Acorah Software Products - Accounts Production 16.1.300 false true true 30 March 2023 16 March 2022 false 31 March 2023 30 March 2024 30 March 2024 SC726533 Mr Anthony Peters Mr A Peters & Mr J Haggerty true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC726533 2023-03-30 SC726533 2024-03-30 SC726533 2023-03-31 2024-03-30 SC726533 frs-core:CurrentFinancialInstruments 2024-03-30 SC726533 frs-core:ShareCapital 2024-03-30 SC726533 frs-core:RetainedEarningsAccumulatedLosses 2024-03-30 SC726533 frs-bus:PrivateLimitedCompanyLtd 2023-03-31 2024-03-30 SC726533 frs-bus:FilletedAccounts 2023-03-31 2024-03-30 SC726533 frs-bus:SmallEntities 2023-03-31 2024-03-30 SC726533 frs-bus:AuditExempt-NoAccountantsReport 2023-03-31 2024-03-30 SC726533 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-31 2024-03-30 SC726533 1 2023-03-31 2024-03-30 SC726533 frs-bus:Director1 2023-03-31 2024-03-30 SC726533 frs-countries:Scotland 2023-03-31 2024-03-30 SC726533 2022-03-15 SC726533 2023-03-30 SC726533 2022-03-16 2023-03-30 SC726533 frs-core:CurrentFinancialInstruments 2023-03-30 SC726533 frs-core:ShareCapital 2023-03-30 SC726533 frs-core:RetainedEarningsAccumulatedLosses 2023-03-30
Registered number: SC726533
Necropolis Spirits Ltd
Unaudited Financial Statements
For The Year Ended 30 March 2024
Paul Blaney
Chartered Accountant
18 Talbot Crescent
Coatbridge
ML5 5GB
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC726533
30 March 2024 30 March 2023
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 4,577 5,677
Debtors 5 60 1,973
Cash at bank and in hand 55 20
4,692 7,670
Creditors: Amounts Falling Due Within One Year 6 (24,136 ) (17,605 )
NET CURRENT ASSETS (LIABILITIES) (19,444 ) (9,935 )
TOTAL ASSETS LESS CURRENT LIABILITIES (19,444 ) (9,935 )
NET LIABILITIES (19,444 ) (9,935 )
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account (19,446 ) (9,937 )
SHAREHOLDERS' FUNDS (19,444) (9,935)
For the year ending 30 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Anthony Peters
Director
27/03/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Necropolis Spirits Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC726533 . The registered office is 0/1 23 Ingleby Drive, Glasgow, G31 2PU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Stocks
30 March 2024 30 March 2023
£ £
Finished goods 4,577 5,677
5. Debtors
30 March 2024 30 March 2023
£ £
Due within one year
Trade debtors 60 1,283
VAT - 690
60 1,973
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
30 March 2024 30 March 2023
£ £
Trade creditors - (195 )
VAT 681 -
Other creditors 16,000 15,500
Accruals and deferred income 100 100
Director's loan account 7,355 2,200
24,136 17,605
7. Share Capital
30 March 2024 30 March 2023
£ £
Allotted, Called up and fully paid 2 2
8. Related Party Transactions
Included in creditors is a balance due to the director, Mr A Peters, of £7,355 (2023-£2,200).
Included in creditors is a balance due to the shareholder, Mr J Haggerty, of £14,500 (2023- £14,000).
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr A Peters & Mr J Haggerty by virtue of their joint ownership of 100% of the issued share capital in the company.
Page 3