IRIS Accounts Production v25.3.0.601 SC682873 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC682873 2024-03-31 SC682873 2025-03-31 SC682873 2024-04-01 2025-03-31 SC682873 2023-03-31 SC682873 2023-04-01 2024-03-31 SC682873 2024-03-31 SC682873 ns15:Scotland 2024-04-01 2025-03-31 SC682873 ns14:PoundSterling 2024-04-01 2025-03-31 SC682873 ns10:Director1 2024-04-01 2025-03-31 SC682873 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC682873 ns10:SmallEntities 2024-04-01 2025-03-31 SC682873 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC682873 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 SC682873 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC682873 ns10:FullAccounts 2024-04-01 2025-03-31 SC682873 ns10:Director2 2024-04-01 2025-03-31 SC682873 ns10:RegisteredOffice 2024-04-01 2025-03-31 SC682873 ns5:CurrentFinancialInstruments 2025-03-31 SC682873 ns5:CurrentFinancialInstruments 2024-03-31 SC682873 ns5:Non-currentFinancialInstruments 2025-03-31 SC682873 ns5:Non-currentFinancialInstruments 2024-03-31 SC682873 ns5:ShareCapital 2025-03-31 SC682873 ns5:ShareCapital 2024-03-31 SC682873 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC682873 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 SC682873 ns5:PlantMachinery 2024-04-01 2025-03-31 SC682873 ns5:PlantMachinery 2024-03-31 SC682873 ns5:PlantMachinery 2025-03-31 SC682873 ns5:PlantMachinery 2024-03-31 SC682873 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-03-31 SC682873 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-04-01 2025-03-31 SC682873 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-03-31 SC682873 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-03-31 SC682873 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 SC682873 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 SC682873 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-03-31 SC682873 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-03-31 SC682873 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-03-31 SC682873 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2024-03-31 SC682873 ns5:HirePurchaseContracts 2025-03-31 SC682873 ns5:HirePurchaseContracts 2024-03-31 SC682873 ns5:WithinOneYear 2025-03-31 SC682873 ns5:WithinOneYear 2024-03-31 SC682873 ns5:BetweenOneFiveYears 2025-03-31 SC682873 ns5:BetweenOneFiveYears 2024-03-31 SC682873 ns5:AllPeriods 2025-03-31 SC682873 ns5:AllPeriods 2024-03-31 SC682873 ns10:Director1 1 2024-03-31 SC682873 ns10:Director1 1 2023-03-31 SC682873 ns10:Director1 1 2024-04-01 2025-03-31 SC682873 ns10:Director1 1 2023-04-01 2024-03-31 SC682873 ns10:Director1 1 2025-03-31 SC682873 ns10:Director1 1 2024-03-31

REGISTERED NUMBER: SC682873 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Alchemy Drinks Wholesale Ltd

Alchemy Drinks Wholesale Ltd (Registered number: SC682873)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Alchemy Drinks Wholesale Ltd

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | Mrs S Mcshane

| M J Mcshane

| REGISTERED OFFICE: | 24 Carlyle Avenue

| Hillington Park

| Glasgow

| G52 4XX

| REGISTERED NUMBER: | SC682873 (Scotland)

| ACCOUNTANTS: | Key Professional Partnership Ltd

| Unit 3

| Morris Park

| 37 Rosyth Road

| Glasgow

| G5 0YE

Alchemy Drinks Wholesale Ltd (Registered number: SC682873)

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 238,243 |  | 216,492 |  |

CURRENT ASSETS

Stocks | 739,187 |  | 946,184 |  |

Debtors | 5 | 978,804 |  | 662,276 |  |

Cash at bank and in hand | 545,259 |  | 446,358 |  |

2,263,250 |  | 2,054,818 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,945,434 |  | 1,821,565 |  |

NET CURRENT ASSETS | 317,816 |  | 233,253 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 556,059 |  | 449,745 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (14,948 | ) | (43,924 | ) |

PROVISIONS FOR LIABILITIES | (46,076 | ) | (39,777 | ) |

NET ASSETS | 495,035 |  | 366,044 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 495,033 |  | 366,042 |  |

495,035 |  | 366,044 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Alchemy Drinks Wholesale Ltd (Registered number: SC682873)

