2023-07-012024-06-302024-06-30false02346617GILLBAN LTD2025-03-28falseiso4217:GBPxbrli:pure023466172023-07-01023466172024-06-30023466172023-07-012024-06-30023466172022-07-01023466172023-06-30023466172022-07-012023-06-3002346617bus:SmallEntities2023-07-012024-06-3002346617bus:AuditExempt-NoAccountantsReport2023-07-012024-06-3002346617bus:FullAccounts2023-07-012024-06-3002346617bus:PrivateLimitedCompanyLtd2023-07-012024-06-3002346617core:WithinOneYear2024-06-3002346617core:AfterOneYear2024-06-3002346617core:WithinOneYear2023-06-3002346617core:AfterOneYear2023-06-3002346617core:ShareCapital2024-06-3002346617core:SharePremium2024-06-3002346617core:RevaluationReserve2024-06-3002346617core:OtherReservesSubtotal2024-06-3002346617core:RetainedEarningsAccumulatedLosses2024-06-3002346617core:ShareCapital2023-06-3002346617core:SharePremium2023-06-3002346617core:RevaluationReserve2023-06-3002346617core:OtherReservesSubtotal2023-06-3002346617core:RetainedEarningsAccumulatedLosses2023-06-3002346617core:LandBuildings2024-06-3002346617core:PlantMachinery2024-06-3002346617core:Vehicles2024-06-3002346617core:FurnitureFittings2024-06-3002346617core:OfficeEquipment2024-06-3002346617core:NetGoodwill2024-06-3002346617core:IntangibleAssetsOtherThanGoodwill2024-06-3002346617core:ListedExchangeTraded2024-06-3002346617core:UnlistedNon-exchangeTraded2024-06-3002346617core:LandBuildings2023-06-3002346617core:PlantMachinery2023-06-3002346617core:Vehicles2023-06-3002346617core:FurnitureFittings2023-06-3002346617core:OfficeEquipment2023-06-3002346617core:NetGoodwill2023-06-3002346617core:IntangibleAssetsOtherThanGoodwill2023-06-3002346617core:ListedExchangeTraded2023-06-3002346617core:UnlistedNon-exchangeTraded2023-06-3002346617core:LandBuildings2023-07-012024-06-3002346617core:PlantMachinery2023-07-012024-06-3002346617core:Vehicles2023-07-012024-06-3002346617core:FurnitureFittings2023-07-012024-06-3002346617core:OfficeEquipment2023-07-012024-06-3002346617core:NetGoodwill2023-07-012024-06-3002346617core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3002346617core:ListedExchangeTraded2023-07-012024-06-3002346617core:UnlistedNon-exchangeTraded2023-07-012024-06-3002346617core:MoreThanFiveYears2023-07-012024-06-3002346617core:Non-currentFinancialInstruments2024-06-3002346617core:Non-currentFinancialInstruments2023-06-3002346617dpl:CostSales2023-07-012024-06-3002346617dpl:DistributionCosts2023-07-012024-06-3002346617core:LandBuildings2023-07-012024-06-3002346617core:PlantMachinery2023-07-012024-06-3002346617core:Vehicles2023-07-012024-06-3002346617core:FurnitureFittings2023-07-012024-06-3002346617core:OfficeEquipment2023-07-012024-06-3002346617dpl:AdministrativeExpenses2023-07-012024-06-3002346617core:NetGoodwill2023-07-012024-06-3002346617core:IntangibleAssetsOtherThanGoodwill2023-07-012024-06-3002346617dpl:GroupUndertakings2023-07-012024-06-3002346617dpl:ParticipatingInterests2023-07-012024-06-3002346617dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-06-3002346617core:ListedExchangeTraded2023-07-012024-06-3002346617dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-06-3002346617core:UnlistedNon-exchangeTraded2023-07-012024-06-3002346617dpl:CostSales2022-07-012023-06-3002346617dpl:DistributionCosts2022-07-012023-06-3002346617core:LandBuildings2022-07-012023-06-3002346617core:PlantMachinery2022-07-012023-06-3002346617core:Vehicles2022-07-012023-06-3002346617core:FurnitureFittings2022-07-012023-06-3002346617core:OfficeEquipment2022-07-012023-06-3002346617dpl:AdministrativeExpenses2022-07-012023-06-3002346617core:NetGoodwill2022-07-012023-06-3002346617core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3002346617dpl:GroupUndertakings2022-07-012023-06-3002346617dpl:ParticipatingInterests2022-07-012023-06-3002346617dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3002346617core:ListedExchangeTraded2022-07-012023-06-3002346617dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3002346617core:UnlistedNon-exchangeTraded2022-07-012023-06-3002346617core:NetGoodwill2024-06-3002346617core:IntangibleAssetsOtherThanGoodwill2024-06-3002346617core:LandBuildings2024-06-3002346617core:PlantMachinery2024-06-3002346617core:Vehicles2024-06-3002346617core:FurnitureFittings2024-06-3002346617core:OfficeEquipment2024-06-3002346617core:AfterOneYear2024-06-3002346617core:WithinOneYear2024-06-3002346617core:ListedExchangeTraded2024-06-3002346617core:UnlistedNon-exchangeTraded2024-06-3002346617core:ShareCapital2024-06-3002346617core:SharePremium2024-06-3002346617core:RevaluationReserve2024-06-3002346617core:OtherReservesSubtotal2024-06-3002346617core:RetainedEarningsAccumulatedLosses2024-06-3002346617core:NetGoodwill2023-06-3002346617core:IntangibleAssetsOtherThanGoodwill2023-06-3002346617core:LandBuildings2023-06-3002346617core:PlantMachinery2023-06-3002346617core:Vehicles2023-06-3002346617core:FurnitureFittings2023-06-3002346617core:OfficeEquipment2023-06-3002346617core:AfterOneYear2023-06-3002346617core:WithinOneYear2023-06-3002346617core:ListedExchangeTraded2023-06-3002346617core:UnlistedNon-exchangeTraded2023-06-3002346617core:ShareCapital2023-06-3002346617core:SharePremium2023-06-3002346617core:RevaluationReserve2023-06-3002346617core:OtherReservesSubtotal2023-06-3002346617core:RetainedEarningsAccumulatedLosses2023-06-3002346617core:NetGoodwill2022-07-0102346617core:IntangibleAssetsOtherThanGoodwill2022-07-0102346617core:LandBuildings2022-07-0102346617core:PlantMachinery2022-07-0102346617core:Vehicles2022-07-0102346617core:FurnitureFittings2022-07-0102346617core:OfficeEquipment2022-07-0102346617core:AfterOneYear2022-07-0102346617core:WithinOneYear2022-07-0102346617core:ListedExchangeTraded2022-07-0102346617core:UnlistedNon-exchangeTraded2022-07-0102346617core:ShareCapital2022-07-0102346617core:SharePremium2022-07-0102346617core:RevaluationReserve2022-07-0102346617core:OtherReservesSubtotal2022-07-0102346617core:RetainedEarningsAccumulatedLosses2022-07-0102346617core:AfterOneYear2023-07-012024-06-3002346617core:WithinOneYear2023-07-012024-06-3002346617core:Non-currentFinancialInstrumentscore:CostValuation2023-07-012024-06-3002346617core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-012024-06-3002346617core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-012024-06-3002346617core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-012024-06-3002346617core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-012024-06-3002346617core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-012024-06-3002346617core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3002346617core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3002346617core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-012024-06-3002346617core:Non-currentFinancialInstrumentscore:CostValuation2024-06-3002346617core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-06-3002346617core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-06-3002346617core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-06-3002346617core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-06-3002346617core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-06-3002346617core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-06-3002346617core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-06-3002346617core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-06-3002346617core:Non-currentFinancialInstrumentscore:CostValuation2023-06-3002346617core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-3002346617core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-3002346617core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-3002346617core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-3002346617core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-3002346617core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-3002346617core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-3002346617core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-3002346617bus:Director12023-07-012024-06-3002346617bus:Director22023-07-012024-06-3002346617bus:Director32023-07-012024-06-3002346617bus:Director42023-07-012024-06-30

