Doltons Working Jewellers Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05265577 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Doltons Working Jewellers Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

D O Butler

REGISTERED OFFICE:

100 High Ash Drive

Alwoodley

Leeds

West Yorkshire

LS17 8RE

REGISTERED NUMBER:

05265577 (England and Wales)

ACCOUNTANTS:

Leon & Company

Chartered Accountants

100 High Ash Drive

Alwoodley

Leeds

West Yorkshire

LS17 8RE

FIXED ASSETS

Intangible assets

4

2

Tangible assets

5

972

1,114

974

1,116

CURRENT ASSETS

Stocks

60,000

100,000

Debtors

6

7,909

14,233

Cash at bank

132,992

28,004

200,901

142,237

CREDITORS

Amounts falling due within one year

7

129,978

117,999

NET CURRENT ASSETS

70,923

24,238

TOTAL ASSETS LESS CURRENT
LIABILITIES

71,897

25,354

CREDITORS

Amounts falling due after more than one
year

8

(19,334

)

(24,751

)

PROVISIONS FOR LIABILITIES

(243

)

(278

)

NET ASSETS

52,320

325

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

52,220

225

SHAREHOLDERS' FUNDS

52,320

325

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 October 2026 and were signed by:

D O Butler - Director

1.	STATUTORY INFORMATION

Doltons Working Jewellers Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - NIL ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

2

NET BOOK VALUE

At 31 October 2025

2

At 31 October 2024

2

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

and 31 October 2025

41,904

DEPRECIATION

At 1 November 2024

40,790

Charge for year

142

At 31 October 2025

40,932

NET BOOK VALUE

At 31 October 2025

972

At 31 October 2024

1,114

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade debtors

7,909

11,233

Other debtors

-

3,000

7,909

14,233

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Bank loans and overdrafts

6,128

6,267

Taxation and social security

39,215

25,382

Other creditors

84,635

86,350

129,978

117,999

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.10.25

31.10.24

£

Bank loans

19,334

24,751

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

100

Ordinary

£1

100

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in other creditors is an amount of £74,207 (2024: £80,925 ) owed by the company to the directors. This loan is interest free and repayable on demand.

11.	ULTIMATE CONTROLLING PARTY

During the year the company was under the control of D Butler, a director of the company, by virtue of his having a beneficial interest in 100% of the issued share capital of the company.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Doltons Working Jewellers Limited for the year ended 31 October 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Doltons Working Jewellers Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Doltons Working Jewellers Limited and state those matters that we have agreed to state to the director of Doltons Working Jewellers Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Doltons Working Jewellers Limited and its director for our work or for this report.

It is your duty to ensure that Doltons Working Jewellers Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Doltons Working Jewellers Limited. You consider that Doltons Working Jewellers Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Doltons Working Jewellers Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Leon & Company

Chartered Accountants

100 High Ash Drive

Alwoodley

Leeds

West Yorkshire

LS17 8RE

Date: .............................................