Jewelstaff Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 04341053

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		890		238

			890		238
CURRENT ASSETS
Debtors	5	28,475		12,772
Cash at bank and in hand		288,416		186,448

		316,891		199,220
Creditors: Amounts Falling Due Within One Year	6	(68,436 )		(44,620 )

NET CURRENT ASSETS (LIABILITIES)			248,455		154,600

TOTAL ASSETS LESS CURRENT LIABILITIES			249,345		154,838

NET ASSETS			249,345		154,838

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			249,245		154,738

SHAREHOLDERS' FUNDS			249,345		154,838

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Jewelstaff Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A D Tompkins

Director

5 June 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Jewelstaff Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04341053 . The registered office is The Orchard 14 Brocton Heights, Brocton, Stafford, Staffordshire, ST17 0TN.

2. Accounting Policies

2.1. Basis of Preparation of 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods

When the outcome of a transaction can be estimated reliably, fee income from consultancy is recognised by reference to the stage of completion at the balance sheet date.

Interest receivable

Interest income is recognised using the effective interest method.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Computer Equipment

Straight line over 3 years

2.4. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

2.5. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

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Jewelstaff Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	1,157
Additions	1,156

As at 31 March 2026	2,313

Depreciation
As at 1 April 2025	919
Provided during the period	504

As at 31 March 2026	1,423

Net Book Value
As at 31 March 2026	890

As at 1 April 2025	238

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	27,674	12,000
Prepayments and accrued income	801	772

	28,475	12,772

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	42,778	30,708
VAT	24,156	12,471
Accruals and deferred income	1,190	1,129
Directors' loan accounts	312	312

	68,436	44,620

7. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

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