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Company registration number: 12553828
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2025
| GILLITAS LIMITED
GILLITAS LIMITED |  |
COMPANY INFORMATION
Directors | H P Hickman
| P Hickman
| T Hickman
Registered number | 12553828
Registered office | 2nd Floor Midas House
| 62 Goldsworth Road
| Woking
| England
| GU21 6LQ
Accountants | Menzies LLP
| Chartered Accountants
| 2nd Floor, Midas House
| 62 Goldsworth Road
| Woking
| Surrey
| GU21 6LQ
GILLITAS LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 5
GILLITAS LIMITED REGISTERED NUMBER:12553828 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 214 |  | 3,773
|  |  | 214 |  | 3,773
Current assets |  |  |  |  |
Stocks |  | 362,790 |  | 362,790 |
Debtors: amounts falling due within one year | 5 | 94,954 |  | 77,808 |
Cash at bank and in hand |  | 4,717,516 |  | 4,689,982 |
|  | 5,175,260 |  | 5,130,580 |
Creditors: amounts falling due within one year | 6 | (1,169,106) |  | (755,584) |
Net current assets |  |  | 4,006,154 |  | 4,374,996
Total assets less current liabilities |  |  | 4,006,368 |  | 4,378,769
Net assets |  |  | 4,006,368 |  | 4,378,769
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,337,245 |  | 1,337,245
Profit and loss account |  |  | 2,669,123 |  | 3,041,524
|  |  | 4,006,368 |  | 4,378,769
Page 1
GILLITAS LIMITED REGISTERED NUMBER:12553828 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ T Hickman
Director
Date: 3 December 2025
The notes on pages 3 to 5 form part of these financial statements. Page 2
GILLITAS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Gillitas Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the registered office is disclosed on the company information page. The company's principal place of business is Unit 14, Princeton Mews, 167 London Road, Kingston upon Thames, Surrey, KT2 6PT. The Company's functional and presentational currency is GBP. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds. Page 3
GILLITAS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% |
|  |  |  | Fixtures and fittings | - | 25% |
|  |  |  | Office equipment | - | 33% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 4).
Page 4
GILLITAS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2024 | 14,250 | 358 | 1,268 | 15,876
| Additions | - | - | 97 | 97
| At 31 March 2025 | 14,250 | 358 | 1,365 | 15,973
| Depreciation |  |  |  |
| At 1 April 2024 | 10,985 | 276 | 842 | 12,103
| Charge for the year on owned assets | 3,265 | 82 | 309 | 3,656
| At 31 March 2025 | 14,250 | 358 | 1,151 | 15,759
| Net book value |  |  |  |
| At 31 March 2025 | - | - | 214 | 214
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 22,452 | 5,302
| Amounts owed by group undertakings | 70,856 | 70,856
| Prepayments and accrued income | 1,646 | 1,650
|  | 94,954 | 77,808
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 1,079,379 | 696,004
| Corporation tax | 44,501 | 18,579
| Other taxation and social security | 6,155 | 2,664
| Other creditors | 30,929 | 30,459
| Accruals and deferred income | 8,142 | 7,878
|  | 1,169,106 | 755,584
Page 5