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Registered number: 07731625
Laughlin-McCann Distilleries Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
More Group (Accounting) Limited
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Company Information
Director Mr Daniel Mould
Company Number 07731625
Registered Office 65 Compton Street
London
EC1V 0BN
Accountants More Group (Accounting) Limited
65 Compton Street
London
EC1V 0BN
Page 1
Page 2
Balance Sheet
Registered number: 07731625
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,433 -
2,433 -
CURRENT ASSETS
Cash at bank and in hand 1 1
1 1
Creditors: Amounts Falling Due Within One Year 5 (2,485 ) -
NET CURRENT ASSETS (LIABILITIES) (2,484 ) 1
TOTAL ASSETS LESS CURRENT LIABILITIES (51 ) 1
NET (LIABILITIES)/ASSETS (51 ) 1
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (52 ) -
SHAREHOLDERS' FUNDS (51) 1
For the year ending 31 August 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.
The financial statements were approved by the board of directors on 31 May 2024 and were signed on its behalf by:
Mr Daniel Mould
Director
31/05/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Laughlin-McCann Distilleries Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07731625 . The registered office is 65 Compton Street, London, EC1V 0BN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Summary of significant accounting policies and key accounting estimmates
The principal accouting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A-' The Financial Reporting Standard applicable in the UK and Republic of Ireland ' and the Companies Act 2006.

Share Capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2.2. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible asset is Trade mark. It is amortised to profit and Loss account over its estimated economic life of 10 years.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 September 2022 -
Additions 2,485
As at 31 August 2023 2,485
Amortisation
As at 1 September 2022 -
Provided during the period 52
As at 31 August 2023 52
Net Book Value
As at 31 August 2023 2,433
As at 1 September 2022 -
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Amounts owed to related parties 2,485 -
2,485 -
Page 3
Page 4
6. Share Capital
2023 2022
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
7. Related Party Transactions
As at the balance sheet date, the company owed £2,485.00 to Bandon Distillery Limited, which is incorporated in Ireland with company registered number 532449 is located Distillery Buildings, Lauragh IDA, Bandon County Cork, IRELAND towards the interest free working capital loan repayable on demand.
Page 4