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Company Registration No. 11219747 (England and Wales)
Gorilla Spirits Company Limited Unaudited accounts for the year ended 28 February 2025
Gorilla Spirits Company Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Gorilla Spirits Company Limited Company Information for the year ended 28 February 2025
Director
Andy Daniels
Company Number
11219747 (England and Wales)
Registered Office
School Masters House College Street Petersfield Hampshire GU31 4AG England
Accountants
Sarah Oakley Houghton 20A Kingsland Road Alton Hampshire GU34 1LA
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Gorilla Spirits Company Limited Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
1 
3,207 
Tangible assets
5
4,917 
27,502 
4,918 
30,709 
Current assets
Inventories
36,342 
64,103 
Debtors
6
126,100 
108,902 
Cash at bank and in hand
60,210 
199,862 
222,652 
372,867 
Creditors: amounts falling due within one year
7
(492,709)
(489,385)
Net current liabilities
(270,057)
(116,518)
Total assets less current liabilities
(265,139)
(85,809)
Creditors: amounts falling due after more than one year
8
- 
(10,648)
Net liabilities
(265,139)
(96,457)
Capital and reserves
Called up share capital
372 
372 
Share premium
259,948 
259,948 
Profit and loss account
(525,459)
(356,777)
Shareholders' funds
(265,139)
(96,457)
For the year ending 28 February 2025 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 November 2025 and were signed on its behalf by
Andy Daniels Director Company Registration No. 11219747
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Gorilla Spirits Company Limited Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Gorilla Spirits Company Limited is a private company, limited by shares, registered in England and Wales, registration number 11219747. The registered office is School Masters House, College Street, Petersfield, Hampshire, GU31 4AG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Leasehold Improvements depreciated over the period of the lease, ie 7 years.
Plant & machinery
Depreciation calculated at 25% using the reducing balance method.
Fixtures & fittings
Depreciation calculated at 25% using the reducing balance method.
Computer equipment
Depreciation calculated at 25% using the straight line method.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 March 2024
1 
16,110 
16,111 
At 28 February 2025
1 
16,110 
16,111 
Amortisation
At 1 March 2024
- 
12,904 
12,904 
Charge for the year
- 
3,206 
3,206 
At 28 February 2025
- 
16,110 
16,110 
Net book value
At 28 February 2025
1 
- 
1 
At 29 February 2024
1 
3,206 
3,207 
- 5 -
Gorilla Spirits Company Limited Notes to the Accounts for the year ended 28 February 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 March 2024
38,856 
61,846 
19,800 
3,037 
123,539 
Additions
- 
- 
- 
559 
559 
Disposals
- 
(47,533)
(19,800)
- 
(67,333)
At 28 February 2025
38,856 
14,313 
- 
3,596 
56,765 
Depreciation
At 1 March 2024
33,293 
43,863 
16,150 
2,731 
96,037 
Charge for the year
5,563 
1,462 
- 
333 
7,358 
On disposals
- 
(35,397)
(16,150)
- 
(51,547)
At 28 February 2025
38,856 
9,928 
- 
3,064 
51,848 
Net book value
At 28 February 2025
- 
4,385 
- 
532 
4,917 
At 29 February 2024
5,563 
17,983 
3,650 
306 
27,502 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
119,790 
108,902 
Accrued income and prepayments
5,560 
- 
Other debtors
750 
- 
126,100 
108,902 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
12,481 
12,027 
VAT
6,725 
26,415 
Trade creditors
20,488 
13,362 
Taxes and social security
4,937 
- 
Other creditors
- 
(613)
Loans from directors
(30,595)
5,120 
Accruals
478,673 
433,074 
492,709 
489,385 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
10,648 
9
Average number of employees
During the year the average number of employees was 3 (2024: 14).
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