GILLBAN LTD

Registered Number
02346617
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

GILLBAN LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

Mrs S Gillams
Mr I D Dennis
Mr C A R Gillams
Mr S F B Gillams

Company Secretary

Mr C A R Gillams

Registered Address

Meon House
Stratford Road
Mickleton Chipping Campden
GL55 6SU

Registered Number

02346617 (England and Wales)
GILLBAN LTD
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets32741,670
Investments4501,836
3243,506
Current assets
Debtors574510,429
Cash at bank and on hand19,34510,234
20,09020,663
Creditors amounts falling due within one year6(17,339)(20,157)
Net current assets (liabilities)2,751506
Total assets less current liabilities3,0754,012
Net assets3,0754,012
Capital and reserves
Called up share capital1,2501,250
Profit and loss account1,8252,762
Shareholders' funds3,0754,012
The financial statements were approved and authorised for issue by the Board of Directors on 28 March 2025, and are signed on its behalf by:
Mr C A R Gillams
Director
Registered Company No. 02346617
GILLBAN LTD
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
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.
Current taxation
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. 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 taxable income.
Tangible fixed assets and depreciation
Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Individual amounts below £1,000 are expensed. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Fully depreciated assets that are no longer in use are written off. Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Straight line (years)
Office Equipment5
Investments
Investments held as fixed assets are stated at cost less provision for any permanent diminution in value.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year44
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 July 239,3309,330
At 30 June 249,3309,330
Depreciation and impairment
At 01 July 237,6607,660
Charge for year1,3961,396
At 30 June 249,0569,056
Net book value
At 30 June 24274274
At 30 June 231,6701,670
4.Fixed asset investments
Other investments relate to financial assets at cost less impairment.

Other investments1

Total

££
Cost or valuation
At 01 July 231,8361,836
Additions5050
Disposals(1,836)(1,836)
At 30 June 245050
Net book value
At 30 June 245050
At 30 June 231,8361,836

Notes

1Other investments other than loans
5.Debtors: amounts due within one year

2024

2023

££
Prepayments and accrued income745-
Total745-
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables248706
Taxation and social security2,4351,378
Other creditors11,80015,117
Accrued liabilities and deferred income2,8562,956
Total17,33920,157