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REGISTERED NUMBER: SC764762 (Scotland)















Unaudited Financial Statements

for the Period 3 April 2023 to 31 March 2024

for

Cask & Quay Whisky Limited

Cask & Quay Whisky Limited (Registered number: SC764762)






Contents of the Financial Statements
for the Period 3 April 2023 to 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Cask & Quay Whisky Limited

Company Information
for the Period 3 April 2023 to 31 March 2024







DIRECTORS: W M Fulton
W G Maskame
G Youngson
P Bruce





REGISTERED OFFICE: 26 Harbour Street
Peterhead
Aberdeenshire
AB42 1DJ





REGISTERED NUMBER: SC764762 (Scotland)





ACCOUNTANTS: J M Taylor
7 Ythan Terrace
Ellon
Aberdeenshire
AB41 9LJ

Cask & Quay Whisky Limited (Registered number: SC764762)

Balance Sheet
31 March 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 36,352

CURRENT ASSETS
Stocks 28,049
Debtors 5 9,335
Cash at bank 6,082
43,466
CREDITORS
Amounts falling due within one year 6 113,903
NET CURRENT LIABILITIES (70,437 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(34,085

)

CAPITAL AND RESERVES
Called up share capital 120
Retained earnings (34,205 )
SHAREHOLDERS' FUNDS (34,085 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Cask & Quay Whisky Limited (Registered number: SC764762)

Balance Sheet - continued
31 March 2024


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 15 April 2025 and were signed on its behalf by:




W G Maskame - Director W M Fulton - Director




G Youngson - Director P Bruce - Director


Cask & Quay Whisky Limited (Registered number: SC764762)

Notes to the Financial Statements
for the Period 3 April 2023 to 31 March 2024

1. STATUTORY INFORMATION

Cask & Quay Whisky Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 15% on cost and 10% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 40,532
At 31 March 2024 40,532
DEPRECIATION
Charge for period 4,180
At 31 March 2024 4,180
NET BOOK VALUE
At 31 March 2024 36,352

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 9,335

Cask & Quay Whisky Limited (Registered number: SC764762)

Notes to the Financial Statements - continued
for the Period 3 April 2023 to 31 March 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 5,542
Taxation and social security (131 )
Other creditors 108,492
113,903

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 March 2024:

£   
W G Maskame
Balance outstanding at start of period -
Amounts advanced (22,176 )
Amounts repaid -
Amounts written off -
Amounts waived -
Balance outstanding at end of period (22,176 )

W M Fulton
Balance outstanding at start of period -
Amounts advanced (14,032 )
Amounts repaid -
Amounts written off -
Amounts waived -
Balance outstanding at end of period (14,032 )

G Youngson
Balance outstanding at start of period -
Amounts advanced (34,033 )
Amounts repaid -
Amounts written off -
Amounts waived -
Balance outstanding at end of period (34,033 )

P Bruce
Balance outstanding at start of period -
Amounts advanced (34,033 )
Amounts repaid -
Amounts written off -
Amounts waived -
Balance outstanding at end of period (34,033 )