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Registered number: 13297723
High Spirits Etwall Ltd
Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13297723
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,829 19,345
18,829 19,345
CURRENT ASSETS
Stocks 5 5,000 2,500
Debtors 6 12,090 15,904
Cash at bank and in hand 14,640 22,266
31,730 40,670
Creditors: Amounts Falling Due Within One Year 7 (31,721 ) (39,525 )
NET CURRENT ASSETS (LIABILITIES) 9 1,145
TOTAL ASSETS LESS CURRENT LIABILITIES 18,838 20,490
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,577 ) (3,637 )
NET ASSETS 15,261 16,853
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 15,161 16,753
SHAREHOLDERS' FUNDS 15,261 16,853
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Page 2
For the year ending 30 April 2025 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Karen Scotson
Director
7 July 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
High Spirits Etwall Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13297723 . The registered office is First Floor, Sterling House, Outrams Wharf, Little Eaton, Derby, DE21 5EL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight Line
Fixtures & Fittings 10% Straight Line
Computer Equipment 33.33% Straight Line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 8)
3 8
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2024 5,075 19,622 1,446 26,143
Additions - 2,999 - 2,999
As at 30 April 2025 5,075 22,621 1,446 29,142
Depreciation
As at 1 May 2024 1,519 4,516 763 6,798
Provided during the period 1,015 2,018 482 3,515
As at 30 April 2025 2,534 6,534 1,245 10,313
Net Book Value
As at 30 April 2025 2,541 16,087 201 18,829
As at 1 May 2024 3,556 15,106 683 19,345
5. Stocks
2025 2024
£ £
Stock 5,000 2,500
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 2,453 2,404
Other debtors 4,637 8,500
7,090 10,904
Due after more than one year
Rent Deposit 5,000 5,000
12,090 15,904
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 11,601 10,532
Corporation tax 6,723 8,362
Other taxes and social security 680 657
VAT 7,910 6,708
Net wages 3,893 3,836
Other creditors - 165
Directors' loan accounts 173 4,085
Amounts owed to related parties 741 5,180
31,721 39,525
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8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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