Spirit of Manchester Distillery Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: 10847062

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	25,263		25,263

		25,263		25,263
Creditors: Amounts Falling Due Within One Year	5	(4,809 )		(4,809 )

NET CURRENT ASSETS (LIABILITIES)			20,454		20,454

TOTAL ASSETS LESS CURRENT LIABILITIES			20,454		20,454

NET ASSETS			20,454		20,454

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			20,354		20,354

SHAREHOLDERS' FUNDS			20,454		20,454

For the year ending 31 March 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 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

Ms Jennie WIGGINS Director	Mr Sebastian HEELEY Director
20/12/2025

The notes on page 2 form part of these financial statements.

1. General Information

Spirit of Manchester Distillery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10847062 . The registered office is Arch, 10-15 Watson Street, Manchester, England, M3 4LP.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	25,201	25,201
Amounts owed by participating interests	40	40
Other debtors	22	22

	25,263	25,263

The amount owed by group undertakings is owed from Manchester Gin Limited which has entered liquidation since the year end. No provision has been made in relation to the recovery of this debt.

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	4,809	4,809

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100