Amber Hall Jewellery Ltd - Filleted accounts

Registered number

05331997

Amber Hall Jewellery Ltd

Filleted Accounts

31 January 2026

Amber Hall Jewellery Ltd
Registered number:		05331997
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Current assets
Stocks		195,888			206,370
Debtors	3	25,513			11,012
Cash at bank and in hand		-			4,177
		221,401			221,559

Creditors: amounts falling due within one year	4	(244,695)			(223,758)

Net current liabilities			(23,294)			(2,199)

Total assets less current liabilities			(23,294)			(2,199)

Creditors: amounts falling due after more than one year	5		-			(3,223)



Net liabilities			(23,294)			(5,422)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(23,394)			(5,522)

Shareholders' funds			(23,294)			(5,422)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Sylwia Libicka
Director
Approved by the board on 16 October 2026

Amber Hall Jewellery Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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.


2	Employees	2026		2025
Number			Number

	Average number of persons employed by the company	2		3


3	Debtors	2026		2025
£			£

	Trade debtors	14,501		-
	Other debtors	11,012		11,012
		25,513		11,012


4	Creditors: amounts falling due within one year	2026		2025
£			£

	Bank loans and overdrafts	6,641		8,400
	Trade creditors	81,181		71,117
	Taxation and social security costs	42,018		42,443
	Other creditors - shareholder loan	114,855		101,798
		244,695		223,758


5	Creditors: amounts falling due after one year	2026		2025
£			£

	Bank loans	-		3,223


6	Other information

	Amber Hall Jewellery Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	2 Mermond Place
	Mermond Place
	Swanage
	Dorset
	BH19 1DG