Spirit Cartel Limited

Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Capital and reserves
Called up share capital	3	100,000	100,000
Profit and loss account		(100,000)	(100,000)
Shareholders' funds/(deficit)		-	-

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 24 December 2025
 

......................................... R A Berkmann Director

Company Registration Number: 01106820

Spirit Cartel Limited

Notes to the Unaudited Financial Statements

Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
70 Rosebery Aevnue
London
EC1R 4RR

These financial statements were authorised for issue by the director on 24 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

3	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100,000	100,000	100,000	100,000

Spirit Cartel Limited

Notes to the Unaudited Financial Statements

Year Ended 31 March 2025

4	Parent and ultimate parent undertaking

The company's immediate parent is Berkmann Wine Cellars Limited, incorporated in England and Wales.

 The ultimate parent is Latin American Rum Traders SA, incorporated in Panama.

  These financial statements are available upon request from 70 Rosebery Avenue, London, EC1R 4RR.