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Isle of Cumbrae Distillers Ltd.

Registered Number
SC641322
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2024

Isle of Cumbrae Distillers Ltd.
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

Christie, Caroline
Dalton, Antony Glyn
Dempsey, Julia
Fraser, Struan

Registered Address

11 Guildford Street
Millport
KA28 0AE

Registered Number

SC641322 (Scotland)
Isle of Cumbrae Distillers Ltd.
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets38,12812,094
8,12812,094
Current assets
Stocks441,13181,754
Debtors53,8671,765
Cash at bank and on hand54,49091,916
99,488175,435
Creditors amounts falling due within one year6(55,809)(104,272)
Net current assets (liabilities)43,67971,163
Total assets less current liabilities51,80783,257
Net assets51,80783,257
Capital and reserves
Called up share capital1,0001,000
Profit and loss account50,80782,257
Shareholders' funds51,80783,257
The financial statements were approved and authorised for issue by the Board of Directors on 17 March 2025, 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 2024

1.Accounting policies
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.
Statement of compliance
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.
Basis of preparation
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.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
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.
Tangible fixed assets and depreciation
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 and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year89
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Total

£££
Cost or valuation
At 01 October 2319,8803,21723,097
Additions1,311-1,311
At 30 September 2421,1913,21724,408
Depreciation and impairment
At 01 October 238,6602,34311,003
Charge for year4,5467315,277
At 30 September 2413,2063,07416,280
Net book value
At 30 September 247,9851438,128
At 30 September 2311,22087412,094
4.Stocks

2024

2023

££
Raw materials and consumables27,18735,887
Finished goods13,94445,867
Total41,13181,754
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3,7901,725
Prepayments and accrued income7740
Total3,8671,765
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1414,230
Taxation and social security15,64624,653
Other creditors40,02275,389
Total55,809104,272