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REGISTERED NUMBER: SC608625 (Scotland)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Little Brown Dog Spirits Ltd

Little Brown Dog Spirits Ltd (Registered number: SC608625)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Little Brown Dog Spirits Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTORS: C D J Reid
Dr A W Smith





REGISTERED OFFICE: West Aquhorthies Farm
Fetternear
Inverurie
United Kingdom
AB51 5JY





REGISTERED NUMBER: SC608625 (Scotland)





ACCOUNTANTS: Benson Accountants
Wiza House
Station Road
Wigton
Cumbria
CA7 9BA

Little Brown Dog Spirits Ltd (Registered number: SC608625)

Balance Sheet
30 September 2024

30/9/24 30/9/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 63,833 48,955

CURRENT ASSETS
Stocks 168,161 166,529
Debtors 5 7,779 12,938
Cash at bank 45,236 8,916
221,176 188,383
CREDITORS
Amounts falling due within one year 6 144,483 169,131
NET CURRENT ASSETS 76,693 19,252
TOTAL ASSETS LESS CURRENT LIABILITIES 140,526 68,207

CREDITORS
Amounts falling due after more than one
year

7

(50,000

)

-

PROVISIONS FOR LIABILITIES (11,455 ) (8,527 )
NET ASSETS 79,071 59,680

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 79,069 59,678
79,071 59,680

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

Little Brown Dog Spirits Ltd (Registered number: SC608625)

Balance Sheet - continued
30 September 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 27 June 2025 and were signed on its behalf by:




C D J Reid - Director



Dr A W Smith - Director


Little Brown Dog Spirits Ltd (Registered number: SC608625)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Little Brown Dog Spirits 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.
Improvements to property - 10% on cost
Plant and machinery - 10% on cost
Fixtures and fittings - 33% on cost
Motor vehicles - 20% on reducing balance

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
The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes partly to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Little Brown Dog Spirits Ltd (Registered number: SC608625)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 77,936
Additions 27,488
At 30 September 2024 105,424
DEPRECIATION
At 1 October 2023 28,981
Charge for year 12,610
At 30 September 2024 41,591
NET BOOK VALUE
At 30 September 2024 63,833
At 30 September 2023 48,955

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/24 30/9/23
£    £   
Trade debtors 5,093 10,904
Other debtors 2,686 2,034
7,779 12,938

Little Brown Dog Spirits Ltd (Registered number: SC608625)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/24 30/9/23
£    £   
Trade creditors 6,581 -
Taxation and social security 5,290 12,881
Other creditors 132,612 156,250
144,483 169,131

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30/9/24 30/9/23
£    £   
Other creditors 50,000 -

8. RELATED PARTY DISCLOSURES

The company owes the directors £130,712 (2023 - £153,855) at the end of the year, advances of £24,143 were made and repayments of £1,000 were made by the directors to the company.