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Company Registration No. 12817743 (England and Wales)
SPIRITS SENSE LIMITED Unaudited accounts for the year ended 31 August 2024
SPIRITS SENSE LIMITED Unaudited accounts Contents
Page
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SPIRITS SENSE LIMITED Company Information for the year ended 31 August 2024
Director
Abhishek Banik
Company Number
12817743 (England and Wales)
Registered Office
100 THE WHARF DOCK HEAD ROAD CHATHAM ME4 4ZS ENGLAND
Accountants
Malloy Accounting Limited 40 Kings Park Scotland Gate Choppington Northumberland NE62 5SD
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SPIRITS SENSE LIMITED Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,779 
12,948 
Current assets
Inventories
12,040 
38,004 
Debtors
13,194 
9,721 
Cash at bank and in hand
9,191 
19,758 
34,425 
67,483 
Creditors: amounts falling due within one year
(34,369)
(104,750)
Net current assets/(liabilities)
56 
(37,267)
Net assets/(liabilities)
7,835 
(24,319)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
7,834 
(24,320)
Shareholders' funds
7,835 
(24,319)
For the year ending 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 May 2025 and were signed on its behalf by
Abhishek Banik Director Company Registration No. 12817743
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SPIRITS SENSE LIMITED Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
SPIRITS SENSE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12817743. The registered office is 100 THE WHARF, DOCK HEAD ROAD, CHATHAM, ME4 4ZS, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
3 Years
Fixtures & fittings
3 Years
Computer equipment
3 Years
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2023
4,755 
11,386 
600 
16,741 
At 31 August 2024
4,755 
11,386 
600 
16,741 
Depreciation
At 1 September 2023
1,628 
1,740 
425 
3,793 
Charge for the year
1,341 
3,678 
150 
5,169 
At 31 August 2024
2,969 
5,418 
575 
8,962 
Net book value
At 31 August 2024
1,786 
5,968 
25 
7,779 
At 31 August 2023
3,127 
9,646 
175 
12,948 
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SPIRITS SENSE LIMITED Notes to the Accounts for the year ended 31 August 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
9,721 
Trade debtors
13,194 
- 
13,194 
9,721 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
61 
- 
Trade creditors
9,970 
56,621 
Taxes and social security
441 
56 
Other creditors
20,000 
45,573 
Loans from directors
3,897 
1,540 
Accruals
- 
960 
34,369 
104,750 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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