SPECTRUM SPIRITS LTD

Company Registration Number:
SC784643 (Scotland)

Unaudited statutory accounts for the year ended 31 October 2024

Period of accounts

Start date: 02 October 2023

End date: 31 October 2024

SPECTRUM SPIRITS LTD

Contents of the Financial Statements

for the Period Ended 31 October 2024

Company Information - 3
Report of the Directors - 4
Profit and Loss Account - 5
Balance sheet - 6
Additional notes - 8
Balance sheet notes - 11

SPECTRUM SPIRITS LTD

Company Information

for the Period Ended 31 October 2024




Director: John Clark Moore
Registered office: 20
Ballater Drive
Bearsden
Glasgow
GB-SCT
G61 1BY
Company Registration Number: SC784643 (Scotland)

SPECTRUM SPIRITS LTD

Directors' Report Period Ended 31 October 2024

The directors present their report with the financial statements of the company for the period ended 31 October 2024

Principal Activities

To date the principal activity of the Company has been to prepare to establish a Scotch Whisky distillery with associated visitor amenities on a site in Ardrishaig.

Directors

The directors shown below have held office during the whole of the period from 02 October 2023 to 31 October 2024
John Clark Moore

This report was approved by the board of directors on 27 May 2025
And Signed On Behalf Of The Board By:

Name: John Clark Moore
Status: Director

SPECTRUM SPIRITS LTD

Profit and Loss Account

for the Period Ended 31 October 2024


Notes
13 months to
31 Oct 2024
£
Turnover 0
Cost of sales ( 0 )
Gross Profit or (Loss) 0
Income from coronavirus (COVID-19) business support grants 0
Distribution Costs ( 0 )
Administrative Expenses ( 0 )
Other operating income 0
Operating Profit or (Loss) 0
Interest Receivable and Similar Income 0
Interest Payable and Similar Charges ( 0 )
Profit or (Loss) Before Tax 0
Tax on Profit ( 0 )
Profit or (Loss) for Period 0

The notes form part of these financial statements

SPECTRUM SPIRITS LTD

Balance sheet

As at 31 October 2024


Notes
13 months to
31 Oct 2024
£
Fixed assets
Tangible assets: 4 32,604
Total fixed assets: 32,604
Current assets
Cash at bank and in hand: 44
Total current assets: 44
Prepayments and accrued income: 7,500
Net current assets (liabilities): 7,544
Total assets less current liabilities: 40,148
Creditors: amounts falling due after more than one year: 5 ( 40,147 )
Total net assets (liabilities): 1

The notes form part of these financial statements

SPECTRUM SPIRITS LTD

Balance sheet continued

As at 31 October 2024


Notes
13 months to
31 Oct 2024
£
Capital and reserves
Called up share capital: 1
Profit and loss account: 0
Shareholders funds: 1

For the year ending 31 October 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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.

This report was approved by the board of directors on 27 May 2025
And Signed On Behalf Of The Board By:

Name: John Clark Moore
Status: Director

The notes form part of these financial statements

SPECTRUM SPIRITS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

SPECTRUM SPIRITS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2024

  • 2. Employees

    13 months to
    31 Oct 2024
    Average number of employees during the period 0

SPECTRUM SPIRITS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2024

  • 3. Off balance sheet disclosure

    No

SPECTRUM SPIRITS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2024

4. Tangible assets

Land & buildings Total
Cost £ £
Additions 32,604 32,604
Disposals - -
Revaluations - -
Transfers - -
At 31 October 2024 32,604 32,604
Depreciation
Charge for year 0 0
On disposals ( 0 ) ( 0 )
Other adjustments 0 0
At 31 October 2024 0 0
Net book value
At 31 October 2024 32,604 32,604

SPECTRUM SPIRITS LTD

Notes to the Financial Statements

for the Period Ended 31 October 2024

5.Creditors: amounts falling due after more than one year

13 months to
31 Oct 2024
£
Bank loans and overdrafts 0
Amounts due under finance leases and hire purchase contracts 0
Other creditors 40,147
Total 40,147

The project to date has been funded through a Director's Loan which has no fixed repayment date although the intention is that the outstanding balance be converted to Share Capital in the next financial year.