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Registered number: 00382274 C GABRIEL LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
C GABRIEL LIMITED
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 8
C GABRIEL LIMITED REGISTERED NUMBER:00382274
STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 832 |  | 1,665
Investments | 5 |  | 10,000 |  | 10,000
Investment property | 6 |  | 9,000,000 |  | 7,000,000
|  |  | 9,010,832 |  | 7,011,665
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 2,975 |  | 3,015 |
Bank and cash balances |  | 1,269,573 |  | 835,927 |
|  | 1,272,548 |  | 838,942 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 8 | (272,700) |  | (137,869) |
Net current assets |  |  | 999,848 |  | 701,073
Total assets less current liabilities |  |  | 10,010,680 |  | 7,712,738
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 |  | (1,631,722) |  | (1,131,722)
Net assets |  |  | 8,378,958 |  | 6,581,016
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 41,950 |  | 41,950
Capital redemption reserve | 11 |  | 14,500 |  | 14,500
Profit and loss account | 11 |  | 8,322,508 |  | 6,524,566
|  |  | 8,378,958 |  | 6,581,016
Page 1
C GABRIEL LIMITED REGISTERED NUMBER:00382274
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 AUGUST 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 December 2025.
J Hayes
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
C GABRIEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
C Gabriel Limited is a private company, limited by shares, incorporated in England and Wales with its registered office at 57 Palace Gardens, Buckhurst Hill, Essex, IG9 5PQ. The principal activity of the Company is that of property rental. The functional and presentational currency of the Company is £ Sterling. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Turnover comprises rent receivable net of Value Added Tax. Rent is recognised in the period to which it relates.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 33% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.4 | Investment property
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of Comprehensive Income. Page 3
C GABRIEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.5 | Valuation of investments
Investments in unlisted shares are stated at historic cost less impairment.
| 2.6 | Debtors
Short term debtors are measured at the transaction price, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short term creditors are measured at the transaction price.
| 2.9 | Dividends
Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.10 | Pensions
Defined contribution pension plan The Company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds
| 2.11 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 4
C GABRIEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.12 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 5
C GABRIEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Tangible fixed assets
|  | Fixtures, fittings & equipment
|  | £
| Cost |
| At 1 September 2024 | 3,727
| At 31 August 2025 | 3,727
| Depreciation |
| At 1 September 2024 | 2,062
| Charge for the year on owned assets | 833
| At 31 August 2025 | 2,895
| Net book value |
| At 31 August 2025 | 832
| At 31 August 2024 | 1,665
5. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost |
| At 1 September 2024 | 10,000
| At 31 August 2025 | 10,000
Page 6
C GABRIEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 September 2024 | 7,000,000
| Surplus on revaluation | 2,000,000
| At 31 August 2025 | 9,000,000
The 2025 valuations were made by the directors, on an open market value for existing use basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 128,437 | 128,437
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 39
| Prepayments and accrued income | 2,975 | 2,976
|  | 2,975 | 3,015
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Taxation and social security | 188,470 | 96,001
| Other creditors | 32,880 | 12,518
| Accruals and deferred income | 51,350 | 29,350
|  | 272,700 | 137,869
Page 7
C GABRIEL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 1,131,722
| Charged to profit or loss | 500,000
| At end of year | 1,631,722
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fair value movements | 1,631,722 | 1,131,722
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 41,950 (2024 - 41,950) Ordinary shares of £1.00 each | 41,950 | 41,950
11. | Reserves
Profit and loss account Included in profit and loss account reserves are non-distributable fair value adjustments of £7,239,841 (2023 - £5,739.841).
Page 8