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Company Registration No. 11358851 (England and Wales)
FRIENDS JEWELLERS (RETAIL) LTD Unaudited accounts for the year ended 29 November 2025
FRIENDS JEWELLERS (RETAIL) LTD Unaudited accounts Contents
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FRIENDS JEWELLERS (RETAIL) LTD Company Information for the year ended 29 November 2025
Directors
Charanji Lal Koshalya Rani
Company Number
11358851 (England and Wales)
Registered Office
62-64 CAPE HILL SMETHWICK WEST MIDLANDS B66 4PB ENGLAND
Accountants
Mayfield 1st Floor, 5 Highgate Business Centre Highgate Road Birmingham B12 8EA
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FRIENDS JEWELLERS (RETAIL) LTD Statement of financial position as at 29 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,281 
1,708 
Current assets
Inventories
2,225,821 
1,537,836 
Debtors
15,500 
15,500 
Cash at bank and in hand
50,756 
104,491 
2,292,077 
1,657,827 
Creditors: amounts falling due within one year
(321,826)
(118,167)
Net current assets
1,970,251 
1,539,660 
Total assets less current liabilities
1,971,532 
1,541,368 
Creditors: amounts falling due after more than one year
(1,834,336)
(1,427,366)
Provisions for liabilities
Deferred tax
(320)
(427)
Net assets
136,876 
113,575 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
136,776 
113,475 
Shareholders' funds
136,876 
113,575 
For the year ending 29 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.
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 29 May 2026 and were signed on its behalf by
Charanji Lal Director Company Registration No. 11358851
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FRIENDS JEWELLERS (RETAIL) LTD Notes to the Accounts for the year ended 29 November 2025
1
Statutory information
FRIENDS JEWELLERS (RETAIL) LTD is a private company, limited by shares, registered in England and Wales, registration number 11358851. The registered office is 62-64 CAPE HILL, SMETHWICK, WEST MIDLANDS, B66 4PB, ENGLAND.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Fixtures & fittings
25% reducing line basis
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 30 November 2024
7,200 
At 29 November 2025
7,200 
Depreciation
At 30 November 2024
5,492 
Charge for the year
427 
At 29 November 2025
5,919 
Net book value
At 29 November 2025
1,281 
At 29 November 2024
1,708 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due after more than one year
Other debtors
15,500 
15,500 
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FRIENDS JEWELLERS (RETAIL) LTD Notes to the Accounts for the year ended 29 November 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
1,582 
4,399 
Trade creditors
178,312 
11,086 
Taxes and social security
91,938 
57,472 
Loans from directors
49,994 
45,210 
321,826 
118,167 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
1,834,336 
1,427,366 
8
Average number of employees
During the year the average number of employees was 6 (2024: 6).
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