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Registered number: 10474655
O'Donnell Moonshine Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Square Mile Accounting Limited
Arquen House
4-6 Spicer Street
St. Albans
AL3 4PQ
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Company Information
Director M F Ruether
Company Number 10474655
Registered Office 10a Little Lever Street
Lower Ground Floor
Manchester
M1 1HR
Accountants Square Mile Accounting Limited
Arquen House
4-6 Spicer Street
St. Albans
AL3 4PQ
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Page 2
Balance Sheet
Registered number: 10474655
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,284 10,630
10,284 10,630
CURRENT ASSETS
Stocks 5 594,903 707,265
Debtors 6 305,979 188,443
Cash at bank and in hand 1,150,379 727,291
2,051,261 1,622,999
Creditors: Amounts Falling Due Within One Year 7 (1,238,000 ) (1,104,435 )
NET CURRENT ASSETS (LIABILITIES) 813,261 518,564
TOTAL ASSETS LESS CURRENT LIABILITIES 823,545 529,194
Creditors: Amounts Falling Due After More Than One Year 8 (230,372 ) (235,648 )
NET ASSETS 593,173 293,546
CAPITAL AND RESERVES
Called up share capital 9 25,000 25,000
Profit and Loss Account 568,173 268,546
SHAREHOLDERS' FUNDS 593,173 293,546
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Page 3
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
M F Ruether
Director
14th March 2024
The notes on pages 4 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
O'Donnell Moonshine Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10474655 . The registered office is 10a Little Lever Street, Lower Ground Floor, Manchester, M1 1HR.
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 directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
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 of net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration i the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognized as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

The initial sale of a gift card triggers the recording of a liability and is not recognised as revenue. Revenue is only recognised when a gift card is used as a method of payment in exchange for goods.
2.4. 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:
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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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. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
The contributions are recognised as an expense in the statement of comprehensive income when they fall due. At the reporting date, £2,356 remained payable (2022 - £1,937). The assets of the plan are held separately from the company in independently administered funds.
3. Average Number of Employees
Average number of employees, including directors, during the year was 15 (2022: 12)
15 12
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 467 18,944 19,411
Additions 131 2,333 2,464
As at 31 December 2023 598 21,277 21,875
Depreciation
As at 1 January 2023 319 8,462 8,781
Provided during the period 58 2,752 2,810
As at 31 December 2023 377 11,214 11,591
Net Book Value
As at 31 December 2023 221 10,063 10,284
As at 1 January 2023 148 10,482 10,630
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5. Stocks
2023 2022
£ £
Finished goods 594,903 707,265
594,903 707,265
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 219,209 118,738
Prepayments and accrued income 86,770 69,705
305,979 188,443
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 696,662 732,800
Corporation tax 92,225 33,153
Other taxes and social security 25,756 8,129
VAT 361,055 285,085
Net wages 2,356 1,469
Other creditors 26,026 19,184
Accruals 33,920 24,615
1,238,000 1,104,435
Included within other creditors is a gift card liability for £26,026 as at the reporting date (£19,184 - 2022)
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Amounts owed to group undertakings 230,372 235,648
230,372 235,648
9. Share Capital
2023 2022
Allotted, called up and fully paid £ £
25,000 Ordinary Shares of £ 1.00 each 25,000 25,000
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
Land and building:
Due within one year: £42,620
Due after one year and not later than five years: £12,250
Rentals paid under operating leases are charged to the profit or loss on a straight line basis over the period of the lease.
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11. Related Party Transactions
O'Donnell Moonshine GMBH
Also included in creditors are the following amounts due to the parent company O'Donnell Moonshine GMBH. Included in amounts due to group undertakings is a loan balance outstanding of £230,372 (2022 - £235,648).
12. Ultimate Controlling Party
The company's ultimate controlling party is O’Donnell Moonshine GMBH.
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