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Registration number: 10941259

Rosemullion Distillery Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 29 February 2024

 

Rosemullion Distillery Ltd

Contents

Company Information

1

Accountants' Report

2

Profit and Loss Account

3

Balance Sheet

4 to 5

Notes to the Unaudited Financial Statements

4

 

Rosemullion Distillery Ltd

Company Information

Directors

Mr Andrew James Bradbury

Mrs Elizabeth Bradbury

Registered office

Waterside Court
Falmouth Road
Penryn
Cornwall
TR10 8AW

Accountants

GW & Co. Limited
Chartered Certified Accountants
Waterside Court
Falmouth Road
Penryn
Cornwall
TR10 8AW

 

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Rosemullion Distillery Ltd
for the Year Ended 29 February 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rosemullion Distillery Ltd for the year ended 29 February 2024 as set out on pages 3 to 5 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Rosemullion Distillery Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Rosemullion Distillery Ltd and state those matters that we have agreed to state to the Board of Directors of Rosemullion Distillery Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rosemullion Distillery Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Rosemullion Distillery Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Rosemullion Distillery Ltd. You consider that Rosemullion Distillery Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Rosemullion Distillery Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

GW & Co. Limited
Chartered Certified Accountants
Waterside Court
Falmouth Road
Penryn
Cornwall
TR10 8AW

8 October 2024

 

Rosemullion Distillery Ltd

Profit and Loss Account for the Year Ended 29 February 2024

2024
£

2023
£

Turnover

477,999

597,817

Cost of raw materials and consumables

(266,930)

(259,060)

Staff costs

(111,705)

(122,462)

Depreciation and other amounts written off assets

(13,432)

(12,897)

Other charges

(152,045)

(201,982)

(Loss)/profit before tax

(66,113)

1,416

Tax on (loss)/profit

10,862

6,503

(Loss)/profit for the year

(55,251)

7,919

 

Rosemullion Distillery Ltd

(Registration number: 10941259)
Balance Sheet as at 29 February 2024

2024
£

2023
£

Fixed assets

69,067

42,501

Current assets

259,649

250,651

Prepayments and accrued income

11,815

25,342

Creditors: Amounts falling due within one year

(187,446)

(311,573)

Net current assets/(liabilities)

84,018

(35,580)

Total assets less current liabilities

153,085

6,921

Creditors: Amounts falling due after more than one year

(245,312)

(43,464)

Accruals and deferred income

-

(433)

 

(92,227)

(36,976)

Capital and reserves

(92,227)

(36,976)

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Waterside Court
Falmouth Road
Penryn
Cornwall
TR10 8AW
England

These financial statements were authorised for issue by the Board on 7 October 2024.

Basis of preparation

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

2

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2023 - 4).

For the financial year ending 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

 

Rosemullion Distillery Ltd

(Registration number: 10941259)
Balance Sheet as at 29 February 2024

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved and authorised by the Board on 7 October 2024 and signed on its behalf by:
 

.........................................
Mr Andrew James Bradbury
Director

.........................................
Mrs Elizabeth Bradbury
Director