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REGISTERED NUMBER: SC682991 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

DURTY BREWING LTD

DURTY BREWING LTD (REGISTERED NUMBER: SC682991)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DURTY BREWING LTD

COMPANY INFORMATION
for the Year Ended 31 December 2024







DIRECTORS: G J Donald
P M McGreal





REGISTERED OFFICE: 5 Rogers Road
Riverside Industrial Estate
Selkirk
TD7 5DX





REGISTERED NUMBER: SC682991 (Scotland)





ACCOUNTANT: Alison Gray Accountancy Limited
Le Noyer
Ettrick Terrace
Selkirk
TD7 4LE

DURTY BREWING LTD (REGISTERED NUMBER: SC682991)

BALANCE SHEET
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 122,934 132,929

CURRENT ASSETS
Stocks 29,371 31,791
Debtors 5 3,950 1,473
Cash at bank 3,916 12,229
37,237 45,493
CREDITORS
Amounts falling due within one year 6 12,146 3,306
NET CURRENT ASSETS 25,091 42,187
TOTAL ASSETS LESS CURRENT LIABILITIES 148,025 175,116

CREDITORS
Amounts falling due after more than one
year

7

(337,700

)

(334,700

)

PROVISIONS FOR LIABILITIES (18,633 ) (20,327 )
NET LIABILITIES (208,308 ) (179,911 )

CAPITAL AND RESERVES
Called up share capital 5 5
Retained earnings (208,313 ) (179,916 )
(208,308 ) (179,911 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

DURTY BREWING LTD (REGISTERED NUMBER: SC682991)

BALANCE SHEET - continued
31 December 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 4 June 2025 and were signed on its behalf by:





P M McGreal - Director


DURTY BREWING LTD (REGISTERED NUMBER: SC682991)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024


1. STATUTORY INFORMATION

Durty Brewing Ltd 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 - 33% on cost, 10% on cost and 4% 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.

Financial instruments
Interest free loans with no fixed terms for repayment are included at their original transaction values.

Deferred taxation
Deferred tax is provided in full on timing differences which result in an obligation at the balance sheet date to pay more tax, or right to pay less tax, at a future date, at rates expected to apply when these obligations crystallise, based on current tax rates and law. Timing differences arise from the inclusion of items of income and expenditure in taxation computations in different periods to when they are included in the financial statements. Deferred tax assets are recognised to the extent that it is regarded as more likely than not they will be recovered. Deferred tax assets and liabilities are not discounted.

Pension
The company operates a defined contribution scheme. The assets of the scheme are held separate from those of the company.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 4 ) .

DURTY BREWING LTD (REGISTERED NUMBER: SC682991)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 146,028
Additions 3,834
Disposals (520 )
At 31 December 2024 149,342
DEPRECIATION
At 1 January 2024 13,099
Charge for year 13,361
Eliminated on disposal (52 )
At 31 December 2024 26,408
NET BOOK VALUE
At 31 December 2024 122,934
At 31 December 2023 132,929

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 3,950 469
Other debtors - 1,004
3,950 1,473

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 4,446 186
Taxation and social security 5,338 -
Other creditors 2,362 3,120
12,146 3,306

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.24 31.12.23
£    £   
Other creditors 337,700 334,700