GABRIEL'S ANGELS LIMITED


Directors	PAYNE, Jacqueline Marie-Therese
	PAYNE, Jason Frederick John


Registered Address	1 Millars Brook
	Molly Millars Lane
	Wokingham
	RG41 2AD


Registered Number	08062865 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	31 Dec 2025		30 Nov 2024
		£	£	£	£
Fixed assets
Tangible assets	3		13,793		61,269
			13,793		61,269
Current assets
Debtors	4	1,094,668		1,360,210
Cash at bank and on hand		458,477		326,968
		1,553,145		1,687,178
Creditors amounts falling due within one year	5	(1,146,062)		(1,381,744)
Net current assets (liabilities)			407,083		305,434
Total assets less current liabilities			420,876		366,703
Net assets			420,876		366,703
Capital and reserves
Called up share capital			1		1
Profit and loss account			420,875		366,702
Shareholders' funds			420,876		366,703

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 June 2026, and are signed on its behalf by:

PAYNE, Jason Frederick John
Director
Registered Company No. 08062865

GABRIEL'S ANGELS LIMITED

Notes to the Financial Statements
for the period ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Vehicles	4
	Office Equipment	5

2.	Average number of employees


		2025		2024
	Average number of employees during the year	102		80

3.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 December 24	82,814	14,063	96,877
Additions	-	8,091	8,091
Disposals	(58,814)	-	(58,814)
At 31 December 25	24,000	22,154	46,154
Depreciation and impairment
At 01 December 24	22,312	13,296	35,608
Charge for year	6,500	939	7,439
On disposals	(10,686)	-	(10,686)
At 31 December 25	18,126	14,235	32,361
Net book value
At 31 December 25	5,874	7,919	13,793
At 30 November 24	60,502	767	61,269

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	403,382	202,660
Amounts owed by group undertakings	-	55,457
Other debtors	684,321	1,102,093
Prepayments and accrued income	6,965	-
Total	1,094,668	1,360,210

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	237,069	15,778
Bank borrowings and overdrafts	112	112
Amounts owed to related parties	59,779	59,779
Taxation and social security	89,356	90,671
Other creditors	753,470	1,215,404
Accrued liabilities and deferred income	6,276	-
Total	1,146,062	1,381,744