Gaya Cosmetics Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Gaya Cosmetics Limited for the year ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Gaya Cosmetics Limited for the year ended 31 December 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Gaya Cosmetics Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Gaya Cosmetics Limited and state those matters that we have agreed to state to the directors of Gaya Cosmetics Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gaya Cosmetics Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Gaya Cosmetics Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Gaya Cosmetics Limited . You consider that Gaya Cosmetics Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Gaya Cosmetics Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

19th December 2025

Brindley Goldstein Limited

103 High Street

Waltham Cross

EN8 7AN

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Gaya Cosmetics Limited

Balance Sheet

As At 31 December 2024

Balance Sheet

Registered number: 08906256

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1		1

			1		1
CURRENT ASSETS
Stocks	5	49,766		112,416
Debtors	6	88,565		49,783
Cash at bank and in hand		443		15,653

		138,774		177,852
Creditors: Amounts Falling Due Within One Year	7	(183,352 )		(281,517 )

NET CURRENT ASSETS (LIABILITIES)			(44,578 )		(103,665 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(44,577 )		(103,664 )

NET LIABILITIES			(44,577 )		(103,664 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(44,677 )		(103,764 )

SHAREHOLDERS' FUNDS			(44,577)		(103,664)

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Gaya Cosmetics Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Shahar Gamliel

Director

19th December 2025

The notes on pages 4 to 5 form part of these financial statements.

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Gaya Cosmetics Limited

Notes to the Financial Statements

For The Year Ended 31 December 2024

Notes to the Financial Statements

1. General Information

Gaya Cosmetics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08906256 . The registered office is 103 High Street, Waltham Cross, Hertfordshire, EN8 7AN .

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

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 rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2023: )

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2024	1,404

As at 31 December 2024	1,404

Depreciation
As at 1 January 2024	1,403

As at 31 December 2024	1,403

...CONTINUED

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Gaya Cosmetics Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

Net Book Value
As at 31 December 2024	1

As at 1 January 2024	1

5. Stocks

	2024	2023
	£	£
Stock	49,766	112,416

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	-	19,583
Other debtors	30,200	30,200
VAT	58,365	-

	88,565	49,783

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	183,352	281,390
VAT	-	127

	183,352	281,517

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

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