REGISTERED NUMBER: 11933785 (England and Wales)

Financial Statements for the Year Ended 30 April 2026

for

The Jewellery Works Studio Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R J Jordaan

N C Jordaan

REGISTERED OFFICE:

73 Reading Road

Henley on Thames

RG9 1AX

REGISTERED NUMBER:

11933785 (England and Wales)

ACCOUNTANTS:

Q Accounting

Newtown House

Newtown Road

Henley on Thames

Oxfordshire

RG9 1HG

FIXED ASSETS

Tangible assets

4

6,558

9,937

CURRENT ASSETS

Stocks

21,145

11,625

Debtors

5

1,334

1,334

Cash at bank

77,528

50,794

100,007

63,753

CREDITORS

Amounts falling due within one year

6

40,324

21,883

NET CURRENT ASSETS

59,683

41,870

TOTAL ASSETS LESS CURRENT LIABILITIES

66,241

51,807

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

66,239

51,805

66,241

51,807

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by:

N C Jordaan - Director

1.	STATUTORY INFORMATION

The Jewellery Works Studio 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

20,084

Additions

2,189

At 30 April 2026

22,273

DEPRECIATION

At 1 May 2025

10,147

Charge for year

5,568

At 30 April 2026

15,715

NET BOOK VALUE

At 30 April 2026

6,558

At 30 April 2025

9,937

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Other debtors

1,334

1,334

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

4,898

-

Taxation and social security

34,530

21,023

Other creditors

896

860

40,324

21,883