Company registration number: 05362013
Unaudited financial statements
for the year ended 28 February 2026
for
Mittal Jewellery Private Limited
Pages for filing with the Registrar
Company registration number: 05362013
Mittal Jewellery Private Limited
Balance sheet
as at 28 February 2026
2026 2025
Note £ £ £ £
Tangible assets 4 - -
Current assets
Stocks 800 800
Debtors 97,325 169,173
Cash at bank and in hand 34,540 103,192
132,665 273,165
Creditors: amounts falling due within one
year 		(79,079) (176,602)
Net current assets 53,586 96,563
NET ASSETS 53,586 96,563
Capital and reserves
Called up share capital 10,000 10,000
Profit and loss account 43,586 86,563
TOTAL EQUITY 53,586 96,563
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 28 February 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 05362013
Mittal Jewellery Private Limited
Balance sheet - continued
as at 28 February 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Dr V Mittal, Director
21 April 2026
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Mittal Jewellery Private Limited
Notes to the financial statements
for the year ended 28 February 2026
1 Company information
Mittal Jewellery Private Limited is a private company registered in England and Wales. Its registered number is 05362013. The company is limited by shares. Its registered office is 45A, Boundaries Road, London, SW12 8EU.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 etc.:
Motor vehicles - 20% reducing balance
Computer equipment - 20% 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.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
3 Critical accounting judgements and estimates
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Mittal Jewellery Private Limited
Notes to the financial statements - continued
for the year ended 28 February 2026
3 Critical accounting judgements and estimates - continued
Turnover comprises the sale of bullion/jewellery to customers and is recognised when control passes (on delivery/collection or when the sales price is fixed, whichever is later). Amounts are stated net of VAT, discounts and rebates.

Dealer trades used for price hedging and foreign exchange dealing are not included in turnover; the realised results are recognised in the profit and loss account outside cost of sales.
4 Average number of employees
During the year the average number of employees was Nil (2025 - Nil).
5 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 March 2025 31,473
At 28 February 2026 31,473
Depreciation
At 1 March 2025 31,473
At 28 February 2026 31,473
Net book value
At 28 February 2026 -
At 28 February 2025 -
6 Financial instruments
At 27 February 2026 the company held no open metal balance with StoneX. The year-end StoneX statement showed a cash ending balance of USD 130,586.00, metal ending balance of USD 0.00 and open foreign exchange positions with a market value of USD 563.76.
7 Trading activity
The company did not make sales of bullion or jewellery to external customers during the year. Activity during the year related to bullion and foreign exchange trading through the company's StoneX trading account.
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