Grunfeld J&D Limited 07469837 false 2024-06-01 2025-05-31 2025-05-31 The principal activity of the company is jewellery trade Digita Accounts Production Advanced 6.30.9574.0 true 07469837 2024-06-01 2025-05-31 07469837 2025-05-31 07469837 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 07469837 bus:Micro-entities 2024-06-01 2025-05-31 07469837 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 07469837 bus:FullAccounts 2024-06-01 2025-05-31 07469837 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 07469837 bus:RegisteredOffice 2024-06-01 2025-05-31 07469837 bus:Director1 2024-06-01 2025-05-31 07469837 bus:Director2 2024-06-01 2025-05-31 07469837 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 07469837 bus:Agent1 2024-06-01 2025-05-31 07469837 countries:AllCountries 2024-06-01 2025-05-31 07469837 dpl:AdministrativeExpenses 2024-06-01 2025-05-31 07469837 dpl:CostSales 2024-06-01 2025-05-31 07469837 2023-06-01 2024-05-31 07469837 2024-05-31 07469837 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 07469837 dpl:AdministrativeExpenses 2023-06-01 2024-05-31 07469837 dpl:CostSales 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Registration number: 07469837

Grunfeld J&D Limited
Unaudited Financial Statements
for the Year Ended 31 May 2025

Grunfeld J&D Limited

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Profit and Loss Account | 4
Balance Sheet | 5 to 6
Notes to the Unaudited Financial Statements | 5
Detailed Profit and Loss Account | 7
iXBRL Detailed Profit and Loss Account | 8

Grunfeld J&D Limited

Company Information

Directors | Mr C Grunfeld Mrs B Jay Grunfeld

Registered office | 2nd Floor - Parkgates Bury New Road Prestwich M25 0TL

Grunfeld J&D Limited

Directors' Report for the Year Ended 31 May 2025

The directors present their report and the financial statements for the year ended 31 May 2025.
This report has been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

Directors of the company

The directors who held office during the year were as follows:

Mr C Grunfeld

Mrs B Jay Grunfeld

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 10 February 2026 and signed on its behalf by:

......................................... Mr C Grunfeld Director

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Grunfeld J&D Limited
for the Year Ended 31 May 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Grunfeld J&D Limited for the year ended 31 May 2025 as set out on pages 4 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Grunfeld J&D Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Grunfeld J&D Limited and state those matters that we have agreed to state to the Board of Directors of Grunfeld J&D Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Grunfeld J&D Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Grunfeld J&D Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Grunfeld J&D Limited. You consider that Grunfeld J&D Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Grunfeld J&D Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Haffner Hoff Limited
2nd Floor - Parkgates
Bury New Road
Prestwich
M25 0TL

10 February 2026

Grunfeld J&D Limited

Profit and Loss Account for the Year Ended 31 May 2025

| 2025 £ | 2024 £
Turnover | 4,826 | 10,985
Cost of raw materials and consumables | (2,000) | -
Other charges | (3,931) | (8,764)
(Loss)/profit for the year | (1,105) | 2,221

Grunfeld J&D Limited

(Registration number: 07469837)
Balance Sheet as at 31 May 2025

| 2025 £ | 2024 £
Current assets | 22,014 | 4,979
Creditors: Amounts falling due within one year | (27,751) | (9,731)
Total assets less current liabilities | (5,737) | (4,752)
Accruals and deferred income | (600) | (480)
| (6,337) | (5,232)
Capital and reserves | (6,337) | (5,232)

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
2nd Floor - Parkgates
Bury New Road
Prestwich
M25 0TL
United Kingdom

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

2 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Grunfeld J&D Limited

(Registration number: 07469837)
Balance Sheet as at 31 May 2025

For the financial year ending 31 May 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and FRS 105 ‘The Financial Reporting Standard Applicable to the Micro-entities Regime.

Approved and authorised by the Board on 10 February 2026 and signed on its behalf by:

......................................... Mr C Grunfeld Director

Grunfeld J&D Limited

Detailed Profit and Loss Account for the Year Ended 31 May 2025

| 2025 £ | 2024 £
Sales and Services | 4,826 | 10,985
Cost of sales | (2,000) | -
Gross profit | 2,826 | 10,985
Rental overheads |  |
Insurance | - | 2,184
Administrative expenses |  |
Rent | 520 | 1,400
Insurance | 2,184 | -
Printing, postage and stationery | 395 | 1,440
Advertising | - | 2,700
Accountancy fees | 600 | 480
Legal and professional fees | 130 | 457
Bank charges | 102 | 103
| (3,931) | (6,580)
Operating (loss)/profit | (1,105) | 2,221
(Loss)/profit before tax | (1,105) | 2,221
Tax |  |
(Loss)/profit after tax | (1,105) | 2,221
Retained earnings brought forward | (5,234) | (7,455)
Retained earnings carried forward | (6,339) | (5,234)

Grunfeld J&D Limited

iXBRL Detailed Profit and Loss Account for the Year Ended 31 May 2025

| 2025 £ | 2024 £
Turnover/revenue | 4,826 | 10,985
Cost of sales |  |
Purchase of raw materials and consumables | (22,000) | -
Closing finished goods | 20,000 | -
Gross profit | 2,826 | 10,985
Distribution costs |  |
Administrative expenses |  |
Audit and accountancy other services | (600) | (480)
Advertising, promotions and marketing costs | - | (2,700)
Rent, rates and services costs | (520) | (3,584)
Legal and professional costs | (130) | (457)
Bank charges | (102) | (103)
Insurance costs | (2,184) | -
Printing, postage and stationery | (395) | (1,440)
Other operating income |  |
Other items |  |
(Loss)/profit for the financial year | (1,105) | 2,221