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Registered Number: 13588633
England and Wales

 

 

 

THE ETHICAL SPIRITS & CO LTD



Abridged Accounts
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

THE ETHICAL SPIRITS & CO LTD
Contents Page
For the year ended 31 December 2024
 
 		 Notes
 		 31/12/2024
£		   31/12/2023
£
Fixed assets      
Tangible fixed assets 3 -    767 
Investments 4 112,651    112,651 
112,651    113,418 
Current assets      
Debtors 89,636    1,899 
Cash at bank and in hand 4,693    8 
94,329    1,907 
Creditors: amount falling due within one year (173,412)   (188,777)
Net current assets (79,083)   (186,870)
 
Total assets less current liabilities 33,568    (73,452)
Net assets 33,568    (73,452)
 

Capital and reserves 		     
Called up share capital 5 221,903    100,000 
Profit and loss account (188,335)   (173,452)
Shareholders' funds 33,568    (73,452)
 


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

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

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 by the board of directors on 08 October 2025 and were signed on its behalf by:


-------------------------------
Yuya Yamamoto
Director
1
General Information
THE ETHICAL SPIRITS & CO LTD is a private company, limited by shares, registered in England and Wales, registration number 13588633, registration address Mcmillan Suite, 9-11 Gunnery Terrace, London, SE18 6SW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 4).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 January 2024 2,761    2,761 
Additions -    - 
Disposals -    - 
At 31 December 2024 2,761    2,761 
Depreciation
At 01 January 2024 1,994    1,994 
Charge for year 767    767 
On disposals -    - 
At 31 December 2024 2,761    2,761 
Net book values
Closing balance as at 31 December 2024 -    - 
Opening balance as at 01 January 2024 767    767 


4.

Investments

Cost Loans to participating interests   Total
  £   £
At 01 January 2024 112,651    112,651 
Additions -    - 
Disposals -    - 
At 31 December 2024 112,651    112,651 

5.

Share Capital

Allotted, called up and fully paid
31/12/2024
£		   31/12/2023
£
221,903 Ordinary shares of £1.00 each 221,903    100,000 
221,903    100,000 

2