REGISTERED NUMBER: 06968716 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

CATHEDRAL JEWELLERS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C.S. Wakeling

REGISTERED OFFICE:

6 Green Lane Business Park

Green Lane

New Eltham

London

SE9 3TL

REGISTERED NUMBER:

06968716 (England and Wales)

ACCOUNTANTS:

Andrew Cross & Co.

Chartered Certified Accountants

6 Green Lane Business Park

238 Green Lane

New Eltham

London

SE9 3TL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,742

2,009

2,742

2,009

CURRENT ASSETS

Stocks

6

35,101

32,880

Debtors

7

782

5,767

Cash at bank and in hand

8,911

-

44,794

38,647

CREDITORS

Amounts falling due within one year

8

45,779

40,158

NET CURRENT LIABILITIES

(985

)

(1,511

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,757

498

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

1,657

398

SHAREHOLDERS' FUNDS

1,757

498

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

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

The director acknowledges his 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 director and authorised for issue on 22 April 2026 and were signed by:

C.S. Wakeling - Director

1.	STATUTORY INFORMATION

Cathedral Jewellers 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 2009, is being amortised evenly over its estimated useful life of ten 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.

Long leasehold

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

11,858

AMORTISATION

At 1 September 2024

and 31 August 2025

11,858

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

2,331

1,500

12,273

4,145

20,249

Additions

-

-

1,305

352

1,657

At 31 August 2025

2,331

1,500

13,578

4,497

21,906

DEPRECIATION

At 1 September 2024

2,331

1,500

10,956

3,453

18,240

Charge for year

-

-

663

261

924

At 31 August 2025

2,331

1,500

11,619

3,714

19,164

NET BOOK VALUE

At 31 August 2025

-

-

1,959

783

2,742

At 31 August 2024

-

-

1,317

692

2,009

6.

STOCKS

2025

2024

£

£

Stocks

35,101

32,880

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

2,520

Other debtors

782

3,247

782

5,767

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

10,598

Trade creditors

12,566

17,078

Tax

22,520

14,778

Social security and other taxes

362

985

VAT

7,507

8,925

Directors Loan Account

1

(18,261

)

Accruals and deferred income

957

-

Accrued expenses

1,866

6,055

45,779

40,158

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Retained

earnings

£

At 1 September 2024

398

Profit for the year

69,759

Dividends

(68,500

)

At 31 August 2025

1,657