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Company registration number: 07615257







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2024


GAELIC PURE SCOTCH WHISKY LIMITED






































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GAELIC PURE SCOTCH WHISKY LIMITED
 


 
COMPANY INFORMATION


Director
D G J Klaassen 




Registered number
07615257



Registered office
Richmond House
Walkern Road

Hertfordshire

SG1 3QP




Accountants
Menzies LLP
Chartered Accountants

Richmond House

Walkern Road

Stevenage

Herts

SG1 3QP





 


GAELIC PURE SCOTCH WHISKY LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 4


 


GAELIC PURE SCOTCH WHISKY LIMITED
REGISTERED NUMBER:07615257



STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
  
9,300
9,300

Cash at bank and in hand
 4 
226
226

  
9,526
9,526

Creditors: amounts falling due within one year
 5 
(50,721)
(50,721)

Net current liabilities
  
 
 
(41,195)
 
 
(41,195)

Total assets less current liabilities
  
(41,195)
(41,195)

  

Net liabilities
  
(41,195)
(41,195)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(41,196)
(41,196)

  
(41,195)
(41,195)


Page 1

 


GAELIC PURE SCOTCH WHISKY LIMITED
REGISTERED NUMBER:07615257


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2024

For the year ended 30 April 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
D G J Klaassen
Director

Date: 13 March 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 


GAELIC PURE SCOTCH WHISKY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Gaelic Pure Scotch Whisky Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. 
The presentation currency of the financial statements is the Pound Sterling (£). 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3

 


GAELIC PURE SCOTCH WHISKY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

3.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 May 2023
6,554



At 30 April 2024

6,554



Depreciation


At 1 May 2023
6,554



At 30 April 2024

6,554



Net book value



At 30 April 2024
-



At 30 April 2023
-


4.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
226
226

226
226



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to other participating interests
26,028
26,028

Other taxation and social security
326
326

Other creditors
24,367
24,367

50,721
50,721



6.


Related party transactions

At the balance sheet date the company owed £26,028 (2023: £26,028) to participating interest. The balance can be found within creditors due within one year. No interest is being charged on this loan.

Page 4