WAGNER SPIRITS LTD

Registered Number
SC552570
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2024

WAGNER SPIRITS LTD

Company Information
for the year from 1 January 2024 to 31 December 2024


Director	MACLELLAN, Donald Alasdair


Registered Number	SC552570 (Scotland)

WAGNER SPIRITS LTD

Balance Sheet as at
31 December 2024

	2024		2023
	£	£	£	£
Fixed assets
Tangible assets		1,277		1,981
		1,277		1,981
Current assets
Stocks	127,549		159,356
Debtors	303,774		150,790
Cash at bank and on hand	41,243		14,245
	472,566		324,391
Creditors amounts falling due within one year	(146,905)		(28,732)
Net current assets (liabilities)		325,661		295,659
Total assets less current liabilities		326,938		297,640
Creditors amounts falling due after one year		(138,452)		(53,352)
Net assets		188,486		244,288
Capital and reserves
Called up share capital		2		2
Profit and loss account		188,484		244,286
Shareholders' funds		188,486		244,288

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 26 September 2025, and are signed on its behalf by:

MACLELLAN, Donald Alasdair
Director
Registered Company No. SC552570

WAGNER SPIRITS LTD

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

2.	Average number of employees


		2024		2023
	Average number of employees during the year	3		4