Gordons Theatres Ltd 00373109 false 2025-04-01 2026-03-31 2026-03-31 The principal activity of the company is rental company. Digita Accounts Production Advanced 6.30.9574.0 true 00373109 2025-04-01 2026-03-31 00373109 2026-03-31 00373109 bus:OrdinaryShareClass1 2026-03-31 00373109 core:CapitalRedemptionReserve 2026-03-31 00373109 core:RetainedEarningsAccumulatedLosses 2026-03-31 00373109 core:ShareCapital 2026-03-31 00373109 core:CurrentFinancialInstruments 2026-03-31 00373109 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 00373109 core:LandBuildings 2026-03-31 00373109 bus:SmallEntities 2025-04-01 2026-03-31 00373109 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 00373109 bus:FilletedAccounts 2025-04-01 2026-03-31 00373109 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 00373109 bus:RegisteredOffice 2025-04-01 2026-03-31 00373109 bus:CompanySecretaryDirector1 2025-04-01 2026-03-31 00373109 bus:Director2 2025-04-01 2026-03-31 00373109 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 00373109 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 00373109 bus:Agent1 2025-04-01 2026-03-31 00373109 core:Buildings 2025-04-01 2026-03-31 00373109 core:LandBuildings 2025-04-01 2026-03-31 00373109 countries:UnitedKingdom 2025-04-01 2026-03-31 00373109 2025-03-31 00373109 core:LandBuildings 2025-03-31 00373109 2024-04-01 2025-03-31 00373109 2025-03-31 00373109 bus:OrdinaryShareClass1 2025-03-31 00373109 core:CapitalRedemptionReserve 2025-03-31 00373109 core:RetainedEarningsAccumulatedLosses 2025-03-31 00373109 core:ShareCapital 2025-03-31 00373109 core:CurrentFinancialInstruments 2025-03-31 00373109 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 00373109 core:LandBuildings 2025-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 00373109

Gordons Theatres Ltd
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 March 2026

Gordons Theatres Ltd

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 6

Gordons Theatres Ltd

Company Information

Directors | Mrs Ruth Astbury Mrs Maureen Towers

Company secretary | Mrs Ruth Astbury

Registered office | 9 Chapel Street Poulton-Le-Fylde Lancashire United Kingdom FY6 7BQ

Accountants | Rawcliffe & Co Ltd Chartered accountants9 Chapel Street Poulton-Le-Fylde Lancashire FY6 7BQ

Gordons Theatres Ltd

(Registration number: 00373109)
Abridged Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | - | 102,009
Current assets |  |  |
Debtors |  | 9,198 | 2,881
Cash at bank and in hand |  | 390,884 | 24,007
|  | 400,082 | 26,888
Creditors: Amounts falling due within one year |  | (44,234) | (3,879)
Net current assets |  | 355,848 | 23,009
Total assets less current liabilities |  | 355,848 | 125,018
Accruals and deferred income |  | (1,500) | (1,430)
Net assets |  | 354,348 | 123,588
Capital and reserves |  |  |
Called up share capital | 5 | 2,000 | 2,000
Capital redemption reserve |  | 3,000 | 3,000
Retained earnings |  | 349,348 | 118,588
Shareholders' funds |  | 354,348 | 123,588

Gordons Theatres Ltd

(Registration number: 00373109)
Abridged Balance Sheet as at 31 March 2026

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 June 2026 and signed on its behalf by:

......................................... Mrs Ruth Astbury Company secretary and director | ......................................... Mrs Maureen Towers Director |

Gordons Theatres Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
9 Chapel Street
Poulton-Le-Fylde
Lancashire
FY6 7BQ
United Kingdom

These financial statements were authorised for issue by the Board on 2 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged 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

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

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.

Gordons Theatres Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

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:

Asset class | Depreciation method and rate
Freehold property | not depreciated

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 3).

Gordons Theatres Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

4 | Tangible assets

| Land and buildings £ | Total £
Cost or valuation
At 1 April 2025 | 102,476 | 102,476
Revaluations | 173,389 | 173,389
Disposals | (275,865) | (275,865)
At 31 March 2026 | - | -
Depreciation
At 1 April 2025 | 467 | 467
Eliminated on disposal | (467) | (467)
At 31 March 2026 | - | -
Carrying amount
At 31 March 2026 | - | -
At 31 March 2025 | 102,009 | 102,009

Included within the net book value of land and buildings above is £Nil (2025 - £102,009) in respect of freehold land and buildings.

5 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary Share Class of £1 each | 2,000 | 2,000 | 2,000 | 2,000