1 1 Whisky and Bourbon Breweriana Limited 12763269 false 2024-01-01 2024-12-31 2024-12-31 The principal activity of the company is retail of whisky and bourbon Digita Accounts Production Advanced 6.30.9574.0 true 12763269 2024-01-01 2024-12-31 12763269 2024-12-31 12763269 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 12763269 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 12763269 core:OtherResidualIntangibleAssets 2024-12-31 12763269 bus:SmallEntities 2024-01-01 2024-12-31 12763269 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 12763269 bus:FilletedAccounts 2024-01-01 2024-12-31 12763269 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12763269 bus:RegisteredOffice 2024-01-01 2024-12-31 12763269 bus:Director1 2024-01-01 2024-12-31 12763269 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12763269 bus:Agent1 2024-01-01 2024-12-31 12763269 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 12763269 core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 12763269 countries:EnglandWales 2024-01-01 2024-12-31 12763269 2023-12-31 12763269 core:OtherResidualIntangibleAssets 2023-12-31 12763269 2023-01-01 2023-12-31 12763269 2023-12-31 12763269 core:CurrentFinancialInstruments core:WithinOneYear 2023-12-31 12763269 core:Non-currentFinancialInstruments core:AfterOneYear 2023-12-31 12763269 core:OtherResidualIntangibleAssets 2023-12-31 xbrli:pure iso4217:GBP

Registration number: 12763269

Whisky and Bourbon Breweriana Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2024

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 4

Company Information

Director | Mr J Briganti

Registered office | 17 Stonecot Hill Sutton Surrey SM3 9HB

Accountants | DG Accountancy Services Limited Chartered Accountants17 Stonecot Hill Sutton Surrey SM3 9HB

(Registration number: 12763269)
Balance Sheet as at 31 December 2024

| Note | 2024 £ | 2023 £
Fixed assets |  |  |
Intangible assets | 4 | 1,652 | 2,203
Current assets |  |  |
Stocks | 5 | 18,600 | 18,600
Cash at bank and in hand |  | 2,037 | 4,656
|  | 20,637 | 23,256
Creditors: Amounts falling due within one year | 6 | (2,537) | (9,118)
Net current assets |  | 18,100 | 14,138
Total assets less current liabilities |  | 19,752 | 16,341
Creditors: Amounts falling due after more than one year | 6 | (31,000) | (31,000)
Net liabilities |  | (11,248) | (14,659)
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | (11,249) | (14,660)
Shareholders' deficit |  | (11,248) | (14,659)

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

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 10 October 2025

......................................... Mr J Briganti Director |  |

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
17 Stonecot Hill
Sutton
Surrey
SM3 9HB

These financial statements were authorised for issue by the director on 10 October 2025.

2 | Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Intangibles | 25% on reducing balance method

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4 | Intangible assets

| Other intangible assets £ | Total £
Cost or valuation
At 1 January 2024 | 3,000 | 3,000
At 31 December 2024 | 3,000 | 3,000
Amortisation
At 1 January 2024 | 797 | 797
Amortisation charge | 551 | 551
At 31 December 2024 | 1,348 | 1,348
Carrying amount
At 31 December 2024 | 1,652 | 1,652
At 31 December 2023 | 2,203 | 2,203

5 | Stocks

| 2024 £ | 2023 £
Other inventories | 18,600 | 18,600

6 | Creditors

Creditors: amounts falling due within one year

| 2024 £ | 2023 £
Due within one year |  |
Other creditors | 2,537 | 9,118

Creditors: amounts falling due after more than one year

| Note | 2024 £ | 2023 £
Due after one year |  |  |
Loans and borrowings |  | 31,000 | 31,000