Angelica Bridal Limited - Filleted accounts

Registered number

06842172

Angelica Bridal Limited

Filleted Accounts

31 March 2025

Angelica Bridal Limited
Registered number:		06842172
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		6,034			6,063

Current assets
Stocks		27,300			27,300
Debtors	4	435,614			429,870
Cash at bank and in hand		358,513			340,132
		821,427			797,302

Creditors: amounts falling due within one year	5	(203,022)			(192,906)

Net current assets			618,405			604,396

Total assets less current liabilities			624,439			610,459

Creditors: amounts falling due after more than one year	6		(42,597)			(79,264)



Net assets			581,842			531,195

Capital and reserves
Called up share capital			2			2
Profit and loss account			581,840			531,193

Shareholder's funds			581,842			531,195

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 member has 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.




Mrs D. Huen Van Niekerk
Director
Approved by the board on 12 December 2025

Angelica Bridal Limited
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 by section 1A 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:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					11		10


3	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 April 2024							28,939
	Additions							1,982
	At 31 March 2025							30,921

	Depreciation
	At 1 April 2024							22,876
	Charge for the year							2,011
	At 31 March 2025							24,887

	Net book value
	At 31 March 2025							6,034
	At 31 March 2024							6,063


4	Debtors					2025		2024
£							£

	Other debtors					435,614		429,870

	Amounts due after more than one year included above					400,028		400,528


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

	Bank loans and overdrafts					36,667		36,667
	Trade creditors					98,671		88,796
	Taxation and social security costs					59,793		59,866
	Other creditors					7,891		7,577
						203,022		192,906


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

	Bank loans					42,597		79,264


7	Loans					2025		2024
£							£
	Creditors include:

	Secured bank loans					79,264		115,931

	The company's CBILS bank loan is secured by debenture for the benefit of HSBC UK Bank plc.


8	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Miss K. Huen
	2024-2025	-		20,004		-		20,004

		-		20,004		-		20,004


9	Related party transactions

	Hennessy Property Limited is a company controlled by the controlling party of Angelica Bridal Limited. Mrs D Van Niekerk owns 100% of both companies. Angelica Bridal Limited was owed £150,028 by Hennessy Property Limited as at 31 March 2025 (2024: £150,528). Interest was charged on the loan at the rate of 3% per annum. Total interest of £4,526 was charged during the year ended 31 March 2025. Angelica Bridal Limited rents the retail premises owned by Hennessy Bridal Limited paying an annual rent of £26,000. The company is owed £250,000 by Angelica Bridal Australia Pty Ltd a company owned by Mrs D Van Niekerk. During the year management charges were paid by Angelica Bridal Limited to Angelica Bridal Australia Pty Ltd totalling £60,000 (2024: £78,119). Miss K. Huen, a director, owed the company £20,004 as at 31 March 2025. The loan was repaid on 13 November 2025.


10	Controlling party

	The controlling party is Mrs D Van Niekerk the sole shareholder.


11	Other information

	Angelica Bridal Limited is a private company limited by shares and incorporated in England. Its registered office is:
	18 Camden Passage
	Islington
	London
	N1 8ED