REGISTERED NUMBER:
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Perkin Jewellers Limited |
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Financial Statements |
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for the Year Ended 31 January 2022 |
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REGISTERED NUMBER:
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Perkin Jewellers Limited |
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Financial Statements |
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for the Year Ended 31 January 2022 |
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Perkin Jewellers Limited (Registered number: 00752856) |
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Contents of the Financial Statements |
for the year ended 31 January 2022 |
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Page |
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Company Information | 1 |
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Balance Sheet | 2 |
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Notes to the Financial Statements | 4 |
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Perkin Jewellers Limited |
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Company Information |
for the year ended 31 January 2022 |
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DIRECTORS: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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ACCOUNTANTS: |
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Chartered Accountants |
33 George Street |
Wakefield |
West Yorkshire |
WF1 1LX |
Perkin Jewellers Limited (Registered number: 00752856) |
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Balance Sheet |
31 January 2022 |
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2022 | 2021 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 4 |
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Investment property | 5 |
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CURRENT ASSETS |
Debtors | 6 |
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Cash at bank |
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CREDITORS |
Amounts falling due within one year | 7 |
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NET CURRENT ASSETS |
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TOTAL ASSETS LESS CURRENT
LIABILITIES |
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CREDITORS |
Amounts falling due after more than one
year |
8 |
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NET ASSETS |
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Perkin Jewellers Limited (Registered number: 00752856) |
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Balance Sheet - continued |
31 January 2022 |
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2022 | 2021 |
Notes | £ | £ | £ | £ |
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CAPITAL AND RESERVES |
Called up share capital | 9 |
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Non-distributable reserves | 10 |
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Retained earnings | 10 |
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SHAREHOLDERS' FUNDS |
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The directors acknowledge their 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. |
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In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
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The financial statements were approved by the Board of Directors and authorised for issue on
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Perkin Jewellers Limited (Registered number: 00752856) |
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Notes to the Financial Statements |
for the year ended 31 January 2022 |
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1. | STATUTORY INFORMATION |
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Perkin Jewellers Limited is a
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The functional and presentational currency for the company is the pound sterling (£). All financial information presented has been rounded to the nearest (£), unless otherwise stated. |
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2. | ACCOUNTING POLICIES |
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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 as modified by the revaluation of certain assets. |
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Tangible fixed assets |
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Office equipment | - |
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Investment property |
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. |
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Taxation |
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
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Current or deferred taxation assets and liabilities are not discounted. |
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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. |
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Deferred tax |
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
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Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
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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. |
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3. | EMPLOYEES AND DIRECTORS |
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The average number of employees during the year was
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Perkin Jewellers Limited (Registered number: 00752856) |
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Notes to the Financial Statements - continued |
for the year ended 31 January 2022 |
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4. | TANGIBLE FIXED ASSETS |
Office |
equipment |
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COST |
At 1 February 2021 |
and 31 January 2022 |
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DEPRECIATION |
At 1 February 2021 |
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Charge for year |
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At 31 January 2022 |
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NET BOOK VALUE |
At 31 January 2022 |
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At 31 January 2021 |
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5. | INVESTMENT PROPERTY |
Total |
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FAIR VALUE |
At 1 February 2021 |
and 31 January 2022 |
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NET BOOK VALUE |
At 31 January 2022 |
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At 31 January 2021 |
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The directors consider that the property valuations represent a fair market valuation at the balance sheet date. |
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The original costs of the investment properties were £505,872. |
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6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2022 | 2021 |
£ | £ |
Property rentals account | - | 6,250 |
PAYE debtor | 628 | - |
Prepayments and accrued income |
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7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2022 | 2021 |
£ | £ |
Directors' current accounts | 7,947 | 2,986 |
Accruals and deferred income |
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Perkin Jewellers Limited (Registered number: 00752856) |
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Notes to the Financial Statements - continued |
for the year ended 31 January 2022 |
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8. |
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR |
2022 | 2021 |
£ | £ |
Directors' loan accounts |
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9. | CALLED UP SHARE CAPITAL |
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Allotted, issued and fully paid: |
Number: | Class: | Nominal | 2022 | 2021 |
value: | £ | £ |
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Ordinary | £1 | 100 | 100 |
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10. | RESERVES |
Retained | Non-distributable |
earnings | reserves | Totals |
£ | £ | £ |
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At 1 February 2021 |
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187,221 |
Deficit for the year | ( |
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At 31 January 2022 |
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174,112 |