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Company Registration No. 10210161 (England and Wales)
The Willow Tree Distilling Company Limited Unaudited accounts for the year ended 30 June 2024
The Willow Tree Distilling Company Limited Unaudited accounts Contents
Page
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The Willow Tree Distilling Company Limited Company Information for the year ended 30 June 2024
Directors
Mrs M A Vincent Mr K G Vincent
Company Number
10210161 (England and Wales)
Registered Office
43 MEADOW ROAD HOUGHTON CONQUEST BEDFORD MK45 3JZ ENGLAND
Accountants
Direct Peak Ltd Eventus Sunderland Road Market Deeping Peterborough PE6 8FD
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The Willow Tree Distilling Company Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,464 
3,795 
Current assets
Inventories
8,083 
7,120 
Debtors
9,720 
7,493 
Cash at bank and in hand
2,465 
1,165 
20,268 
15,778 
Creditors: amounts falling due within one year
(58,686)
(39,574)
Net current liabilities
(38,418)
(23,796)
Total assets less current liabilities
(35,954)
(20,001)
Creditors: amounts falling due after more than one year
(2,600)
(5,000)
Net liabilities
(38,554)
(25,001)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(38,654)
(25,101)
Shareholders' funds
(38,554)
(25,001)
For the year ending 30 June 2024 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2024 and were signed on its behalf by
Mrs M A Vincent Director Company Registration No. 10210161
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The Willow Tree Distilling Company Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
The Willow Tree Distilling Company Limited is a private company, limited by shares, registered in England and Wales, registration number 10210161. The registered office is 43 MEADOW ROAD, HOUGHTON CONQUEST, BEDFORD, MK45 3JZ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing balance
Computer equipment
25% Reducing balance
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2023
18,037 
1,106 
19,143 
Additions
1,500 
- 
1,500 
At 30 June 2024
19,537 
1,106 
20,643 
Depreciation
At 1 July 2023
14,823 
525 
15,348 
Charge for the year
2,686 
145 
2,831 
At 30 June 2024
17,509 
670 
18,179 
Net book value
At 30 June 2024
2,028 
436 
2,464 
At 30 June 2023
3,214 
581 
3,795 
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The Willow Tree Distilling Company Limited Notes to the Accounts for the year ended 30 June 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
325 
1,041 
Deferred tax asset
9,329 
6,150 
Accrued income and prepayments
66 
302 
9,720 
7,493 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
2,400 
2,400 
VAT
1,938 
- 
Trade creditors
3,024 
3,795 
Taxes and social security
123 
118 
Other creditors
4,397 
- 
Loans from directors
46,675 
32,642 
Accruals
129 
619 
58,686 
39,574 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
2,600 
5,000 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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