A._YOUNG_(WHOLESALE_JEWEL - Accounts

The director presents his annual report and financial statements for the year ended 31 December 2019.

The director who held office during the year and up to the date of signature of the financial statements was as follows:

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies' exemption.

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and therefore the director continues to adopt the going concern basis of accounting in preparing the financial statements. The validity of this assumption depends on the continued support of the company's director.

If the company were unable to continue in operational existence for the foreseeable future, adjustments would have to be made to reduce the balance sheet values of assets to their recoverable amounts, to provide for further liabilities that might arise and to reclassify fixed assets as current assets.

The average number of persons, including directors, employed by the company during the year was as follows:

A. Young (Wholesale Jewellers 1981) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Suite 107, First Floor, The Diamond Centre, 100 Hatton Garden, London, EC1N 8NX.

For the year ended 31 December 2019 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and delivered in accordance with the provisions applicable to companies subject to the small companies regime.