JEWEL BESPOKE BUILD LTD


Director	FERENDINOS, Jeremy Alexander


Registered Address	Argent House
	175 Hook Rise South
	Surbiton
	KT6 7LD


Registered Number	13752749 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		16,098		21,464
			16,098		21,464
Current assets
Debtors		328,233		292,173
Cash at bank and on hand		12,530		2,544
		340,763		294,717
Creditors amounts falling due within one year		(623,289)		(518,695)
Net current assets (liabilities)			(282,526)		(223,978)
Total assets less current liabilities			(266,428)		(202,514)
Creditors amounts falling due after one year			(71,300)		(22,200)
Net assets			(337,728)		(224,714)
Capital and reserves
Called up share capital			300		-
Profit and loss account			(338,028)		(224,714)
Shareholders' funds			(337,728)		(224,714)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 29 August 2026, and are signed on its behalf by:

FERENDINOS, Jeremy Alexander
Director
Registered Company No. 13752749

JEWEL BESPOKE BUILD LTD

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	At 30 November 2025 the company had net liabilities of £337,728. The company meets its day to day working capital requirements through its trading cash flows and the continued support of Jewel Property Serve Ltd, a company under common control, which has confirmed in writing that it will not seek repayment of amounts owed to it for a period of at least twelve months from the date of approval of these financial statements. The company has agreed a Time to Pay arrangement with HMRC in respect of arrears of PAYE and VAT and is meeting the agreed payments. The directors have prepared cash flow forecasts and are satisfied the company will be able to meet its liabilities as they fall due. On this basis the directors consider it appropriate to prepare the financial statements on a going concern basis.

Going concern

At 30 November 2025 the company had net liabilities of £337,728. The company meets its day to day working capital requirements through its trading cash flows and the continued support of Jewel Property Serve Ltd, a company under common control, which has confirmed in writing that it will not seek repayment of amounts owed to it for a period of at least twelve months from the date of approval of these financial statements. The company has agreed a Time to Pay arrangement with HMRC in respect of arrears of PAYE and VAT and is meeting the agreed payments. The directors have prepared cash flow forecasts and are satisfied the company will be able to meet its liabilities as they fall due. On this basis the directors consider it appropriate to prepare the financial statements on a going concern basis.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows: Motor vehicles - 25% per annum, reducing balance

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Motor vehicles - 25% per annum, reducing balance

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		4

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 December 24	34,343
	At 30 November 25	34,343
	Depreciation and impairment
	At 01 December 24	12,879
	Charge for year	5,366
	At 30 November 25	18,245
	Net book value
	At 30 November 25	16,098
	At 30 November 24	21,464