GLORIANA SERVICES LIMITED


Directors	COLLINS, Sean Charles
	ROBERTS, Phillip Howard
	THE LORD STERLING OF PLAISTOW, GCVO, CBE, Jeffrey Maurice, The Rt. Hon.
	WILSON, Gordon


Registered Address	136 Kensington Church Street
	London
	W8 4BH


Registered Number	09657693 (England and Wales)

Balance Sheet as at
5 April 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Stocks	4	-		5,000
Debtors	5	2,459		320
Cash at bank and on hand		41		8,551
		2,500		13,871
Creditors amounts falling due within one year	6	(2,400)		(21,318)
Net current assets (liabilities)			100		(7,447)
Total assets less current liabilities			100		(7,447)
Net assets			100		(7,447)
Capital and reserves
Called up share capital			100		100
Other reserves			1,000,843		930,000
Profit and loss account			(1,000,843)		(937,547)
Shareholders' funds			100		(7,447)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 December 2025, and are signed on its behalf by:

THE LORD STERLING OF PLAISTOW, GCVO, CBE, Jeffrey Maurice, The Rt. Hon.
Director
Registered Company No. 09657693

GLORIANA SERVICES LIMITED

Notes to the Financial Statements
for the year ended 5 April 2025

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
	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.

	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.

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.

	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.

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
	The company has no employees other than directors and no director received any remuneration (2024 none)


		2025		2024
	Average number of employees during the year	4		4

3.	Further information regarding the company's income
	The company continued its operations until December 2024, when it became dormant.

4.	Stocks

	2025	2024
	£	£
Finished goods	-	5,000
Total	-	5,000

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by group undertakings	1,848	-
Other debtors	611	320
Total	2,459	320

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	18,029
Amounts owed to related parties	-	889
Accrued liabilities and deferred income	2,400	2,400
Total	2,400	21,318

7.	Parent-subsidiary relationships
	The company's immediate and ultimate parent company and controlling party, is the registered charity, The Gloriana Trust, a company incorporated in England and Wales, by virtue of a 100% shareholding.