Company Registration No. SC230638 (Scotland)
Annie Smith Jewellery Ltd.
Unaudited accounts
for the year ended 31 July 2025
Annie Smith Jewellery Ltd.
Unaudited accounts
Contents
Annie Smith Jewellery Ltd.
Company Information
for the year ended 31 July 2025
Directors
Mr. A. Katorza
Mrs. A. Katorza
Company Number
SC230638 (Scotland)
Registered Office
12 Raeburn Place
Edinburgh, Scotland
EH4 1JN
United Kingdom
Accountants
Ideo Business Services Ltd
Unit 4
Standhill Industrial Est
Whitburn Road
Bathgate
EH48 2HR
Annie Smith Jewellery Ltd.
Statement of financial position
as at 31 July 2025
Tangible assets
3,048
4,098
Cash at bank and in hand
344,279
505,420
Creditors: amounts falling due within one year
(70,784)
(195,832)
Net current assets
292,445
331,363
Total assets less current liabilities
295,493
335,461
Creditors: amounts falling due after more than one year
-
(5,446)
Net assets
295,493
330,015
Called up share capital
2
2
Profit and loss account
295,491
330,013
Shareholders' funds
295,493
330,015
For the year ending 31 July 2025 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 28 February 2026 and were signed on its behalf by
Mrs. A. Katorza
Director
Company Registration No. SC230638
Annie Smith Jewellery Ltd.
Notes to the Accounts
for the year ended 31 July 2025
Annie Smith Jewellery Ltd. is a private company, limited by shares, registered in Scotland, registration number SC230638. The registered office is 12 Raeburn Place, Edinburgh, Scotland, EH4 1JN, United Kingdom.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
10% straight line basis.
Plant & machinery
25% reducing value basis, subject to a £1,000 base cost.
Fixtures & fittings
25% reducing value basis, subject to a £1,000 base cost.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
Annie Smith Jewellery Ltd.
Notes to the Accounts
for the year ended 31 July 2025
5
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 August 2024
11,500
12,572
17,916
41,988
At 31 July 2025
11,500
12,572
17,916
41,988
At 1 August 2024
11,500
9,474
16,916
37,890
Charge for the year
-
1,050
-
1,050
At 31 July 2025
11,500
10,524
16,916
38,940
At 31 July 2025
-
2,048
1,000
3,048
At 31 July 2024
-
3,098
1,000
4,098
Amounts falling due after more than one year
Accrued income and prepayments
-
2,275
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
5,446
6,000
Trade creditors
21,840
51,510
Taxes and social security
37,770
104,819
Other creditors
3,643
7,158
Loans from directors
52
1,781
8
Creditors: amounts falling due after more than one year
2025
2024
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
10
Average number of employees
During the year the average number of employees was 3 (2024: 4).