| Registered Number:07751714 |
For the year ended 31 August 2024
England and Wales
Unaudited Financial Statements
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
Whisky Global Ltd
Statement of Financial Position
2023
2024
688
748
2
| Property, plant and equipment |
42
56
3
730
804
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)
1
1
(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. |
| 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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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. |
Pilgrim House
Oxford Place
Plymouth
Devon
PL1 5AJ
| The presentation currency is £ sterling. |
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: |
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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For the year ended 31 August 2024
Whisky Global Ltd
Notes to the Financial Statements Continued
| 2. Intangible fixed assets |
1,209
1,209
461
60
Charge for year
521
688
748
| 3. Property, plant and equipment |
| Fixtures, |
| fittings & |
| equipment |
640
640
| Provision for depreciation and impairment |
584
Charge for year
14
598
42
56
2023
2024
101
101
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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
283
-
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 |
Repaid
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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