2024-10-01 2025-09-30 false Capium Accounts Production 1.1 10392526 2024-10-01 2025-09-30 10392526 bus:AbridgedAccounts 2024-10-01 2025-09-30 10392526 bus:FRS102 2024-10-01 2025-09-30 10392526 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 10392526 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10392526 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10392526 2024-10-01 2025-09-30 10392526 2025-09-30 10392526 bus:RegisteredOffice 2024-10-01 2025-09-30 10392526 core:WithinOneYear 2025-09-30 10392526 core:AfterOneYear 2025-09-30 10392526 1 2024-10-01 2025-09-30 10392526 bus:Director1 2024-10-01 2025-09-30 10392526 bus:Director1 2025-09-30 10392526 bus:Director1 2023-10-01 2024-09-30 10392526 bus:Director2 2024-10-01 2025-09-30 10392526 bus:Director2 2025-09-30 10392526 bus:Director2 2023-10-01 2024-09-30 10392526 bus:Director3 2024-10-01 2025-09-30 10392526 bus:Director3 2025-09-30 10392526 bus:Director3 2023-10-01 2024-09-30 10392526 bus:Director4 2024-10-01 2025-09-30 10392526 bus:Director4 2025-09-30 10392526 bus:Director4 2023-10-01 2024-09-30 10392526 2023-10-01 10392526 bus:LeadAgentIfApplicable 2024-10-01 2025-09-30 10392526 2023-10-01 2024-09-30 10392526 2024-09-30 10392526 core:WithinOneYear 2024-09-30 10392526 core:AfterOneYear 2024-09-30 10392526 bus:EntityAccountantsOrAuditors 2023-10-01 2024-09-30 10392526 core:PlantMachinery 2024-10-01 2025-09-30 10392526 core:PlantMachinery 2025-09-30 10392526 core:PlantMachinery 2024-09-30 10392526 core:FurnitureFittings 2024-10-01 2025-09-30 10392526 core:FurnitureFittings 2025-09-30 10392526 core:FurnitureFittings 2024-09-30 10392526 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-09-30 10392526 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-09-30 10392526 core:CostValuation core:Non-currentFinancialInstruments 2025-09-30 10392526 core:CostValuation core:Non-currentFinancialInstruments 2024-09-30 10392526 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-09-30 10392526 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-09-30 10392526 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-09-30 10392526 core:Non-currentFinancialInstruments 2025-09-30 10392526 core:Non-currentFinancialInstruments 2024-09-30 10392526 core:ShareCapital 2025-09-30 10392526 core:ShareCapital 2024-09-30 10392526 core:RetainedEarningsAccumulatedLosses 2025-09-30 10392526 core:RetainedEarningsAccumulatedLosses 2024-09-30 10392526 dpl:Item1 2024-10-01 10392526 dpl:Item1 2025-09-30 10392526 dpl:Item1 2023-10-01 10392526 dpl:Item1 2024-09-30 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 10392526
BABBER JEWELLERS LIMITED
Abridged Accounts
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

BABBER JEWELLERS LIMITED Contents Page For the year ended 30 September 2025
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

BABBER JEWELLERS LIMITED Accountants' Report For the year ended 30 September 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 September 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. HEARTLANDS FINANCIAL SERVICES LIMITED 30 September 2025 .................................................... HEARTLANDS FINANCIAL SERVICES LIMITED 456 SHAFTMOOR LANE HALL GREEN BIRMINGHAM B28 8SZ 23 June 2026 1

BABBER JEWELLERS LIMITED Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 35,566 |  | 87,686
|  | 35,566 |  | 87,686
Current assets |  |  |
Stocks |  | 641,046 |  | 1,314,048
Debtors |  | 1,550 |  | 388,448
Cash at bank and in hand |  | 50,739 |  | 8,659
|  | 693,335 |  | 1,711,155
Creditors: amount falling due within one year |  | (1,004) |  | (11,127)
Net current assets |  | 692,331 |  | 1,700,028
Total assets less current liabilities |  | 727,897 |  | 1,787,714
Creditors: amount falling due after more than one year |  | (634,814) |  | (1,669,263)
Net assets |  | 93,083 |  | 118,451
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 92,983 |  | 118,351
Shareholders' funds |  | 93,083 |  | 118,451
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 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 board of directors on 23 June 2026 and were signed on its behalf by:
------------------------------- Princepal Singh Babber Director
2

BABBER JEWELLERS LIMITED Notes to the Abridged Financial Statements For the year ended 30 September 2025
General Information BABBER JEWELLERS LIMITED is a private company, limited by shares, registered in , registration number 10392526, registration address 130 Soho Road, Birmingham, B30 9LN. 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. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 18% Reducing Balance
Plant and Machinery | 18% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 7 (2024 : 7).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 October 2024 | 78,598 |  | 14,533 |  | 93,131
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 30 September 2025 | 78,598 |  | 14,533 |  | 93,131
Depreciation
At 01 October 2024 | 35,262 |  | 6,520 |  | 41,782
Charge for year | 7,800 |  | 7,983 |  | 15,783
On disposals | - |  | - |  | -
At 30 September 2025 | 43,062 |  | 14,503 |  | 57,565
Net book values
Closing balance as at 30 September 2025 | 35,536 |  | 30 |  | 35,566
Opening balance as at 01 October 2024 | 43,336 |  | 44,350 |  | 87,686
3