Balance Sheet - continued

31 March 2025

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 18 November 2025 and were signed on its behalf by:

M J Mcshane - Director

Alchemy Drinks Wholesale Ltd (Registered number: SC682873)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Alchemy Drinks Wholesale Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Significant judgements and estimates

| The Directors have made judgements, estimates and assumptions that affect the amounts reported within the financial statements during the year. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. The directors estimates, assumptions and judgements that have a significant risk of causing material adjustment to the carrying amount of assets and liabilities within the financial statements are addressed and detail is provided in the associated notes.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 25% on reducing balance and 15% on reducing balance

| Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses.

| Government grants

| Government grants are recognised at fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

| Government grants in relating to turnover are recognised as income over the periods when the related costs are incurred

| Grants relating to an asset are recognised in income systematically over the assets expected useful life. If part of such a grant is deferred it is recognised as deferred income rather than being deducted from the assets carrying amount.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Alchemy Drinks Wholesale Ltd (Registered number: SC682873)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Basic financial instruments are recognised as follows:

| (i) Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivables are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using effective interest method less any impairment.

| (ii) Cash and cash equivalents

| Cash and cash equivalents include cash at bank and in hand.

| Cash and cash equivalents are shown net of bank overdrafts, which are included as current borrowings in liabilities on the balance sheet.

| (iii) Creditors

| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Foreign currencies

| 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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Alchemy Drinks Wholesale Ltd (Registered number: SC682873)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Employment benefits

| The total cost of employee benefits to which employees have become entitled as a result rendered to the entity during the reporting period are recognised and charged to the profit and loss account in the period to which they relate.

| Provisions for liabilities

| A provision for liabilities is initially recognised when there is an obligation at the balance sheet date as the result of a past event. It is probable that there will be the transfer all funds in settlement and the amount of the obligation can be estimated readily. The provision is subsequently measured by placing a charge against the provision only for expenditure for which the provision was originally recognised.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 29 (2024 - 29 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 309,729 |  |

| Additions | 88,502 |  |

| Disposals | (4,000 | ) |

| At 31 March 2025 | 394,231 |  |

| DEPRECIATION

| At 1 April 2024 | 93,237 |  |

| Charge for year | 65,274 |  |

| Eliminated on disposal | (2,523 | ) |

| At 31 March 2025 | 155,988 |  |

| NET BOOK VALUE

| At 31 March 2025 | 238,243 |  |

| At 31 March 2024 | 216,492 |  |

Alchemy Drinks Wholesale Ltd (Registered number: SC682873)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 115,045 |  |

| DEPRECIATION

| At 1 April 2024 | 17,218 |  |

| Charge for year | 24,457 |  |

| At 31 March 2025 | 41,675 |  |

| NET BOOK VALUE

| At 31 March 2025 | 73,370 |  |

| At 31 March 2024 | 97,827 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 889,705 |  | 556,482 |  |

| Other debtors | 89,099 |  | 105,794 |  |

978,804 |  | 662,276 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Hire purchase contracts (see note 8) | 29,004 |  | 29,004 |  |

| Trade creditors | 1,323,232 |  | 1,241,557 |  |

| Taxation and social security | 192,277 |  | 80,382 |  |

| Other creditors | 400,921 |  | 470,622 |  |

1,945,434 |  | 1,821,565 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Hire purchase contracts (see note 8) | 14,948 |  | 43,924 |  |

Alchemy Drinks Wholesale Ltd (Registered number: SC682873)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 31.3.25 |  | 31.3.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 29,004 |  | 29,004 |  |

| Between one and five years | 14,948 |  | 43,924 |  |

43,952 |  | 72,928 |  |

| Non-cancellable |

| operating leases |

| 31.3.25 |  | 31.3.24

£ | £ |

| Within one year | 27,500 |  | 27,500 |  |

| Between one and five years | 2,292 |  | 29,792 |  |

29,792 |  | 57,292 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

| 31.3.25 |  | 31.3.24

£ | £ |

| M J Mcshane

| Balance outstanding at start of year | (21,872 | ) | 14,723 |  |

| Amounts advanced | 38,356 |  | 26,987 |  |

| Amounts repaid | (18,370 | ) | (63,582 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (1,886 | ) | (21,872 | ) |