Anja Potze Fine Jewellery Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06569628 (England and Wales)

ANJA POTZE FINE JEWELLERY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1ST MAY 2024 TO 31ST OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs A S Potze

SECRETARY:

M A Bussey

REGISTERED OFFICE:

10 Friar Street

Worcester

Worcestershire

WR1 2LZ

REGISTERED NUMBER:

06569628 (England and Wales)

FIXED ASSETS

Tangible assets

4

1,342

2,182

CURRENT ASSETS

Stocks

602,130

639,674

Debtors

5

292,573

275,767

Cash at bank

27,482

4,008

922,185

919,449

CREDITORS

Amounts falling due within one year

6

743,236

815,366

NET CURRENT ASSETS

178,949

104,083

TOTAL ASSETS LESS CURRENT
LIABILITIES

180,291

106,265

CREDITORS

Amounts falling due after more than one
year

7

(45,454

)

(88,286

)

PROVISIONS FOR LIABILITIES

8

(329

)

(504

)

NET ASSETS

134,508

17,475

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

134,408

17,375

SHAREHOLDERS' FUNDS

134,508

17,475

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 30th July 2026 and were signed by:

Mrs A S Potze - Director

1.	STATUTORY INFORMATION

Anja Potze Fine Jewellery Limited 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.

Property Improvements

-

10% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

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 period 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Property

Plant and

and

Computer

Improvements

machinery

fittings

equipment

Totals

£

COST

At 1st May 2024

and 31st October 2025

19,209

110

28,228

2,436

49,983

DEPRECIATION

At 1st May 2024

19,209

110

26,311

2,171

47,801

Charge for period

-

575

265

840

At 31st October 2025

19,209

110

26,886

2,436

48,641

NET BOOK VALUE

At 31st October 2025

-

1,342

-

1,342

At 30th April 2024

-

1,917

265

2,182

5.

DEBTORS

2025

2024

£

Amounts falling due within one year:

Trade debtors

15,790

20,053

Directors' current accounts

213,499

255,306

Prepayments

11,051

408

240,340

275,767

Amounts falling due after more than one year:

Tax

52,233

-

Aggregate amounts

292,573

275,767

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

109,257

227,127

Trade creditors

399,804

482,874

Tax

152,833

47,519

Social security and other taxes

3,345

3,804

VAT

25,036

4,284

Other creditors

49,511

47,558

Accrued expenses

3,450

2,200

743,236

815,366

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans

45,454

88,286

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

329

504

Deferred tax

£

Balance at 1st May 2024

504

Provided during period

(175

)

Balance at 31st October 2025

329

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£1

100

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31st October 2025 and the year ended 30th April 2024:

2025

2024

£

Mrs A S Potze

Balance outstanding at start of period

255,307

217,827

Amounts advanced

58,736

255,307

Amounts repaid

(100,544

)

(217,827

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

213,499

255,307

During the period interest of £12,638 (2024 £6,017) was charged on the above overdrawn loan account.