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SC536494 dpl-frs:Item11 2021-05-31 SC536494 dpl-frs:Item11 2022-05-31 SC536494 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 SC536494 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 SC536494 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 SC536494 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 SC536494 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 SC536494 dpl-frs:Item12 2021-06-01 2022-05-31 SC536494 dpl-frs:Item12 2021-05-31 SC536494 dpl-frs:Item12 2022-05-31 SC536494 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 SC536494 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 SC536494 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 SC536494 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 SC536494 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 SC536494 1 2021-06-01 2022-05-31 SC536494 frs-countries:Scotland 2021-06-01 2022-05-31
Registered number: SC536494
VS Distillers Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC536494
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 136 166
Tangible Assets 5 42,195 46,112
42,331 46,278
CURRENT ASSETS
Stocks 6 86,570 80,593
Debtors 7 16,714 13,449
Cash at bank and in hand 583 665
103,867 94,707
Creditors: Amounts Falling Due Within One Year 8 (62,391 ) (58,262 )
NET CURRENT ASSETS (LIABILITIES) 41,476 36,445
TOTAL ASSETS LESS CURRENT LIABILITIES 83,807 82,723
Creditors: Amounts Falling Due After More Than One Year 9 (90,401 ) (91,360 )
NET LIABILITIES (6,594 ) (8,637 )
CAPITAL AND RESERVES
Called up share capital 11 111 111
Share premium account 9,989 9,989
Profit and Loss Account (16,694 ) (18,737 )
SHAREHOLDERS' FUNDS (6,594) (8,637)
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
C Van Schayk
Director
30/01/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
VS Distillers Limited is a private company, limited by shares, incorporated in Scotland, registered number SC536494 . The registered office is Lamb Holm, Orkney, KW17 2SF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The accounts report net liabilities at the balance sheet date. The company continues to meet all liabilities as they fall due through support from the director and other long term creditors. There is no reason to expect that these facilities and support will not continue to be available. As a result the directors are of the opinion that the company has adequate resources to continue in operational existence for the next 12 months from the balance sheet signing date and has therefore prepared the accounts on a going concern basis.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Trademarks. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 5 to 20 years straight line basis
Computer Equipment 3 years straight line basis
2.6. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.
2.7. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets
Financial assets are assessed for indicators of impairment at each reporting end date.

Derecognition of financial assets
...CONTINUED
Page 3
Page 4
2.7. Financial Instruments - continued
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled .

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price and are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities classified as payable within one year are not amortised.

Derecognition of financial liabilities
Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 1)
2 1
Page 4
Page 5
4. Intangible Assets
Other
£
Cost
As at 1 June 2022 300
As at 31 May 2023 300
Amortisation
As at 1 June 2022 134
Provided during the period 30
As at 31 May 2023 164
Net Book Value
As at 31 May 2023 136
As at 1 June 2022 166
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 June 2022 76,420 740 77,160
Additions - 753 753
As at 31 May 2023 76,420 1,493 77,913
Depreciation
As at 1 June 2022 30,555 493 31,048
Provided during the period 4,203 467 4,670
As at 31 May 2023 34,758 960 35,718
Net Book Value
As at 31 May 2023 41,662 533 42,195
As at 1 June 2022 45,865 247 46,112
6. Stocks
2023 2022
£ £
Materials 86,570 80,593
86,570 80,593
Page 5
Page 6
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 9,719 6,279
Other debtors 3,092 2,611
12,811 8,890
Due after more than one year
Other debtors 3,903 4,559
3,903 4,559
16,714 13,449
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 6,527 5,349
Bank loans and overdrafts 4,706 1,023
Other creditors 48,015 48,069
Taxation and social security 3,143 3,821
62,391 58,262
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 77,656 77,635
Other creditors 12,745 13,725
90,401 91,360
Creditors falling due after more than one year consist of amounts payable to Lamb Holm Enterprises Limited (LHE) under the terms of a formal loan agreement. The repayments, which are to be made by instalment, do not commence until certain financial conditions specified in the loan agreement have been met by the company. Those conditions had not been met as at the balance sheet date.
10. Capital Grants
2023 2022
£ £
Balance at 1 June 2022 13,725 14,705
Increase / (Decrease) in the year (980) (980)
Balance at 31 May 2023 12,745 13,725
Deferred income consists of government grants towards capital expenditure. The grants are deferred and then released to the profit and loss account over the estimated useful economic life of the related assets.
11. Share Capital
2023 2022
Allotted, called up and fully paid £ £
111 Ordinary Shares of £ 1.000 each 111 111
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