Spirits Bar & Games Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15366509

		31 December 2024
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		100,654

			100,654
CURRENT ASSETS
Debtors	5	43,320
Cash at bank and in hand		31,080

		74,400
Creditors: Amounts Falling Due Within One Year	6	(156,683 )

NET CURRENT ASSETS (LIABILITIES)			(82,283 )

TOTAL ASSETS LESS CURRENT LIABILITIES			18,371

NET ASSETS			18,371

CAPITAL AND RESERVES
Called up share capital	7		1
Profit and Loss Account			18,370

SHAREHOLDERS' FUNDS			18,371

For the period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

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

Mr Samuel Gaitens

Director

15th September 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Spirits Bar & Games Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15366509 . The registered office is Chelmer House 19-21 Springfield Road, Chelmsford, CM2 6JE.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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. Going Concern Disclosure

The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised at the point that services are provided to customers, for the provision of interactive and competitive social games and activities, typically when a game is played or credits are redeemed.

2.4. 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	25% reducing balance
Fixtures & Fittings	25% reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 21 December 2023	-	-	-
Additions	12,911	108,639	121,550

As at 31 December 2024	12,911	108,639	121,550

Depreciation
As at 21 December 2023	-	-	-
Provided during the period	2,406	18,490	20,896

As at 31 December 2024	2,406	18,490	20,896

Net Book Value
As at 31 December 2024	10,505	90,149	100,654

As at 21 December 2023	-	-	-

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Spirits Bar & Games Ltd

Notes to the Financial Statements (continued)

For the Period 21 December 2023 to 31 December 2024

5. Debtors

	31 December 2024
	£
Due within one year
Trade debtors	3,320
Other debtors	40,000

	43,320

6. Creditors: Amounts Falling Due Within One Year

	31 December 2024
	£
Trade creditors	13,524
Other creditors	123,295
Taxation and social security	19,864

	156,683

7. Share Capital

	31 December 2024
	£
Allotted, Called up and fully paid	1

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