Company Registration No. 09264873 (England and Wales)
Gracee Jewellery Limited
Unaudited accounts
for the year ended 31 October 2025
Gracee Jewellery Limited
Unaudited accounts
Contents
Gracee Jewellery Limited
Company Information
for the year ended 31 October 2025
Company Number
09264873 (England and Wales)
Registered Office
Unit 10 Honeypot Business Centre
Parr Road
Stanmore
HA7 1NL
United Kingdom
Accountants
Anthony Daniel Associates Ltd
10 Julian Place
London
E14 3AT
Gracee Jewellery Limited
Statement of financial position
as at 31 October 2025
Tangible assets
35,180
9,341
Inventories
59,122
187,742
Cash at bank and in hand
158,803
131,636
Creditors: amounts falling due within one year
(73,635)
(325,870)
Net current assets
209,271
197,857
Net assets
244,451
207,198
Called up share capital
100
100
Profit and loss account
244,351
207,098
Shareholders' funds
244,451
207,198
For the year ending 31 October 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 July 2026 and were signed on its behalf by
M Liu
Director
Company Registration No. 09264873
Gracee Jewellery Limited
Notes to the Accounts
for the year ended 31 October 2025
Gracee Jewellery Limited is a private company, limited by shares, registered in England and Wales, registration number 09264873. The registered office is Unit 10 Honeypot Business Centre, Parr Road, Stanmore, HA7 1NL, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% on cost
Stocks and work-in-progress 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 expenditure and an appropriate proportion of fixed and variable overheads.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset.
Deferred tax assets and liabilities are not discounted.
Gracee Jewellery Limited
Notes to the Accounts
for the year ended 31 October 2025
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Tangible fixed assets
Computer equipment
Amounts falling due within one year
Trade debtors
41,657
46,742
Accrued income and prepayments
2,865
-
Other debtors
20,459
157,607
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Creditors: amounts falling due within one year
2025
2024
Trade creditors
(1,287)
183,656
Taxes and social security
66,159
120,457
Other creditors
13,291
10,666
Loans from directors
(4,528)
11,091
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
The ultimate controlling party is Mrs. Juan Wu, who is a director and holds fifty percent of the company shares.
9
Average number of employees
During the year the average number of employees was 5 (2024: 5).