Company Registration No. 4315512 (England and Wales)
The Jewellery Display Co Ltd
Unaudited accounts
for the year ended 30 November 2025
The Jewellery Display Co Ltd
Unaudited accounts
Contents
The Jewellery Display Co Ltd
Company Information
for the year ended 30 November 2025
Directors
Jacob Nichtburg
Chana Nichtburg
Company Number
4315512 (England and Wales)
Registered Office
25 Riverwalk Business Park
25 Riverwarlk Road
Enfield
Middlesex
EN3 7QN
The Jewellery Display Co Ltd
Statement of financial position
as at 30 November 2025
Intangible assets
23,826
26,473
Tangible assets
75,490
58,749
Inventories
237,872
189,760
Cash at bank and in hand
326,643
282,605
Creditors: amounts falling due within one year
(490,240)
(272,885)
Net current assets
447,981
374,959
Total assets less current liabilities
547,297
460,181
Creditors: amounts falling due after more than one year
-
(39,000)
Provisions for liabilities
Deferred tax
(7,210)
(9,307)
Net assets
540,087
411,874
Called up share capital
3
3
Profit and loss account
540,084
411,871
Shareholders' funds
540,087
411,874
For the year ending 30 November 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 21 August 2026 and were signed on its behalf by
Jacob Nichtburg
Director
Company Registration No. 4315512
The Jewellery Display Co Ltd
Notes to the Accounts
for the year ended 30 November 2025
The Jewellery Display Co Ltd is a private company, limited by shares, registered in England and Wales, registration number 4315512. The registered office is 25 Riverwalk Business Park, 25 Riverwarlk Road, Enfield, Middlesex, EN3 7QN.
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% on reducing balance
Fixtures & fittings
10% on reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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 assets and liabilities are not discounted.
The Jewellery Display Co Ltd
Notes to the Accounts
for the year ended 30 November 2025
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Intangible fixed assets
Total
At 30 November 2025
37,000
At 30 November 2025
13,174
At 30 November 2025
23,826
At 30 November 2024
26,473
5
Tangible fixed assets
Total
At 1 December 2024
232,542
At 30 November 2025
257,671
At 1 December 2024
173,793
At 30 November 2025
182,181
At 30 November 2025
75,490
At 30 November 2024
58,749
6
Transactions with related parties
Other debtors include amounts aggregating to £77,648 (2024: £74,148) due from a related company under common control.
7
Average number of employees
During the year the average number of employees was 8 (2024: 8).