Daniel Singer Jewellery Limited Filleted accounts for Companies House (small and micro)

DANIEL SINGER JEWELLERY LTD - Company Information

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COMPANY REGISTRATION NUMBER: 04662145

Daniel Singer Jewellery Limited

Filleted Unaudited Abridged Financial Statements

31 May 2022

Daniel Singer Jewellery Limited

Abridged Financial Statements

Year ended 31st May 2022

Contents	Page

Officers and professional advisers	1

Accountants report to the director on the preparation of the unaudited statutory abridged financial statements	2

Abridged statement of financial position	3

Notes to the abridged financial statements	5

Daniel Singer Jewellery Limited

Officers and Professional Advisers

Director	Mr D. Singer

Registered Office	30 Tutnall Drive
	Solihull
	West Midlands
	B94 6SA

Accountants	WH Audit Limited
	Accountants
	The White House
	Station Road
	West Hagley
	Stourbridge
	West Midlands
	DY9 0NU

Bankers	Barclays
	70 Birmingham Road
	Rowley Regis
	Warley
	West MIdlands
	B65 9BA

Daniel Singer Jewellery Limited

Accountants Report to the Director on the Preparation of the Unaudited Statutory Abridged Financial Statements of Daniel Singer Jewellery Limited

Year ended 31st May 2022

As described on the abridged statement of financial position, the director of the company is responsible for the preparation of the abridged financial statements for the year ended 31st May 2022, which comprise the abridged statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these abridged financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

WH Audit Limited Accountants

The White House Station Road West Hagley Stourbridge West Midlands DY9 0NU

10 May 2023

Daniel Singer Jewellery Limited

Abridged Statement of Financial Position

31 May 2022

	2022		2021
Note	£	£	£

Current assets

Debtors	5	2,000	–
Cash at bank and in hand		976	13,600
		-------	--------
		2,976	13,600

Creditors: amounts falling due within one year	6	1,856		1,597
		-------		--------
Net current assets			1,120	12,003
			-------	--------
Total assets less current liabilities			1,120	12,003

Creditors: amounts falling due after more than one year	7	25,030	36,530
		--------	--------
Net liabilities		( 23,910)	( 24,527)
		--------	--------

Daniel Singer Jewellery Limited

Abridged Statement of Financial Position (continued)

31 May 2022

	2022		2021
Note	£	£	£

Capital and reserves

Called up share capital	400	400
Profit and loss account	( 24,310)	( 24,927)
	--------	--------
Shareholders deficit	( 23,910)	( 24,527)
	--------	--------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

For the year ending 31st May 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

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

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

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31st May 2022 in accordance with Section 444(2A) of the Companies Act 2006.

These abridged financial statements were approved by the board of directors and authorised for issue on 10 May 2023 , and are signed on behalf of the board by:

Mr D. Singer
Director

Company registration number: 04662145

Daniel Singer Jewellery Limited

Notes to the Abridged Financial Statements

Year ended 31st May 2022

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 30 Tutnall Drive, Solihull, West Midlands, B94 6SA.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2021: 1 ).

5. Debtors

	2022	2021
	£	£
Trade debtors	2,000	–
	-------	----

6. Creditors: amounts falling due within one year

	2022	2021
	£	£
Accruals and deferred income	900	900
Social security and other taxes	956	697
	-------	-------
	1,856	1,597
	-------	-------

7. Creditors: amounts falling due after more than one year

	2022	2021
	£	£
Bank loans and overdrafts	–	25,000
Director loan accounts	25,030	11,530
	--------	--------
	25,030	36,530
	--------	--------