The Antique Jewellery Company Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 10849266 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

THE ANTIQUE JEWELLERY COMPANY LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

M Gerrish

N G Gerrish

Mrs O Gerrish

SECRETARY:

M Gerrish

REGISTERED OFFICE:

41 St John Street

Ashbourne

DE6 1GP

REGISTERED NUMBER:

10849266 (England and Wales)

ACCOUNTANTS:

B W Bradley & Associates

41 St John Street

Ashbourne

DE6 1GP

FIXED ASSETS

Tangible assets

4

95,396

53,363

CURRENT ASSETS

Stocks

2,040,722

1,616,777

Debtors

50,309

45,663

Investments

318,524

327,015

Cash at bank

1,766,345

1,610,695

4,175,900

3,600,150

CREDITORS

Amounts falling due within one year

485,944

399,117

NET CURRENT ASSETS

3,689,956

3,201,033

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,785,352

3,254,396

PROVISIONS FOR LIABILITIES

6

10,219

4,409

NET ASSETS

3,775,133

3,249,987

CAPITAL AND RESERVES

Called up share capital

3,000

Retained earnings

3,772,133

3,246,987

SHAREHOLDERS' FUNDS

3,775,133

3,249,987

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Income Statement and an abridged Balance Sheet for the year ended 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 April 2026 and were signed on its behalf by:

Mrs O Gerrish - Director

N G Gerrish - Director

M Gerrish - Director

1.	STATUTORY INFORMATION

The Antique Jewellery Company Ltd is a private company, limited by shares , registered in England and Wales. 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 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.

Improvements to property

-

over the period of the lease

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

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 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.

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.

Investments

Investments are recognised initially at fair value, which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value based on their closing market price at the year end with any gain or loss being charged to the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2024

124,665

Additions

55,716

At 31 July 2025

180,381

DEPRECIATION

At 1 August 2024

71,302

Charge for year

13,683

At 31 July 2025

84,985

NET BOOK VALUE

At 31 July 2025

95,396

At 31 July 2024

53,363

5.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

Within one year

47,000

54,692

Between one and five years

188,000

In more than five years

129,250

176,250

364,250

418,942

6.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

10,219

4,409

Deferred

tax

£

Balance at 1 August 2024

4,409

Provided during year

5,810

Balance at 31 July 2025

10,219

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Antique Jewellery Company Ltd for the year ended 31 July 2025 which comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of The Antique Jewellery Company Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Antique Jewellery Company Ltd and state those matters that we have agreed to state to the Board of Directors of The Antique Jewellery Company Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Antique Jewellery Company Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The Antique Jewellery Company Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Antique Jewellery Company Ltd. You consider that The Antique Jewellery Company Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Antique Jewellery Company Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

B W Bradley & Associates

41 St John Street

Ashbourne

DE6 1GP

27 April 2026