REGISTERED NUMBER: 11008618 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st October 2025

for

The Jewellery Showroom Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss A Thomas

Mrs J O'Dowd

REGISTERED OFFICE:

12b Sun Street

Waltham Abbey

Essex

EN9 1EE

REGISTERED NUMBER:

11008618 (England and Wales)

ACCOUNTANTS:

Apple Advisory Group Ltd

Chartered Management Accountants

12b Sun Street

Waltham Abbey

Essex

EN9 1EE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

19,213

31,043

Investments

6

15,180

15,397

34,393

46,440

CURRENT ASSETS

Debtors

7

272,144

355,459

Cash at bank and in hand

16,720

45,392

288,864

400,851

CREDITORS

Amounts falling due within one year

8

46,115

54,286

NET CURRENT ASSETS

242,749

346,565

TOTAL ASSETS LESS CURRENT LIABILITIES

277,142

393,005

PROVISIONS FOR LIABILITIES

4,803

7,760

NET ASSETS

272,339

385,245

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

272,329

385,235

272,339

385,245

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 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.

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 5th May 2026 and were signed on its behalf by:

Mrs J O'Dowd - Director

1.	STATUTORY INFORMATION

The Jewellery Showroom 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, was fully amortised over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 20% on cost

Investments in associates

Investments in associate undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st November 2024

and 31st October 2025

20,375

AMORTISATION

At 1st November 2024

and 31st October 2025

20,375

NET BOOK VALUE

At 31st October 2025

-

At 31st October 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st November 2024

and 31st October 2025

62,002

DEPRECIATION

At 1st November 2024

30,959

Charge for year

11,830

At 31st October 2025

42,789

NET BOOK VALUE

At 31st October 2025

19,213

At 31st October 2024

31,043

6.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1st November 2024

15,397

Exchange differences

(217

)

At 31st October 2025

15,180

NET BOOK VALUE

At 31st October 2025

15,180

At 31st October 2024

15,397

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

35,255

36,006

Other debtors

236,889

319,453

272,144

355,459

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

14,115

Trade creditors

16,596

9,612

Taxation and social security

18,032

11,793

Other creditors

11,487

18,766

46,115

54,286

9.	RELATED PARTY DISCLOSURES

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Miss A Thomas and Mrs J O'Dowd.