JEWELLERY BY YFH UK LIMITED

JEWELLERY BY YFH UK LIMITED
Contents Page
For the year ended 31 August 2025

Statement of financial position	1
Notes to the financial statements	2

JEWELLERY BY YFH UK LIMITED
Statement of Financial Position
As at 31 August 2025

	2025 £	2024 £
Current assets
Stocks	1,350	750
Cash at bank and in hand	1,773	7,923
	3,123	8,673
Creditors: amount falling due within one year	(2,722)	(8,345)
Net current assets	401	328

Total assets less current liabilities	401	328
Net assets	401	328

Capital and reserves
Called up share capital	1	1
Profit and loss account	400	327
Shareholders' funds	401	328

For the [accounting year] the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 21 May 2026 and were signed by:

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Shahena BUTT-ABBASI
Director

1

JEWELLERY BY YFH UK LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

General Information

JEWELLERY BY YFH UK LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15060297, registration address GROUND FLOOR, 48 WHITE HORSE ROAD , LONDON, E1 0ND.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.

Staff Costs

	2025 £	2024 £
Wages and salaries	650	6,000
	650	6,000

Average number of employees during the year	Number	Number
Administration	1	0
	1	0

3.	Average number of employees Average number of employees during the year was 1 (2024 : 0).

2

Registered Number: 15060297
England and Wales
JEWELLERY BY YFH UK LIMITED

Abridged Accounts

Period of accounts Start date: 01 September 2024 End date: 31 August 2025