2023-09-01 07751714 2024-08-31 07751714 2023-09-01 2024-08-31 07751714 2023-08-31 07751714 2022-09-01 2023-08-31 07751714 uk-core:WithinOneYear 2023-08-31 07751714 uk-core:WithinOneYear 2024-08-31 07751714 uk-core:ShareCapital 2024-08-31 07751714 uk-core:ShareCapital 2023-08-31 07751714 uk-core:RetainedEarningsAccumulatedLosses 2024-08-31 07751714 uk-core:RetainedEarningsAccumulatedLosses 2023-08-31 07751714 uk-bus:Director1 2023-09-01 2024-08-31 07751714 uk-core:FurnitureFittingsToolsEquipment 2023-09-01 2024-08-31 07751714 uk-core:IntangibleAssetsOtherThanGoodwill 2023-08-31 07751714 uk-core:IntangibleAssetsOtherThanGoodwill 2024-08-31 07751714 uk-core:IntangibleAssetsOtherThanGoodwill 2023-09-01 2024-08-31 07751714 2 uk-bus:Director1 2023-09-01 2024-08-31 07751714 2 uk-bus:Director1 2024-08-31 07751714 2 uk-bus:Director1 2023-08-31 iso4217:GBP xbrli:pure 07751714 uk-bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 07751714 uk-bus:FRS102 2023-09-01 2024-08-31 07751714 uk-bus:FilletedAccounts 2023-09-01 2024-08-31 07751714 uk-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31
Whisky Global Ltd
Registered Number:07751714
For the year ended 31 August 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 31 August 2024
Whisky Global Ltd
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
07751714
As at 31 August 2024
Whisky Global Ltd
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Intangible assets
688
748
2
Property, plant and equipment
42
56
3
730
804
Current assets
Inventories
101
101
4
3,702
Cash and cash equivalents
269
370
3,803
Trade and other payables: amounts falling due within one
year
(21,668)
(21,941)
5
(17,865)
(21,571)
Net current liabilities
Total assets less current liabilities
(20,841)
(17,061)
(20,841)
Net liabilities
(17,061)
Capital and reserves
Called up share capital
1
1
Retained earnings
(20,842)
(17,062)
(20,841)
(17,061)
Shareholders' funds
For the year ended 31 August 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
D J Cogley Director
These financial statements were approved and authorised for issue by the Board on 22 May 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 August 2024
Whisky Global Ltd
Notes to the Financial Statements
Statutory Information
Whisky Global Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration
number 07751714.
Registered address:
Pilgrim House
Oxford Place
Plymouth
Devon
PL1 5AJ
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention.
Revenue recognition
Turnover represents income from the provision of the sale of bottled water at invoice value.
Intangible assets
Intangible assets represent the costs in connection with purchasing patent rights and the registering of a bar code. This is being amortised on a straightline basis over 20 years.
Property, plant and equipment
Tangible fixed assets are stated at cost less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
25% Reducing balance
Fixtures, fittings & equipment
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the profit and loss account.
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5
For the year ended 31 August 2024
Whisky Global Ltd
Notes to the Financial Statements Continued
2. Intangible fixed assets
Other
Intangible
Assets
Cost or valuation
£
At 01 September 2023
1,209
At 31 August 2024
1,209
Amortisation
At 01 September 2023
461
60
Charge for year
At 31 August 2024
521
Net book value
At 31 August 2024
688
At 31 August 2023
748
3. Property, plant and equipment
Fixtures,
fittings &
equipment
£
Cost or
valuation
At 01 September 2023
640
At 31 August 2024
640
Provision for depreciation and impairment
At 01 September 2023
584
Charge for year
14
At 31 August 2024
598
At 31 August 2024
Net book value
42
At 31 August 2023
56
4. Inventories
2023
2024
£
£
Stocks
101
101
3 of 4
6
For the year ended 31 August 2024
Whisky Global Ltd
Notes to the Financial Statements Continued
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Trade creditors
283
-
Other creditors
21,658
21,668
21,941
21,668
6. Related party transactions
The company is under the effective control of its director.
7. Directors advances and guarantees
At 01/09/2023
Repaid
At 31/08/2024
£
£
£
D J Cogley
Loan from Director
21,354
21,414
60
21,354
21,414
60
8. Average number of persons employed
During the year the average number of employees was 1 (2023 : 1)
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