WRIGHT JEWELS LIMITED

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 07505647

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Stocks	6	41,015		25,173
Cash at bank and in hand		20,971		25,136

		61,986		50,309
Creditors: Amounts Falling Due Within One Year	7	(64,957 )		(63,116 )

NET CURRENT ASSETS (LIABILITIES)			(2,971 )		(12,807 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(2,971 )		(12,807 )

NET LIABILITIES			(2,971 )		(12,807 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(3,071 )		(12,907 )

SHAREHOLDERS' FUNDS			(2,971)		(12,807)

For the year ending 31 January 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr David Wright

Director

23/10/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

WRIGHT JEWELS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07505647 . The registered office is 167 Turners Hill, Cheshunt, Hertfordshire, EN8 9BH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 2)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 February 2025	20,000

As at 31 January 2026	20,000

Amortisation
As at 1 February 2025	20,000

As at 31 January 2026	20,000

...CONTINUED

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WRIGHT JEWELS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026	-

As at 1 February 2025	-

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 February 2025	440

As at 31 January 2026	440

Depreciation
As at 1 February 2025	440

As at 31 January 2026	440

Net Book Value
As at 31 January 2026	-

As at 1 February 2025	-

6. Stocks

	2026	2025
	£	£
Stock	41,015	25,173

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	1
Other creditors	64,957	63,115

	64,957	63,116

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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