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EMPIRE INNS STIRLING LIMITED
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
EMPIRE INNS STIRLING LIMITED
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
EMPIRE INNS STIRLING LIMITED
Abridged Balance Sheet
As At 31 March 2025
Abridged Balance Sheet
Registered number: SC585263

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 174,892 |  | 174,892
|  |  | 174,892 |  | 174,892
CURRENT ASSETS
Debtors |  | 43,217 |  | 1,858 |
Cash at bank and in hand |  | 11,547 |  | 59,356 |
|  | 54,764 |  | 61,214 |
Creditors: Amounts Falling Due Within One Year |  | (183,606 ) |  | (169,610 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (128,842 ) |  | (108,396 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 46,050 |  | 66,496
Creditors: Amounts Falling Due After More Than One Year |  |  | (23,536 ) |  | (38,355 )
NET ASSETS |  |  | 22,514 |  | 28,141
CAPITAL AND RESERVES
Called up share capital | 5 |  | 100 |  | 100
Profit and Loss Account |  |  | 22,414 |  | 28,041
SHAREHOLDERS' FUNDS |  |  | 22,514 |  | 28,141

Page 1
Page 2
EMPIRE INNS STIRLING LIMITED
Abridged Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Ross Henderson Director | Mr Brian Gillies Director
30th September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
EMPIRE INNS STIRLING LIMITED
Notes to the Abridged Financial Statements
For The Year Ended 31 March 2025
Notes to the Abridged Financial Statements
1. General Information
EMPIRE INNS STIRLING LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC585263 . The registered office is Springfield House, Laurelhill Business Park, Stirling, FK7 9JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
2.3. Investment Properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date.
Fair value movements on investment properties are not realised profits/losses under Company Law. As such, they are non-distributable and should be recorded separately from distributable profits and losses. Fair value movements on investment properties, and the associated deferred tax movements, are therefore recorded in the fair value reserve, which is a non-distributable reserve.
Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.
2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section
12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to
the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a
net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the transaction
is measured at the present value of the future receipts discounted at a market rate of interest. Financial
assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the
assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and
preference shares that are classified as debt, are initially recognised at transaction price unless the
arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as
payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
...CONTINUED
Page 3
Page 4
EMPIRE INNS STIRLING LIMITED
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2025
2.4. Financial Instruments - continued
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course
of business from suppliers. Amounts payable are classified as current liabilities if payment is due within
one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially
at transaction price and subsequently measured at amortised cost using the effective interest method.
Cash at bank and in hand
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with
banks, other short-term liquid investments with original maturities of three months or less, and bank
overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.5. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as
reported in the profit and loss account because it excludes items of income or expense that are taxable or
deductible in other years and it further excludes items that are never taxable or deductible. The company's
liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the
reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised
to the extent that it is probable that they will be recovered against the reversal of deferred tax
liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing
difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction
that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the
extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the
asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period
when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss
account, except when it relates to items charged or credited directly to equity, in which case the deferred
tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally
enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate
to taxes levied by the same tax authority.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 April 2024 and 31 March 2025 | 174,892

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4
Page 5
EMPIRE INNS STIRLING LIMITED
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 March 2025
6. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Ross Henderson | 45,143 | 19,560 | - | - | 64,703
Mr Brian Gillies | 71,066 | 19,560 | - | - | 90,626

The above loan is unsecured, interest free and repayable on demand.
Page 5