were signed on its behalf by:

N Rayburn - Director

1.	STATUTORY INFORMATION

Wilde 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

45,451

1,291

6,860

Additions

-

-

8,344

At 31 March 2025

45,451

1,291

15,204

DEPRECIATION

At 1 April 2024

-

429

4,110

Charge for year

-

172

2,219

At 31 March 2025

-

601

6,329

NET BOOK VALUE

At 31 March 2025

45,451

690

8,875

At 31 March 2024

45,451

862

2,750

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

25,020

5,263

83,885

Additions

-

2,488

10,832

At 31 March 2025

25,020

7,751

94,717

DEPRECIATION

At 1 April 2024

6,255

3,855

14,649

Charge for year

4,691

1,286

8,368

At 31 March 2025

10,946

5,141

23,017

NET BOOK VALUE

At 31 March 2025

14,074

2,610

71,700

At 31 March 2024

18,765

1,408

69,236

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Motor

vehicles

£

COST

At 1 April 2024

and 31 March 2025

25,020

NET BOOK VALUE

At 31 March 2025

25,020

At 31 March 2024

25,020

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

4,217

Other debtors

5,820

26,739

5,820

30,956

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

314

79

Trade creditors

44,903

29,532

Tax

10,603

11,451

Social security and other taxes

1,353

603

VAT

612

421

Other creditors

633

6,045

Directors' current accounts

27

1,000

Accrued expenses

1,194

648

59,639

49,779

7.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

1,039

5,930

Deferred

tax

£

Balance at 1 April 2024

5,930

Credit to Income Statement during year

(4,891

)

Balance at 31 March 2025

1,039

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

20

Ordinary

£1

20

20

9.

RESERVES

Retained

earnings

£

At 1 April 2024

212,028

Profit for the year

11,406

Dividends

(48,500

)

At 31 March 2025

174,934

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Ms I Boissevain

Balance outstanding at start of year

20,000

-

Amounts advanced

-

20,000

Amounts repaid

(20,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

20,000