1 March 2025 false No description of principal activity Taxfiler 2024.6 3140257 business:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 3140257 2025-02-28 3140257 2025-03-01 2026-02-28 3140257 business:AuditExemptWithAccountantsReport 2025-03-01 2026-02-28 3140257 business:FilletedAccounts 2025-03-01 2026-02-28 3140257 2026-02-28 3140257 business:Director1 2025-03-01 2026-02-28 3140257 business:Director2 2025-03-01 2026-02-28 3140257 business:RegisteredOffice 2025-03-01 2026-02-28 3140257 2025-02-28 3140257 core:WithinOneYear 2026-02-28 3140257 core:WithinOneYear 2025-02-28 3140257 core:ShareCapital core:PreviouslyStatedAmount 2026-02-28 3140257 core:ShareCapital core:PreviouslyStatedAmount 2025-02-28 3140257 core:SharePremium core:PreviouslyStatedAmount 2026-02-28 3140257 core:SharePremium core:PreviouslyStatedAmount 2025-02-28 3140257 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-02-28 3140257 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-02-28 3140257 core:PreviouslyStatedAmount 2026-02-28 3140257 core:PreviouslyStatedAmount 2025-02-28 3140257 business:SmallEntities 2025-03-01 2026-02-28 3140257 countries:EnglandWales 2025-03-01 2026-02-28 3140257 core:LandBuildings 2025-03-01 2026-02-28 3140257 core:PlantMachinery 2025-03-01 2026-02-28 3140257 core:FurnitureFittings 2025-03-01 2026-02-28 3140257 core:ComputerEquipment 2025-03-01 2026-02-28 3140257 core:LandBuildings 2025-02-28 3140257 core:PlantMachinery 2025-02-28 3140257 core:FurnitureFittings 2025-02-28 3140257 core:LandBuildings 2026-02-28 3140257 core:PlantMachinery 2026-02-28 3140257 core:FurnitureFittings 2026-02-28 3140257 2024-03-01 2025-02-28 iso4217:GBP xbrli:pure
Company Registration No. 3140257 (England and Wales)
Timothy Roe Fine Jewellery Limited Unaudited accounts for the year ended 28 February 2026
Timothy Roe Fine Jewellery Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Timothy Roe Fine Jewellery Limited Company Information for the year ended 28 February 2026
Directors
Timothy Roe Susan Roe
Company Number
3140257 (England and Wales)
Registered Office
12 SOUTH STREET CHICHESTER WEST SUSSEX PO19 1EH
Accountants
B4Bookkeeping Ltd 1 Lincoln House Tangmere Chichester West Sussex PO20 2FS
- 3 -
Timothy Roe Fine Jewellery Limited Statement of financial position as at 28 February 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
44,789
59,890
Current assets
Inventories
814,193
827,826
Debtors
5
319,023
339,090
Cash at bank and in hand
723,713
555,916
1,856,929
1,722,832
Creditors: amounts falling due within one year
6
(147,858)
(130,643)
Net current assets
1,709,071
1,592,189
Net assets
1,753,860
1,652,079
Capital and reserves
Called up share capital
1,012
1,012
Share premium
114,002
114,002
Profit and loss account
1,638,846
1,537,065
Shareholders' funds
1,753,860
1,652,079
For the year ending 28 February 2026 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 17 April 2026 and were signed on its behalf by
Timothy Roe Director Company Registration No. 3140257
- 4 -
Timothy Roe Fine Jewellery Limited Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
Timothy Roe Fine Jewellery Limited is a private company, limited by shares, registered in England and Wales, registration number 3140257. The registered office is 12 SOUTH STREET, CHICHESTER, WEST SUSSEX, PO19 1EH.
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.
Presentation currency
The accounts are presented in £ sterling.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
Evenly over the lease Term
Plant & machinery
20% Reducing Balance
Fixtures & fittings
10% Straight Line
Computer equipment
20% Straight Line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
- 5 -
Timothy Roe Fine Jewellery Limited Notes to the Accounts for the year ended 28 February 2026
4
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 March 2025
135,043
216,528
68,976
420,547
Additions
-
1,397
-
1,397
At 28 February 2026
135,043
217,925
68,976
421,944
Depreciation
At 1 March 2025
132,931
185,079
42,647
360,657
Charge for the year
572
8,271
7,655
16,498
At 28 February 2026
133,503
193,350
50,302
377,155
Net book value
At 28 February 2026
1,540
24,575
18,674
44,789
At 28 February 2025
2,112
31,449
26,329
59,890
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
-
10,000
Accrued income and prepayments
5,419
4,135
Other debtors
313,604
324,955
319,023
339,090
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
3,944
955
VAT
61,820
54,899
Trade creditors
3,268
13,649
Taxes and social security
74,157
56,469
Other creditors
2,400
1,897
Accruals
2,269
2,774
147,858
130,643
7
Average number of employees
During the year the average number of employees was 17 (2025: 16).
- 6 -