2024-06-012025-05-312025-05-31false10167976ANGEL & DOVE 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ANGEL & DOVE LTD

Registered Number
10167976
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

ANGEL & DOVE LTD
Company Information
for the year from 1 June 2024 to 31 May 2025

Director

SHERWOOD, Nicola Diana

Registered Address

Unit 6 Oriel Court
106 The Green
Twickenham
TW2 5AG

Registered Number

10167976 (England and Wales)
ANGEL & DOVE LTD
Balance Sheet as at
31 May 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets312,95210,296
12,95210,296
Current assets
Stocks459,63623,603
Debtors524,31022,230
Cash at bank and on hand195,795214,295
279,741260,128
Creditors amounts falling due within one year6(40,164)(41,403)
Net current assets (liabilities)239,577218,725
Total assets less current liabilities252,529229,021
Provisions for liabilities7(2,461)(1,956)
Net assets250,068227,065
Capital and reserves
Called up share capital11
Profit and loss account250,067227,064
Shareholders' funds250,068227,065
The financial statements were approved and authorised for issue by the Director on 4 August 2025, and are signed on its behalf by:
SHERWOOD, Nicola Diana
Director
Registered Company No. 10167976
ANGEL & DOVE LTD
Notes to the Financial Statements
for the year ended 31 May 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Interest income
Interest income is recognised using the effective interest rate method.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings20-
Office Equipment-3
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20252024
Average number of employees during the year33
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 June 2416,31312,75229,065
Additions6,894-6,894
Disposals(1,727)(8,484)(10,211)
At 31 May 2521,4804,26825,748
Depreciation and impairment
At 01 June 247,17711,59218,769
Charge for year3,0996073,706
On disposals(1,195)(8,484)(9,679)
At 31 May 259,0813,71512,796
Net book value
At 31 May 2512,39955312,952
At 31 May 249,1361,16010,296
4.Stocks

2025

2024

££
Finished goods59,63623,603
Total59,63623,603
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables8,88410,713
Prepayments and accrued income15,42611,517
Total24,31022,230
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables24,25315,645
Amounts owed to related parties3,416180
Taxation and social security12,21822,184
Other creditors277890
Accrued liabilities and deferred income-2,504
Total40,16441,403
7.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)2,4611,956
Total2,4611,956
8.Related party transactions
During the year interest free loans were made available to the business by directors of £3,416 (2024: £180)