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Isle of Cumbrae Distillers Ltd.

Registered Number
SC641322
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2023

Isle of Cumbrae Distillers Ltd.
Company Information
for the year from 1 October 2022 to 30 September 2023

Directors

Dalton, Philippa
Dempsey, Julia
Gill, Lynda Jane
Jenkins-Deas, Bronwyn
Ward, Jenine

Registered Address

11 Guildford Street
Millport
KA28 0AE

Registered Number

SC641322 (Scotland)
Isle of Cumbrae Distillers Ltd.
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets612,09417,869
12,09417,869
Current assets
Stocks781,75437,432
Debtors81,7653,711
Cash at bank and on hand91,91673,755
175,435114,898
Creditors amounts falling due within one year9(104,273)(95,753)
Net current assets (liabilities)71,16219,145
Total assets less current liabilities83,25637,014
Net assets83,25637,014
Capital and reserves
Called up share capital1,0001,000
Profit and loss account82,25636,014
Shareholders' funds83,25637,014
The financial statements were approved and authorised for issue by the Board of Directors on 7 February 2024, and are signed on its behalf by:
Dempsey, Julia
Director
Registered Company No. SC641322
Isle of Cumbrae Distillers Ltd.
Notes to the Financial Statements
for the year ended 30 September 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Basis of measurement used in financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including the provisions of Section 1A Small Entities and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Office Equipment4
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year96
6.Property, plant and equipment

Plant & machinery

Fixtures & fittings

Total

£££
Cost or valuation
At 01 October 2219,8803,21723,097
At 30 September 2319,8803,21723,097
Depreciation and impairment
At 01 October 223,6901,5385,228
Charge for year4,9708055,775
At 30 September 238,6602,34311,003
Net book value
At 30 September 2311,22087412,094
At 30 September 2216,1901,67917,869
7.Stocks

2023

2022

££
Raw materials and consumables35,88712,254
Finished goods45,86725,178
Total81,75437,432
8.Debtors

2023

2022

££
Trade debtors / trade receivables1,7252,472
Prepayments and accrued income401,239
Total1,7653,711
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables4,23012,624
Taxation and social security24,65419,928
Other creditors75,38963,201
Total104,27395,753