Whisky-Me Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11099273

		29 October 2024		31 December 2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		165		50,340
Tangible Assets	5		-		1,032
Investments	6		-		9,000

			165		60,372
CURRENT ASSETS
Stocks	7	57,975		69,780
Debtors	8	2,117		21,348
Cash at bank and in hand		23,222		60,263

		83,314		151,391
Creditors: Amounts Falling Due Within One Year	9	(137,442 )		(160,357 )

NET CURRENT ASSETS (LIABILITIES)			(54,128 )		(8,966 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(53,963 )		51,406

Creditors: Amounts Falling Due After More Than One Year	10		-		(11,612 )

NET (LIABILITIES)/ASSETS			(53,963 )		39,794

CAPITAL AND RESERVES
Called up share capital	11		470		470
Share premium account			74,930		74,930
Profit and Loss Account			(129,363 )		(35,606 )

SHAREHOLDERS' FUNDS			(53,963)		39,794

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Whisky-Me Limited

Balance Sheet (continued)

As At 29 October 2024

For the period ending 29 October 2024 the company was entitled to exemption from audit 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 directors acknowledge 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 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 John Beard

Director

30/10/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Whisky-Me Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11099273 . The registered office is The Whisky Shop London Piccadilly, 169 Piccadilly, London, W1J 9EH.

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. 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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

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% straight line

2.5. 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.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3 (2023: 3)

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2024	63,785
Additions	577

As at 29 October 2024	64,362

...CONTINUED

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Whisky-Me Limited

Notes to the Financial Statements (continued)

For the Period 1 January 2024 to 29 October 2024

Amortisation
As at 1 January 2024	13,445
Provided during the period	50,752

As at 29 October 2024	64,197

Net Book Value
As at 29 October 2024	165

As at 1 January 2024	50,340

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 January 2024	2,917
Disposals	(2,917 )

As at 29 October 2024	-

Depreciation
As at 1 January 2024	1,885
Provided during the period	495
Disposals	(2,380 )

As at 29 October 2024	-

Net Book Value
As at 29 October 2024	-

As at 1 January 2024	1,032

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 January 2024	9,000
Disposals	(9,000 )

As at 29 October 2024	-

Provision
As at 1 January 2024	-

As at 29 October 2024	-

Net Book Value
As at 29 October 2024	-

As at 1 January 2024	9,000

7. Stocks

	29 October 2024	31 December 2023
	£	£
Stock	57,975	69,780

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Whisky-Me Limited

Notes to the Financial Statements (continued)

For the Period 1 January 2024 to 29 October 2024

8. Debtors

	29 October 2024	31 December 2023
	£	£
Due within one year
Trade debtors	-	540
Other debtors	2,117	20,808

	2,117	21,348

9. Creditors: Amounts Falling Due Within One Year

	29 October 2024	31 December 2023
	£	£
Trade creditors	105,696	72,441
Bank loans and overdrafts	-	7,100
Amounts owed to group undertakings	30,000	-
Other creditors	1,339	67,912
Taxation and social security	407	12,904

	137,442	160,357

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

	29 October 2024	31 December 2023
	£	£
Bank loans	-	11,612

11. Share Capital

	29 October 2024	31 December 2023
	£	£
Allotted, Called up and fully paid	470	470

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