THE GOOD SPIRITS COMPANY (SCOTLAND) LIMITED

Company Registration Number:
SC376522 (Scotland)

Unaudited abridged accounts for the year ended 31 July 2023

Period of accounts

Start date: 01 August 2022

End date: 31 July 2023

THE GOOD SPIRITS COMPANY (SCOTLAND) LIMITED

Contents of the Financial Statements

for the Period Ended 31 July 2023

Balance sheet
Notes

THE GOOD SPIRITS COMPANY (SCOTLAND) LIMITED

Balance sheet

As at 31 July 2023


Notes

2023

2022


£

£
Fixed assets
Tangible assets: 3 46,103 52,953
Total fixed assets: 46,103 52,953
Current assets
Stocks: 250,212 235,425
Debtors:   5,432 2,859
Cash at bank and in hand: 48,283 69,149
Total current assets: 303,927 307,433
Creditors: amounts falling due within one year:   (249,519) (245,206)
Net current assets (liabilities): 54,408 62,227
Total assets less current liabilities: 100,511 115,180
Provision for liabilities:   (351)
Total net assets (liabilities): 100,511 114,829
Capital and reserves
Called up share capital: 400 400
Profit and loss account: 100,111 114,429
Shareholders funds: 100,511 114,829

The notes form part of these financial statements

THE GOOD SPIRITS COMPANY (SCOTLAND) LIMITED

Balance sheet statements

For the year ending 31 July 2023 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 10 November 2023
and signed on behalf of the board by:

Name: Matthew Robert McFadyen
Status: Director

The notes form part of these financial statements

THE GOOD SPIRITS COMPANY (SCOTLAND) LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2023

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

THE GOOD SPIRITS COMPANY (SCOTLAND) LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2023

2. Employees

2023 2022
Average number of employees during the period 23 22

THE GOOD SPIRITS COMPANY (SCOTLAND) LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2023

3. Tangible Assets

Total
Cost £
At 01 August 2022 234,374
At 31 July 2023 234,374
Depreciation
At 01 August 2022 181,421
Charge for year 6,850
At 31 July 2023 188,271
Net book value
At 31 July 2023 46,103
At 31 July 2022 52,953