Gazelle Dates Ltd - Filleted accounts

Registered number

11273035

Gazelle Dates Ltd

Unaudited Filleted Accounts

31 March 2025

Gazelle Dates Ltd
Registered number:		11273035
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		664			157
			664			157

Current assets
Debtors	4	15,474			20,622
Cash at bank and in hand		16,034			893
		31,508			21,515

Creditors: amounts falling due within one year	5	(200,967)			(191,009)

Net current liabilities			(169,459)			(169,494)

Total assets less current liabilities			(168,795)			(169,337)

Creditors: amounts falling due after more than one year	6		(14,374)			(21,704)

Provisions for liabilities			(126)			(30)


Net liabilities			(183,295)			(191,071)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(183,395)			(191,171)

Shareholders' funds			(183,295)			(191,071)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mohamed Bendif
Director
Approved by the board on 29 December 2025

Gazelle Dates Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	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 of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 4 years (25% SLM)

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2025		2024
	Including directors		Number	Number

	Average number of persons employed by the company		3		3


3	Tangible fixed assets
			Plant and machinery etc		Total
£				£
	Cost
	At 1 April 2024		34,904		34,904
	Additions		885		885
	At 31 March 2025		35,789		35,789

	Depreciation
	At 1 April 2024		34,747		34,747
	Charge for the year		378		378
	At 31 March 2025		35,125		35,125

	Net book value
	At 31 March 2025		664		664
	At 31 March 2024		157		157



4	Debtors		2025		2024
£				£

	Other debtors		15,474		20,622
			15,474		20,622


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		3,279		3,058
	Trade creditors		1,206		5,500
	Amounts owed to group undertakings		31,791		1,230
	Taxation and social security costs		-		5,936
	Other creditors		164,691		175,285
			200,967		191,009


6	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		14,374		21,704
			14,374		21,704


7	Related party transactions

	The company owes £164,316 to directors that is payable on demand with no fixed terms as to repayment or interest.

8	Controlling party

	The directors together own 100% of the paid-up capital of the company and hence are the ultimate controlling parties


9	Other information

	Gazelle Dates Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	42 Chalton Street
	London
	England
	NW1 1JB