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Registered Number: SC593513
Scotland

 

 

 


Abridged Accounts

for the year ended 30 April 2024

for

STIRLING DISTILLERY COMPANY LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 30,971    39,684 
30,971    39,684 
Current assets      
Stocks 78,260    77,968 
Debtors 181,655    127,275 
Cash at bank and in hand 14,233    3,340 
274,148    208,583 
Creditors: amount falling due within one year (284,600)   (278,963)
Net current assets (10,452)   (70,380)
 
Total assets less current liabilities 20,519    (30,696)
Creditors: amount falling due after more than one year (19,566)   (23,176)
Accruals and deferred income (109,378)   (79,909)
Net assets (108,425)   (133,781)
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account (108,525)   (133,881)
Shareholders' funds (108,425)   (133,781)
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 22 January 2025 and were signed on its behalf by:


-------------------------------
Cameron McCann
Director
1
General Information
Stirling Distillery Company Ltd is a private company, limited by shares, registered in Scotland, registration number SC593513, registration address 12 Alexander Bridge, Bridge of Allan, FK9 4QB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 16%, 33%, 50% Straight Line
Motor Vehicles 25% Reducing Balance
Computer Equipment 33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 12 (2023 : 10).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 May 2023 57,528    13,801    5,470    76,799 
Additions 12,338      750    13,088 
Disposals      
At 30 April 2024 69,866    13,801    6,220    89,887 
Depreciation
At 01 May 2023 26,009    8,711    4,103    38,823 
Charge for year 17,350    1,273    1,470    20,093 
On disposals      
At 30 April 2024 43,359    9,984    5,573    58,916 
Net book values
Closing balance as at 30 April 2024 26,507    3,817    647    30,971 
Opening balance as at 01 May 2023 33,227    5,090    1,367    39,684 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

2