1 December 2022 false No description of principal activity Taxfiler 2023.11.1 13046427business:PrivateLimitedCompanyLtd2022-12-012023-11-30 130464272022-11-30 130464272022-12-012023-11-30 13046427business:AuditExemptWithAccountantsReport2022-12-012023-11-30 13046427business:FilletedAccounts2022-12-012023-11-30 130464272023-11-30 13046427business:Director12022-12-012023-11-30 13046427business:RegisteredOffice2022-12-012023-11-30 130464272022-11-30 13046427core:WithinOneYear2023-11-30 13046427core:WithinOneYear2022-11-30 13046427core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 13046427core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 13046427core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 13046427core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 13046427core:PreviouslyStatedAmount2023-11-30 13046427core:PreviouslyStatedAmount2022-11-30 13046427business:SmallEntities2022-12-012023-11-30 13046427countries:EnglandWales2022-12-012023-11-30 13046427core:MotorVehicles2022-11-30 13046427core:MotorVehicles2023-11-30 13046427core:MotorVehicles2022-12-012023-11-30 130464272021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. 13046427 (England and Wales)
GRADELLA LTD Unaudited accounts for the year ended 30 November 2023
GRADELLA LTD Unaudited accounts Contents
Page
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GRADELLA LTD Company Information for the year ended 30 November 2023
Director
Mariana Moscardi Nishiyama
Company Number
13046427 (England and Wales)
Registered Office
89-90 Paul Street London EC2A 4NE England
Accountants
Carla Partridge 128 PARTRIDGE WAY Cirencester Gloucestershire GL7 1BQ
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GRADELLA LTD Accountants' report
Accountants' report to the director of GRADELLA LTD (the company)
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 November 2023.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the balance sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for the year ended 30 November 2023. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Carla Partridge 128 PARTRIDGE WAY Cirencester Gloucestershire GL7 1BQ 2 February 2024
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GRADELLA LTD Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
69 
Current assets
Debtors
5,538 
30,156 
Cash at bank and in hand
2,929 
1,797 
8,467 
31,953 
Creditors: amounts falling due within one year
(2,588)
(25,739)
Net current assets
5,879 
6,214 
Net assets
5,879 
6,283 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
5,878 
6,282 
Shareholders' funds
5,879 
6,283 
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 February 2024 and were signed on its behalf by
Mariana Moscardi Nishiyama Director Company Registration No. 13046427
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GRADELLA LTD Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
GRADELLA LTD is a private company, limited by shares, registered in England and Wales, registration number 13046427. The registered office is 89-90 Paul Street, London, EC2A 4NE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 December 2022
69 
At 30 November 2023
69 
Depreciation
Charge for the year
69 
At 30 November 2023
69 
Net book value
At 30 November 2023
- 
At 30 November 2022
69 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,538 
30,156 
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GRADELLA LTD Notes to the Accounts for the year ended 30 November 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
2,581 
2,994 
Taxes and social security
7 
1,899 
Loans from directors
- 
20,846 
2,588 
25,739 
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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