Caseware UK (AP4) 2024.0.164 2024.0.164 2025-11-30 2025-11-30 1 1 2024-12-01 false false Selling high-end jewellery true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05394085 2024-12-01 2025-11-30 05394085 2023-12-01 2024-11-30 05394085 2025-11-30 05394085 2024-11-30 05394085 c:Director1 2024-12-01 2025-11-30 05394085 d:CurrentFinancialInstruments 2025-11-30 05394085 d:CurrentFinancialInstruments 2024-11-30 05394085 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 05394085 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 05394085 d:ShareCapital 2025-11-30 05394085 d:ShareCapital 2024-11-30 05394085 d:RetainedEarningsAccumulatedLosses 2025-11-30 05394085 d:RetainedEarningsAccumulatedLosses 2024-11-30 05394085 c:FRS102 2024-12-01 2025-11-30 05394085 c:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 05394085 c:FullAccounts 2024-12-01 2025-11-30 05394085 c:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 05394085 e:PoundSterling 2024-12-01 2025-11-30 iso4217:GBP xbrli:pure

Registered number: 05394085 DAVID MARSHALL LONDON (JEWELLER) LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
DAVID MARSHALL LONDON (JEWELLER) LIMITED REGISTERED NUMBER: 05394085 BALANCE SHEET AS AT 30 NOVEMBER 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Current assets |  |  |  |  |
Stocks |  | 112,308 |  | 112,643 |
Debtors: amounts falling due within one year | 4 | 221,304 |  | 161,011 |
Cash at bank and in hand | 5 | 26,899 |  | 89,503 |
|  | 360,511 |  | 363,157 |
Creditors: amounts falling due within one year | 6 | (607,258) |  | (632,760) |
Net current liabilities |  |  | (246,747) |  | (269,603)
Net liabilities |  |  | (246,747) |  | (269,603)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | (246,748) |  | (269,604)
|  |  | (246,747) |  | (269,603)
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 August 2026.
D A Marshall
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
DAVID MARSHALL LONDON (JEWELLER) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
David Marshall London (Jeweller) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Leytonstone House, 3 Hanbury Drive, London, England, E11 1GA. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis as the parent company will continue to financially support the company for the forseeable future.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Page 2
DAVID MARSHALL LONDON (JEWELLER) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.5 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of income and retained earnings.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 3
DAVID MARSHALL LONDON (JEWELLER) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 216,596 | 151,353
| Other debtors | 4,708 | 9,658
|  | 221,304 | 161,011
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 26,899 | 89,503
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 15,334 | 23,304
| Amounts owed to group undertakings | 589,424 | 586,956
| Other creditors | - | 20,000
| Accruals and deferred income | 2,500 | 2,500
|  | 607,258 | 632,760
7. | Related party transactions
| At the balance sheet date, the company owed £589,424 (2024 - £586,956) to companies under common control. At the balance sheet date, the company was owed £216,956 (2024 - £151,353) from companies under common control.
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