REGISTERED NUMBER:
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Abbreviated Unaudited Accounts |
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for the Period 1 October 2015 to 31 December 2015 |
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for |
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R.M. Pearl & Gems Limited |
REGISTERED NUMBER:
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Abbreviated Unaudited Accounts |
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for the Period 1 October 2015 to 31 December 2015 |
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for |
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R.M. Pearl & Gems Limited |
R.M. Pearl & Gems Limited (Registered number: 04009879) |
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Contents of the Abbreviated Accounts |
for the period 1 October 2015 to 31 December 2015 |
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Page |
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Company Information | 1 |
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Abbreviated Balance Sheet | 2 |
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Notes to the Abbreviated Accounts | 4 |
R.M. Pearl & Gems Limited |
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Company Information |
for the period 1 October 2015 to 31 December 2015 |
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DIRECTOR: |
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SECRETARY: |
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REGISTERED OFFICE: |
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REGISTERED NUMBER: |
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ACCOUNTANTS: |
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R.M. Pearl & Gems Limited (Registered number: 04009879) |
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Abbreviated Balance Sheet |
31 December 2015 |
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2015 | 2015 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Intangible assets | 2 |
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Tangible assets | 3 |
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84,519 |
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CURRENT ASSETS |
Stocks |
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Debtors |
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Cash at bank |
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CREDITORS |
Amounts falling due within one year |
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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 |
( |
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( |
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PROVISIONS FOR LIABILITIES | ( |
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NET ASSETS |
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R.M. Pearl & Gems Limited (Registered number: 04009879) |
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Abbreviated Balance Sheet - continued |
31 December 2015 |
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2015 | 2015 |
Notes | £ | £ | £ | £ |
CAPITAL AND RESERVES |
Called up share capital | 4 |
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Profit and loss account |
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SHAREHOLDERS' FUNDS |
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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. |
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The financial statements were approved by the director on
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R.M. Pearl & Gems Limited (Registered number: 04009879) |
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Notes to the Abbreviated Accounts |
for the period 1 October 2015 to 31 December 2015 |
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1. | ACCOUNTING POLICIES |
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Accounting convention |
The financial statements have been prepared under the historical cost convention and in accordance |
with the Financial Reporting Standard for Smaller Entities (effective January 2015). |
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Turnover |
Turnover represents net invoiced sales of goods, excluding value added tax. |
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Other intangible assets |
Other intangible assets are written off over their estimated useful life of five years. |
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Tangible fixed assets |
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Fixtures and fittings | - |
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Motor vehicles | - |
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Computer equipment | - |
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Stocks |
Stocks are valued at the lower of cost and net realisable value, after making due allowance for |
obsolete and slow moving items. |
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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 where transaction or events have occurred at that date that will result in an |
obligation to pay more, or a right to pay less or to receive more tax, with the following exceptions: |
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Deferred tax assets are recognised only to the extent that directors consider that it is more likely than |
not that there will be suitable taxable profits from which the future reversal of the underlying timing |
differences can be deducted. |
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Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the |
periods in which timing differences reverse, based on tax rates and laws enacted or substantially |
enacted at the balance sheet date. |
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Foreign currencies |
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at |
the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of |
exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at |
the operating result. |
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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 the profit and loss account in the period to which they |
relate. |
R.M. Pearl & Gems Limited (Registered number: 04009879) |
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Notes to the Abbreviated Accounts - continued |
for the period 1 October 2015 to 31 December 2015 |
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2. | INTANGIBLE FIXED ASSETS |
Total |
£ |
COST |
At 1 October 2015 |
and 31 December 2015 |
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AMORTISATION |
At 1 October 2015 |
and 31 December 2015 |
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NET BOOK VALUE |
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At 31 December 2015 |
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At 30 September 2015 |
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3. | TANGIBLE FIXED ASSETS |
Total |
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COST |
At 1 October 2015 |
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Additions |
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At 31 December 2015 |
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DEPRECIATION |
At 1 October 2015 |
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Charge for period |
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At 31 December 2015 |
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NET BOOK VALUE |
At 31 December 2015 |
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At 30 September 2015 |
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4. | CALLED UP SHARE CAPITAL |
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Allotted, issued and fully paid: |
Number: | Class: | Nominal | 2015 | 2015 |
value: | £ | £ |
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Ordinary | 1.00 |
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R.M. Pearl & Gems Limited (Registered number: 04009879) |
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Notes to the Abbreviated Accounts - continued |
for the period 1 October 2015 to 31 December 2015 |
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5. | CONTROLLING PARTY |
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The company is controlled by RJW Maymon by virtue of his shareholding and that of a close family |
member. |