LA CASA DE JOAILLIER UK PVT. LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09127745

LA CASA DE JOAILLIER UK PVT. LIMITED

Filleted Unaudited Financial Statements

31 July 2025

LA CASA DE JOAILLIER UK PVT. LIMITED

Statement of Financial Position

31 July 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	4		2,293	3,057

Current assets

Stocks		68,508	68,508
Debtors	5	231,241	231,235
Cash at bank and in hand		3,895	3,753
		---------	---------
		303,644	303,496

Creditors: amounts falling due within one year	6	345,610		275,109
		---------		---------
Net current (liabilities)/assets			( 41,966)	28,387
			--------	--------
Total assets less current liabilities			( 39,673)	31,444
			--------	--------
Net (liabilities)/assets			( 39,673)	31,444
			--------	--------

Capital and reserves

Called up share capital	7	600,000	600,000
Profit and loss account		( 639,673)	( 568,556)
		---------	---------
Shareholders (deficit)/funds		( 39,673)	31,444
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

LA CASA DE JOAILLIER UK PVT. LIMITED

Statement of Financial Position (continued)

31 July 2025

These financial statements were approved by the board of directors and authorised for issue on 24 July 2026 , and are signed on behalf of the board by:

Ms Bina Goenka
Director

Company registration number: 09127745

LA CASA DE JOAILLIER UK PVT. LIMITED

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 8th Floor, 167 Fleet Street, London, EC4A 2EA, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixture and fittings	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4. Tangible assets

	Fixtures and fittings	Total
	£	£
Cost
At 1 August 2024 and 31 July 2025	32,280	32,280
	--------	--------
Depreciation
At 1 August 2024	29,223	29,223
Charge for the year	764	764
	--------	--------
At 31 July 2025	29,987	29,987
	--------	--------
Carrying amount
At 31 July 2025	2,293	2,293
	--------	--------
At 31 July 2024	3,057	3,057
	--------	--------

5. Debtors

	2025	2024
	£	£
Trade debtors	22,098	22,098
Called up share capital not paid	199,750	199,750
Other debtors	9,393	9,387
	---------	---------
	231,241	231,235
	---------	---------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	51,101	51,462
Amounts owed to group undertakings	27,522	27,522
Other creditors	266,987	196,125
	---------	---------
	345,610	275,109
	---------	---------

7. Called up share capital

Authorised share capital

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	600,000	600,000	600,000	600,000
	---------	---------	---------	---------

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	600,000	600,000	600,000	600,000
	---------	---------	---------	---------

The Share capital of the company is as follows: Called-up Share Capital: 600,000 shares of £1 each: £600,000 Paid-up Share Capital: 400,250 shares of £1 each: £400,250

8. Related party transactions

The company is a wholly owned subsidiary of La Casa De Joaillier Private Limited, a company incorporated in India. Ms Bina Goenka is a director and the ultimate beneficial owner. As at the year end, the company owed the director £247,662 (2024: £176,800), by way of a Director's loan account. Also as at 31 July 2025, the company owed £27,522 (2024: £27,522) to its immediate parent company. No other transactions with related parties were undertaken such as are required to be disclosed.

9. Controlling party

The Company is a wholly owned subsidiary of La Casa De Joaillier Private Limited, a company incorporated in India, and owned 100% by Ms Bina Goenka.