2023-07-012024-06-302024-06-30false13312074PILLAR-X FREEHOLD LIMITED2025-03-16falseiso4217:GBPxbrli:pure133120742023-07-01133120742024-06-30133120742023-07-012024-06-30133120742022-07-01133120742023-06-30133120742022-07-012023-06-3013312074bus:SmallEntities2023-07-012024-06-3013312074bus:AuditExempt-NoAccountantsReport2023-07-012024-06-3013312074bus:FullAccounts2023-07-012024-06-3013312074bus:PrivateLimitedCompanyLtd2023-07-012024-06-3013312074core:WithinOneYear2024-06-3013312074core:AfterOneYear2024-06-3013312074core:WithinOneYear2023-06-3013312074core:AfterOneYear2023-06-3013312074core:ShareCapital2024-06-3013312074core:SharePremium2024-06-3013312074core:RevaluationReserve2024-06-3013312074core:OtherReservesSubtotal2024-06-3013312074core:RetainedEarningsAccumulatedLosses2024-06-3013312074core:ShareCapital2023-06-3013312074core:SharePremium2023-06-3013312074core:RevaluationReserve2023-06-3013312074core:OtherReservesSubtotal2023-06-3013312074core:RetainedEarningsAccumulatedLosses2023-06-3013312074core:LandBuildings2024-06-3013312074core:PlantMachinery2024-06-3013312074core:Vehicles2024-06-3013312074core:FurnitureFittings2024-06-3013312074core:OfficeEquipment2024-06-3013312074core:NetGoodwill2024-06-3013312074core:IntangibleAssetsOtherThanGoodwill2024-06-3013312074core:ListedExchangeTraded2024-06-3013312074core:UnlistedNon-exchangeTraded2024-06-3013312074core:LandBuildings2023-06-3013312074core:PlantMachinery2023-06-3013312074core:Vehicles2023-06-3013312074core:FurnitureFittings2023-06-3013312074core:OfficeEquipment2023-06-3013312074core:NetGoodwill2023-06-3013312074core:IntangibleAssetsOtherThanGoodwill2023-06-3013312074core:ListedExchangeTraded2023-06-3013312074core:UnlistedNon-exchangeTraded2023-06-3013312074core:LandBuildings2023-07-012024-06-3013312074core:PlantMachinery2023-07-012024-06-3013312074core:Vehicles2023-07-012024-06-3013312074core:FurnitureFittings2023-07-012024-06-3013312074core:OfficeEquipment2023-07-012024-06-3013312074core:NetGoodwill2023-07-012024-06-3013312074core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3013312074core:ListedExchangeTraded2023-07-012024-06-3013312074core:UnlistedNon-exchangeTraded2023-07-012024-06-3013312074core:MoreThanFiveYears2023-07-012024-06-3013312074core:Non-currentFinancialInstruments2024-06-3013312074core:Non-currentFinancialInstruments2023-06-3013312074dpl:CostSales2023-07-012024-06-3013312074dpl:DistributionCosts2023-07-012024-06-3013312074core:LandBuildings2023-07-012024-06-3013312074core:PlantMachinery2023-07-012024-06-3013312074core:Vehicles2023-07-012024-06-3013312074core:FurnitureFittings2023-07-012024-06-3013312074core:OfficeEquipment2023-07-012024-06-3013312074dpl:AdministrativeExpenses2023-07-012024-06-3013312074core:NetGoodwill2023-07-012024-06-3013312074core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3013312074dpl:GroupUndertakings2023-07-012024-06-3013312074dpl:ParticipatingInterests2023-07-012024-06-3013312074dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-3013312074core:ListedExchangeTraded2023-07-012024-06-3013312074dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-3013312074core:UnlistedNon-exchangeTraded2023-07-012024-06-3013312074dpl:CostSales2022-07-012023-06-3013312074dpl:DistributionCosts2022-07-012023-06-3013312074core:LandBuildings2022-07-012023-06-3013312074core:PlantMachinery2022-07-012023-06-3013312074core:Vehicles2022-07-012023-06-3013312074core:FurnitureFittings2022-07-012023-06-3013312074core:OfficeEquipment2022-07-012023-06-3013312074dpl:AdministrativeExpenses2022-07-012023-06-3013312074core:NetGoodwill2022-07-012023-06-3013312074core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3013312074dpl:GroupUndertakings2022-07-012023-06-3013312074dpl:ParticipatingInterests2022-07-012023-06-3013312074dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3013312074core:ListedExchangeTraded2022-07-012023-06-3013312074dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3013312074core:UnlistedNon-exchangeTraded2022-07-012023-06-3013312074core:NetGoodwill2024-06-3013312074core:IntangibleAssetsOtherThanGoodwill2024-06-3013312074core:LandBuildings2024-06-3013312074core:PlantMachinery2024-06-3013312074core:Vehicles2024-06-3013312074core:FurnitureFittings2024-06-3013312074core:OfficeEquipment2024-06-3013312074core:AfterOneYear2024-06-3013312074core:WithinOneYear2024-06-3013312074core:ListedExchangeTraded2024-06-3013312074core:UnlistedNon-exchangeTraded2024-06-3013312074core:ShareCapital2024-06-3013312074core:SharePremium2024-06-3013312074core:RevaluationReserve2024-06-3013312074core:OtherReservesSubtotal2024-06-3013312074core:RetainedEarningsAccumulatedLosses2024-06-3013312074core:NetGoodwill2023-06-3013312074core:IntangibleAssetsOtherThanGoodwill2023-06-3013312074core:LandBuildings2023-06-3013312074core:PlantMachinery2023-06-3013312074core:Vehicles2023-06-3013312074core:FurnitureFittings2023-06-3013312074core:OfficeEquipment2023-06-3013312074core:AfterOneYear2023-06-3013312074core:WithinOneYear2023-06-3013312074core:ListedExchangeTraded2023-06-3013312074core:UnlistedNon-exchangeTraded2023-06-3013312074core:ShareCapital2023-06-3013312074core:SharePremium2023-06-3013312074core:RevaluationReserve2023-06-3013312074core:OtherReservesSubtotal2023-06-3013312074core:RetainedEarningsAccumulatedLosses2023-06-3013312074core:NetGoodwill2022-07-0113312074core:IntangibleAssetsOtherThanGoodwill2022-07-0113312074core:LandBuildings2022-07-0113312074core:PlantMachinery2022-07-0113312074core:Vehicles2022-07-0113312074core:FurnitureFittings2022-07-0113312074core:OfficeEquipment2022-07-0113312074core:AfterOneYear2022-07-0113312074core:WithinOneYear2022-07-0113312074core:ListedExchangeTraded2022-07-0113312074core:UnlistedNon-exchangeTraded2022-07-0113312074core:ShareCapital2022-07-0113312074core:SharePremium2022-07-0113312074core:RevaluationReserve2022-07-0113312074core:OtherReservesSubtotal2022-07-0113312074core:RetainedEarningsAccumulatedLosses2022-07-0113312074core:AfterOneYear2023-07-012024-06-3013312074core:WithinOneYear2023-07-012024-06-3013312074core:Non-currentFinancialInstrumentscore:CostValuation2023-07-012024-06-3013312074core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-012024-06-3013312074core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-012024-06-3013312074core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-012024-06-3013312074core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-012024-06-3013312074core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-012024-06-3013312074core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3013312074core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3013312074core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3013312074core:Non-currentFinancialInstrumentscore:CostValuation2024-06-3013312074core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-3013312074core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-3013312074core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-3013312074core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-3013312074core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-3013312074core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-3013312074core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-3013312074core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-3013312074core:Non-currentFinancialInstrumentscore:CostValuation2023-06-3013312074core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-3013312074core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-3013312074core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-3013312074core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-3013312074core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-3013312074core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-3013312074core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-3013312074core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-3013312074bus:Director12023-07-012024-06-3013312074bus:Director22023-07-012024-06-30

