REGISTERED NUMBER: 04816968 (England and Wales)

Gabriels House Limited

Unaudited Financial Statements for the Year Ended 30 November 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

S Goodwin

M Travis

Registered office:

15 Ball Street

Poulton le Fylde

Lancashire

FY6 7BA

Registered number:

04816968 (England and Wales)

Accountants:

Leach Briely

Craven House

32 Lee Lane

Horwich

Bolton

Greater Manchester

BL6 7BY

Fixed assets

Intangible assets

4

25,000

25,000

Tangible assets

5

154

205

25,154

25,205

Current assets

Stocks

6,500

6,500

Debtors

6

220

252

Cash at bank and in hand

4,505

7,533

11,225

14,285

Creditors

Amounts falling due within one year

7

11,702

13,417

Net current (liabilities)/assets

(477

)

868

Total assets less current liabilities

24,677

26,073

Provisions for liabilities

8

29

-

Net assets

24,648

26,073

Capital and reserves

Called up share capital

9

100

100

Retained earnings

24,548

25,973

Shareholders' funds

24,648

26,073

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

S Goodwin - Director

1.	Statutory information

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

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for retail sales during the year.

Goodwill

Amortisation of goodwill has not been provided for by the company as in the opinion of the directors it has an indefinite useful economic life. This accounting policy departs from the requirements of FRS 102 to amortise goodwill over a finite period. The effect of the departure is that amortisation as required by the requirements of FRS 102 has not been accounted for. If amortisation had been accounted for the charge for the year would have amounted to £2,500 and the profit for the year reduced accordingly.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Stocks

Stocks are measured at estimated cost.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 December 2024

and 30 November 2025

25,000

Net book value

At 30 November 2025

25,000

At 30 November 2024

25,000

5.	Tangible fixed assets

Fixtures

and

fittings

£

Cost

At 1 December 2024

and 30 November 2025

8,355

Depreciation

At 1 December 2024

8,150

Charge for year

51

At 30 November 2025

8,201

Net book value

At 30 November 2025

154

At 30 November 2024

205

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

220

252

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

504

1,200

Taxation and social security

-

58

Other creditors

11,198

12,159

11,702

13,417

8.	Provisions for liabilities

2025

£

Deferred tax

29

Deferred

tax

£

Balance at 1 December 2024

(32

)

Charge to Statement of Income and Retained Earnings during year

61

Balance at 30 November 2025

29

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100