2024-06-01 2025-05-31 false Capium Accounts Production 1.1 10748648 2024-06-01 2025-05-31 10748648 bus:AbridgedAccounts 2024-06-01 2025-05-31 10748648 bus:FRS102 2024-06-01 2025-05-31 10748648 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 10748648 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 10748648 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10748648 2024-06-01 2025-05-31 10748648 2025-05-31 10748648 bus:RegisteredOffice 2024-06-01 2025-05-31 10748648 core:WithinOneYear 2025-05-31 10748648 core:AfterOneYear 2025-05-31 10748648 1 2024-06-01 2025-05-31 10748648 bus:Director1 2024-06-01 2025-05-31 10748648 bus:Director1 2025-05-31 10748648 bus:Director1 2023-06-01 2024-05-31 10748648 2023-06-01 10748648 bus:LeadAgentIfApplicable 2024-06-01 2025-05-31 10748648 2023-06-01 2024-05-31 10748648 2024-05-31 10748648 core:WithinOneYear 2024-05-31 10748648 core:AfterOneYear 2024-05-31 10748648 bus:EntityAccountantsOrAuditors 2023-06-01 2024-05-31 10748648 bus:OrdinaryShareClass1 2024-06-01 2025-05-31 10748648 bus:OrdinaryShareClass1 2025-05-31 10748648 bus:OrdinaryShareClass1 2023-06-01 2024-05-31 10748648 bus:OrdinaryShareClass1 2024-05-31 10748648 core:CostValuation core:Non-currentFinancialInstruments 2025-05-31 10748648 core:CostValuation core:Non-currentFinancialInstruments 2024-05-31 10748648 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-05-31 10748648 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-05-31 10748648 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-05-31 10748648 core:Non-currentFinancialInstruments 2025-05-31 10748648 core:Non-currentFinancialInstruments 2024-05-31 10748648 core:RetainedEarningsAccumulatedLosses 2025-05-31 10748648 core:RetainedEarningsAccumulatedLosses 2024-05-31 10748648 dpl:Item1 2024-06-01 10748648 dpl:Item1 2025-05-31 10748648 dpl:Item1 2023-06-01 10748648 dpl:Item1 2024-05-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 10748648
England and Wales
GIFTS XPERT LTD
Abridged Accounts
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

GIFTS XPERT LTD Contents Page For the year ended 31 May 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

GIFTS XPERT LTD Accountants' Report For the year ended 31 May 2025
Report to the directors on the preparation of the unaudited statutory accounts of GIFTS XPERT LTD for the year ended 31 May 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of GIFTS XPERT LTD for the year ended 31 May 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations. This report is made solely to the Board of Directors of GIFTS XPERT LTD, as a body, in accordance with the terms of our engagement letter dated 15 January 2026. Our work has been undertaken solely to prepare for your approval the accounts of GIFTS XPERT LTD and state those matters that we have agreed to state to the Board of Directors of GIFTS XPERT LTD, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GIFTS XPERT LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that GIFTS XPERT LTD 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 GIFTS XPERT LTD.You consider that GIFTS XPERT LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit of the accounts of GIFTS XPERT LTD. 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 31 May 2025. .................................................... Dr Ardeshir Diznabi IFA: AFA MIPA 1 Ridgeside Avenue, Brighton BN3 8WD 15 January 2026 1

GIFTS XPERT LTD Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Stocks |  | 9,180 |  | 7,596
Cash at bank and in hand |  | 3,447 |  | 4,532
|  | 12,627 |  | 12,128
Creditors: amount falling due within one year |  | (14,470) |  | (2,338)
Net current assets |  | (1,843) |  | 9,790
Total assets less current liabilities |  | (1,843) |  | 9,790
Creditors: amount falling due after more than one year |  | (16,487) |  | (29,534)
Net assets |  | (18,330) |  | (19,744)
Capital and reserves |  |  |
Profit and loss account |  | (18,330) |  | (19,744)
Shareholders' funds |  | (18,330) |  | (19,744)
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 15 January 2026 and were signed by:
------------------------------- NASEEM NOORI Director
2

GIFTS XPERT LTD Notes to the Abridged Financial Statements For the year ended 31 May 2025
General Information GIFTS XPERT LTD is a private company, limited by shares, registered in England and Wales, registration number 10748648, registration address 40 north street, BRIGHTON, EAST SUSSEX, BN1 1RH. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees=2 Average number of employees during the year was 2 (2024 : 2).
3. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £0.01 each | 1 |  | 1
| 1 |  | 1
3