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Registered number: 07276449
Union Jewellery Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Peter Jarman LLP
Union Jewellery Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Union Jewellery Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 07276449

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,453 |  | 3,271
|  |  | 2,453 |  | 3,271
CURRENT ASSETS
Stocks | 5 | 20,000 |  | 20,000 |
Debtors | 6 | 2,081 |  | 2,071 |
Cash at bank and in hand |  | 2,858 |  | 2,157 |
|  | 24,939 |  | 24,228 |
Creditors: Amounts Falling Due Within One Year | 7 | (29,536 ) |  | (26,816 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (4,597 ) |  | (2,588 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (2,144 ) |  | 683
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (6,639 ) |  | (8,305 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (466 ) |  | (621 )
NET LIABILITIES |  |  | (9,249 ) |  | (8,243 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Share premium account |  |  | 35,000 |  | 35,000
Profit and Loss Account |  |  | (44,349 ) |  | (43,343 )
SHAREHOLDERS' FUNDS |  |  | (9,249) |  | (8,243)

Page 1
Page 2
Union Jewellery Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr A J Parnell Director
01/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Union Jewellery Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Union Jewellery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07276449 . The registered office is St James' Hall, Mill Road, Lancing, West Sussex, BN15 0PT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & Machinery | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
Union Jewellery Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 4,749 | 895 | 5,644
As at 30 June 2025 | 4,749 | 895 | 5,644
Depreciation
As at 1 July 2024 | 1,929 | 444 | 2,373
Provided during the period | 705 | 113 | 818
As at 30 June 2025 | 2,634 | 557 | 3,191
Net Book Value
As at 30 June 2025 | 2,115 | 338 | 2,453
As at 1 July 2024 | 2,820 | 451 | 3,271

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 20,000 |  | 20,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,081 |  | 2,071

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,694 |  | 1,694
Other creditors | 26,690 |  | 25,061
Taxation and social security | 1,152 |  | 61
| 29,536 |  | 26,816

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bounce back loan | 6,639 |  | 8,305

Page 4
Page 5
Union Jewellery Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 July 2024 | 621 | 621
Utilised | (155 ) | (155)
Balance at 30 June 2025 | 466 | 466

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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