PILLAR-X FREEHOLD LIMITED

Registered Number
13312074
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

PILLAR-X FREEHOLD LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

Daniel Toni Caspar
Thomas Caspar

Registered Address

Ritzy Offices, 2-3 Dorcan Business Village,
Murdock Road
Swindon
SN3 5HY

Registered Number

13312074 (England and Wales)
PILLAR-X FREEHOLD LIMITED
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investment property310,00010,000
10,00010,000
Current assets
Stocks4-708,981
Debtors-522
Cash at bank and on hand9753,650
975713,153
Creditors amounts falling due within one year5(7,280)(742,369)
Net current assets (liabilities)(6,305)(29,216)
Total assets less current liabilities3,695(19,216)
Net assets3,695(19,216)
Capital and reserves
Called up share capital200200
Profit and loss account3,495(19,416)
Shareholders' funds3,695(19,216)
The financial statements were approved and authorised for issue by the Board of Directors on 16 March 2025, and are signed on its behalf by:
Daniel Toni Caspar
Director
Registered Company No. 13312074
PILLAR-X FREEHOLD LIMITED
Notes to the Financial Statements
for the year ended 30 June 2024

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.
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 rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot 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.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year22
3.Investment property

£
Fair value at 01 July 2310,000
At 30 June 2410,000
4.Stocks

2024

2023

££
Work in progress-708,981
Total-708,981
5.Creditors: amounts due within one year

2024

2023

££
Other creditors6,080739,089
Accrued liabilities and deferred income1,2003,280
Total7,280742,369