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COMPANY REGISTRATION NUMBER: SC570467

Imperium Restaurants Limited

Filleted Unaudited Financial Statements

31 July 2026

Imperium Restaurants Limited

Financial Statements

Year ended 31 July 2026

Contents | Page

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2

Notes to the financial statements | 3

Imperium Restaurants Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Imperium Restaurants Limited

Year ended 31 July 2026
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Imperium Restaurants Limited for the year ended 31 July 2026, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given me. As a practising member of ICAS, I am subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of Imperium Restaurants Limited, as a body. My work has been undertaken solely to prepare for your approval the financial statements of Imperium Restaurants Limited and state those matters that I have agreed to state to you, as a body, in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Imperium Restaurants Limited and its Board of Directors, as a body, for my work or for this report.
It is your duty to ensure that Imperium Restaurants Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Imperium Restaurants Limited. You consider that Imperium Restaurants Limited is exempt from the statutory audit requirement for the year. I have not been instructed to carry out an audit or a review of the financial statements of Imperium Restaurants Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
GILLILAND & COMPANY Chartered Accountants
216 West George Street Glasgow G2 2PQ
10 August 2026

Imperium Restaurants Limited

Statement of Financial Position

31 July 2026

| 2026 | 2025
Note | £ | £ | £

Current assets

Cash at bank and in hand | 1 |  | 1
| ---- |  | ----
Net current assets |  | 1 | 1
|  | ---- | ----
Total assets less current liabilities |  | 1 | 1
|  | ---- | ----

Capital and reserves

Called up share capital |  | 1 | 1
|  | ---- | ----
Shareholders funds |  | 1 | 1
|  | ---- | ----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
The company did not trade during the year and has not made either a profit or loss.
For the year ending 31 July 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 10 August 2026 , and are signed on behalf of the board by:

Mr T H Nevin
Director

Company registration number: SC570467

Imperium Restaurants Limited

Notes to the Financial Statements

Year ended 31 July 2026
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 216 West George Street, Glasgow, G2 2PQ, Scotland.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Income statement
The company is dormant as defined by section 1169 of the Companies Act 2006. The company received no income and incurred no expenditure during the current year.