JUNO SPIRITS LTD


Directors	WILSON, Nicola Jane
	WILSON, Robert Nelson


Registered Address	Bonnington House
	Kirknewton
	EH27 8BB


Registered Number	SC364047 (Scotland)

Statement of Financial Position
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Intangible assets	3		10,017		6,161
Tangible assets	4		469,656		376,583
			479,673		382,744
Current assets
Debtors		102,865		30,100
Cash at bank and on hand		220		406
		103,085		30,506
Creditors amounts falling due within one year	5	(808,808)		(554,314)
Net current assets (liabilities)			(705,723)		(523,808)
Total assets less current liabilities			(226,050)		(141,064)
Net assets			(226,050)		(141,064)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(226,150)		(141,164)
Shareholders' funds			(226,050)		(141,064)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 December 2025, and are signed on its behalf by:

WILSON, Robert Nelson
Director
Registered Company No. SC364047

JUNO SPIRITS LTD

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2024		2023
	Average number of employees during the year	0		0

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 January 24	6,161	6,161
Additions	4,883	4,883
Revaluations	(1,027)	(1,027)
At 31 December 24	10,017	10,017
Net book value
At 31 December 24	10,017	10,017
At 31 December 23	6,161	6,161

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Total
	£	£	£
Cost or valuation
At 01 January 24	1,800	374,783	376,583
Additions	62,740	101,206	163,946
Disposals	-	(70,873)	(70,873)
At 31 December 24	64,540	405,116	469,656
Net book value
At 31 December 24	64,540	405,116	469,656
At 31 December 23	1,800	374,783	376,583

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	17,668	17,234
Other creditors	786,434	529,317
Accrued liabilities and deferred income	4,706	7,763
Total	808,808	554,314