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Company Registration No. 10913266 (England and Wales)
Al Beauty by Gabriela Ltd Unaudited accounts for the year ended 31 March 2025
Al Beauty by Gabriela Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Al Beauty by Gabriela Ltd Company Information for the year ended 31 March 2025
Director
G B Szczudel
Company Number
10913266 (England and Wales)
Registered Office
36 New Kings Road London SW6 4ST United Kingdom
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Al Beauty by Gabriela Ltd Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
964
1,474
Current assets
Debtors
5
678
612
Cash at bank and in hand
17,171
9,802
17,849
10,414
Creditors: amounts falling due within one year
6
(4,443)
(7,108)
Net current assets
13,406
3,306
Net assets
14,370
4,780
Capital and reserves
Called up share capital
7
1
1
Profit and loss account
14,369
4,779
Shareholders' funds
14,370
4,780
For the year ending 31 March 2025 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 19 November 2025 and were signed on its behalf by
G B Szczudel Director Company Registration No. 10913266
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Al Beauty by Gabriela Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Al Beauty by Gabriela Ltd is a private company, limited by shares, registered in England and Wales, registration number 10913266. The registered office is 36 New Kings Road, London, SW6 4ST, United Kingdom.
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:
Computer equipment
25% straight line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Al Beauty by Gabriela Ltd Notes to the Accounts for the year ended 31 March 2025
Foreign exchange
Monetary 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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 April 2024
3,886
At 31 March 2025
3,886
Depreciation
At 1 April 2024
2,412
Charge for the year
510
At 31 March 2025
2,922
Net book value
At 31 March 2025
964
At 31 March 2024
1,474
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
678
612
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
263
144
Taxes and social security
3,487
1,328
Loans from directors
393
5,386
Accruals
300
250
4,443
7,108
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
8
Transactions with related parties
G. B. Szczudel Included in other creditors is the amount of £393 (2024: £5,386) owed by the company to Ms G. B. Szczudel, a sole director and 100% shareholder of the company. During the period interim dividends of £4,000 (2024: £1,000) were distributed to the director.
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Al Beauty by Gabriela Ltd Notes to the Accounts for the year ended 31 March 2025
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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