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Registered number: 02962664










GILLEN'S LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
GILLEN'S LIMITED
REGISTERED NUMBER: 02962664

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

FIXED ASSETS
  

Tangible assets
 4 
590,144
607,008

Investments
 5 
39,392
39,392

  
629,536
646,400

CURRENT ASSETS
  

Debtors: amounts falling due after more than one year
 6 
279,560
258,200

Debtors: amounts falling due within one year
 6 
32
220

Cash at bank and in hand
 7 
2,438
11,616

  
282,030
270,036

Creditors: amounts falling due within one year
 8 
(227,574)
(178,131)

NET CURRENT ASSETS
  
 
 
54,456
 
 
91,905

TOTAL ASSETS LESS CURRENT LIABILITIES
  
683,992
738,305

Creditors: amounts falling due after more than one year
 9 
(68,512)
(82,231)

  

NET ASSETS
  
615,480
656,074


CAPITAL AND RESERVES
  

Called up share capital 
  
196,749
196,749

Share premium account
  
10,673
10,673

Revaluation reserve
  
387,535
395,682

Profit and loss account
  
20,523
52,970

  
615,480
656,074


Page 1

 
GILLEN'S LIMITED
REGISTERED NUMBER: 02962664
    
BALANCE SHEET (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 profit and loss account 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 on 12 December 2025.




Mr L Gillen
Director

The notes on pages 4 to 8 form part of these financial statements.

Page 2

 
GILLEN'S LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Share premium account
Revaluation reserve
Profit and loss account
Total equity

£
£
£
£
£

At 1 April 2024
196,749
10,673
395,682
52,970
656,074



Loss for the year
-
-
-
(1,594)
(1,594)

Transfer between reserves
-
-
(8,147)
8,147
-

Dividends: Equity capital
-
-
-
(39,000)
(39,000)


AT 31 MARCH 2025
196,749
10,673
387,535
20,523
615,480



STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Called up share capital
Share premium account
Revaluation reserve
Profit and loss account
Total equity

£
£
£
£
£

At 1 April 2023
196,749
10,673
407,144
159,426
773,992



Loss for the year
-
-
-
(39,918)
(39,918)

Transfer between reserves
-
-
(11,462)
11,462
-

Dividends: Equity capital
-
-
-
(78,000)
(78,000)


AT 31 MARCH 2024
196,749
10,673
395,682
52,970
656,074


The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
GILLEN'S LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


GENERAL INFORMATION

The company is a private company, limited by share capital, incorporated in England and Wales and its registered office is:

The Golden Lion
Dunston Road
Hartlepool
TS26 0EN

2.ACCOUNTING POLICIES

 
2.1

Basis of prepration 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 in respect of pub sales 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. 

  
2.3

Going concern

The directors, having made due and careful enquiry are of the opinion that the company has adequate working capital to execute its operations over the next 12 months. The directors, therefore, have made an informed judgement, at the time of approving the financial statements, that there is reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result the directors have continued to adopt the going concern basis of accounting in preparing the annual financial statements.

  
2.4

Government grants

Grants of a revenue nature are recognised in the profit and loss account in the same period as the related expenditure.

 
2.5

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.

Page 4

 
GILLEN'S LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.ACCOUNTING POLICIES (CONTINUED)


2.5
Tangible fixed assets (continued)

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:

Freehold buildings
-
50 years
Motor vehicles
-
4 years
Fixtures and fittings
-
4-10 years

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.

  
2.6

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 18 (2024 - 22).

Page 5

 
GILLEN'S LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


TANGIBLE FIXED ASSETS


Freehold buildings
Other fixed assets
Total

£
£
£



Cost


At 1 April 2024
843,200
107,089
950,289



At 31 March 2025

843,200
107,089
950,289



Depreciation


At 1 April 2024
242,192
101,089
343,281


Charge for the year on owned assets
16,864
-
16,864



At 31 March 2025

259,056
101,089
360,145



Net book value



At 31 March 2025
584,144
6,000
590,144



At 31 March 2024
601,008
6,000
607,008


5.


FIXED ASSET INVESTMENTS





Investments in subsidiary company

£



Cost 


At 1 April 2024
39,392



At 31 March 2025
39,392




Page 6

 
GILLEN'S LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.


DEBTORS

2025
2024
£
£

Due after more than one year

Trade debtors
63,153
62,845

Other debtors
216,407
195,355

279,560
258,200


2025
2024
£
£

Due within one year

Other debtors
32
220

32
220



7.


CASH AND CASH EQUIVALENTS

2025
2024
£
£

Cash at bank and in hand
2,438
11,616

2,438
11,616



8.


CREDITORS: Amounts falling due within one year

2025
2024
£
£

Trade creditors
3,676
1,754

Amounts owed to group undertakings
39,392
39,392

Other taxation and social security
185
439

Other creditors
181,326
133,826

Accruals and deferred income
2,995
2,720

227,574
178,131


Page 7

 
GILLEN'S LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


CREDITORS: Amounts falling due after more than one year

2025
2024
£
£

Other creditors
6,130
19,849

Share capital treated as debt
62,382
62,382

68,512
82,231



10.


RELATED PARTY TRANSACTIONS

At 31 March 2025 £63,153 (1 April 2024 £95,349) was included in trade debtors, £216,407 (1 April 2024 £195,355) was included in other debtors and £6,131 (1 April 2024 £19,850) was included in other creditors. These amounts are all due from or to businesses in which the directors have an interest.

 


11.


CONTINGENT LIABILITIES

Gillen's Limited has agreed to continue to financially support Gillens Wynyard Limited for the foreseeable future.

The company has in place an unlimited cross guarantee in respect of bank borrowings with Gillen's Den Limited. At 31 March 2025 the total borrowings in respect of both businesses amount to £Nil.

 
Page 8