PTP Accounts Production v25.4.12.37 SC492354 director 1.1.25 31.12.25 31.12.25 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC492354 2024-12-31 SC492354 2025-12-31 SC492354 2025-01-01 2025-12-31 SC492354 2023-12-31 SC492354 2024-01-01 2024-12-31 SC492354 2024-12-31 SC492354 ns15:Scotland 2025-01-01 2025-12-31 SC492354 ns14:PoundSterling 2025-01-01 2025-12-31 SC492354 ns10:Director1 2025-01-01 2025-12-31 SC492354 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC492354 ns10:SmallEntities 2025-01-01 2025-12-31 SC492354 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC492354 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 SC492354 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC492354 ns10:AbridgedAccounts 2025-01-01 2025-12-31 SC492354 1 2025-01-01 2025-12-31 SC492354 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 SC492354 ns10:CompanySecretary1 2025-01-01 2025-12-31 SC492354 ns10:RegisteredOffice 2025-01-01 2025-12-31 SC492354 ns5:CurrentFinancialInstruments 2025-12-31 SC492354 ns5:CurrentFinancialInstruments 2024-12-31 SC492354 ns5:Non-currentFinancialInstruments 2025-12-31 SC492354 ns5:Non-currentFinancialInstruments 2024-12-31 SC492354 ns5:ShareCapital 2025-12-31 SC492354 ns5:ShareCapital 2024-12-31 SC492354 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 SC492354 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 SC492354 ns5:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 SC492354 ns5:ComputerSoftware 2025-01-01 2025-12-31 SC492354 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2025-01-01 2025-12-31 SC492354 ns5:FurnitureFittings 2025-01-01 2025-12-31 SC492354 ns5:ComputerEquipment 2025-01-01 2025-12-31 SC492354 ns10:OrdinaryShareClass1 2025-12-31

REGISTERED NUMBER: SC492354 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

BONNINGTONS THE JEWELLER LIMITED

BONNINGTONS THE JEWELLER LIMITED (REGISTERED NUMBER: SC492354) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BONNINGTONS THE JEWELLER LIMITED |

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | Kenneth Scott

| SECRETARY: | Kenneth Scott

| REGISTERED OFFICE: | 47 High Street

| Lanark

| South Lanarkshire

| ML11 7LU

| REGISTERED NUMBER: | SC492354 (Scotland)

| ACCOUNTANTS: | Thomson Currie Accountancy Limited

| Chartered Certified Accountants

| 7 Pickering House

| Netherton Road

| Wishaw

| ML2 0EQ

BONNINGTONS THE JEWELLER LIMITED (REGISTERED NUMBER: SC492354) |

Abridged Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 4,000 |  | - |  |

Tangible assets | 5 | 89,509 |  | 84,409 |  |

93,509 |  | 84,409 |  |

CURRENT ASSETS

Stocks | 120,302 |  | 116,837 |  |

Debtors | 95 |  | 93 |  |

Cash at bank and in hand | 39,108 |  | 39,201 |  |

159,505 |  | 156,131 |  |

CREDITORS

Amounts falling due within one year | 80,067 |  | 77,564 |  |

NET CURRENT ASSETS | 79,438 |  | 78,567 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 172,947 |  | 162,976 |  |

CREDITORS

Amounts falling due after more than one year | - |  | (4,167 | ) |

PROVISIONS FOR LIABILITIES | (3,109 | ) | (1,031 | ) |

NET ASSETS | 169,838 |  | 157,778 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 1 |  | 1 |  |

Retained earnings | 169,837 |  | 157,777 |  |

SHAREHOLDERS' FUNDS | 169,838 |  | 157,778 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

BONNINGTONS THE JEWELLER LIMITED (REGISTERED NUMBER: SC492354) |

Abridged Balance Sheet - continued

31 December 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 March 2026 and were signed by:

Kenneth Scott - Director

BONNINGTONS THE JEWELLER LIMITED (REGISTERED NUMBER: SC492354) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| BONNINGTONS THE JEWELLER LIMITED is a private company, limited by shares , registered in Scotland. 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 consideration received or receivable, excluding value added tax. Turnover from the sale of goods is recognised at the date of sale, and turnover from the provision of services is recognised on completion of the service.

| 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.

| Computer software is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2% on cost

| Fixtures and fittings | - | 20% on reducing balance

| Computer equipment | - | 15% 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 Profit and Loss Account, 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.

BONNINGTONS THE JEWELLER LIMITED (REGISTERED NUMBER: SC492354) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 5 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025 | 1,325 |  |

| Additions | 5,000 |  |

| Disposals | (1,325 | ) |

| At 31 December 2025 | 5,000 |  |

| AMORTISATION

| At 1 January 2025 | 1,325 |  |

| Amortisation for year | 1,000 |  |

| Eliminated on disposal | (1,325 | ) |

| At 31 December 2025 | 1,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 4,000 |  |

| At 31 December 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025 | 113,778 |  |

| Additions | 9,120 |  |

| Disposals | (2,337 | ) |

| At 31 December 2025 | 120,561 |  |

| DEPRECIATION

| At 1 January 2025 | 29,369 |  |

| Charge for year | 3,459 |  |

| Eliminated on disposal | (1,776 | ) |

| At 31 December 2025 | 31,052 |  |

| NET BOOK VALUE

| At 31 December 2025 | 89,509 |  |

| At 31 December 2024 | 84,409 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

BONNINGTONS THE JEWELLER LIMITED (REGISTERED NUMBER: SC492354) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| Creditors falling due within one year includes a directors loan account. The loan account was not overdrawn during the year.

8. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Kenneth Scott.