Acorah Software Products - Accounts Production 16.5.460 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC728182 Mr Cihangir Dursun iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC728182 2024-03-31 SC728182 2025-03-31 SC728182 2024-04-01 2025-03-31 SC728182 frs-core:CurrentFinancialInstruments 2025-03-31 SC728182 frs-core:Non-currentFinancialInstruments 2025-03-31 SC728182 frs-core:ShareCapital 2025-03-31 SC728182 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC728182 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC728182 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC728182 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC728182 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC728182 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC728182 frs-bus:Director1 2024-04-01 2025-03-31 SC728182 frs-countries:Scotland 2024-04-01 2025-03-31 SC728182 2023-03-31 SC728182 2024-03-31 SC728182 2023-04-01 2024-03-31 SC728182 frs-core:CurrentFinancialInstruments 2024-03-31 SC728182 frs-core:Non-currentFinancialInstruments 2024-03-31 SC728182 frs-core:ShareCapital 2024-03-31 SC728182 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC728182
Mosaik Spirits Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Sutherland Black
Mosaik Spirits Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Mosaik Spirits Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: SC728182

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 5,641 |  | - |
Debtors | 5 | 1,349 |  | 625 |
Cash at bank and in hand |  | 2,002 |  | 18,396 |
|  | 8,992 |  | 19,021 |
Creditors: Amounts Falling Due Within One Year | 6 | (36,971 ) |  | (30,206 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (27,979 ) |  | (11,185 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (27,979 ) |  | (11,185 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (7,283 ) |  | (10,037 )
NET LIABILITIES |  |  | (35,262 ) |  | (21,222 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (35,362 ) |  | (21,322 )
SHAREHOLDERS' FUNDS |  |  | (35,262) |  | (21,222)

Page 1
Page 2
Mosaik Spirits Ltd
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 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 Cihangir Dursun Director
08/08/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Mosaik Spirits Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Mosaik Spirits Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC728182 . The registered office is 272 , Bath Street, Glasgow, G2 4JR.
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 considered the company’s financial position and its ability to continue as a going concern. Whilst the company has experienced losses in recent periods, the director is confident that, based on current forecasts and business plans, the company will trade into profitability in the foreseeable future.
The director will continue to provide the necessary financial support to enable the company to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements.
Accordingly, the director considers it appropriate to prepare the financial statements on a going concern basis. The director has not identified any material uncertainties that may cast significant doubt on 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 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.
2.4. 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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
Mosaik Spirits Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 5,641 |  | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 300 |  | -
VAT | 1,049 |  | 625
| 1,349 |  | 625

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,602 |  | -
Enterprise Fund Loan < 1 year | 3,346 |  | 3,346
Director's loan account | 32,023 |  | 26,860
| 36,971 |  | 30,206

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Enterprise Fund Loan > 1 year | 7,283 |  | 10,037

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4