REGISTERED NUMBER: SC371141 (Scotland)

ILLICIT STILL PRODUCTIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JULY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

K A MacDonald

REGISTERED OFFICE:

16 Royal Crescent

Glasgow

G3 7SL

REGISTERED NUMBER:

SC371141 (Scotland)

ACCOUNTANTS:

Benham Conway & Co

16 Royal Crescent

Glasgow

G3 7SL

FIXED ASSETS

Intangible assets

4

10,880

12,693

Tangible assets

5

1,909

-

12,789

12,693

CURRENT ASSETS

Debtors

6

17,541

15,123

Cash at bank

9,892

35,764

27,433

50,887

CREDITORS

Amounts falling due within one year

7

19,578

23,689

NET CURRENT ASSETS

7,855

27,198

TOTAL ASSETS LESS CURRENT LIABILITIES

20,644

39,891

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

20,544

39,791

SHAREHOLDERS' FUNDS

20,644

39,891

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 22 April 2026 and were signed by:

K A MacDonald - Director

1.	STATUTORY INFORMATION

Illicit Still Productions Limited 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.

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.

Turnover

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 31 July 2024

and 30 July 2025

18,132

AMORTISATION

At 31 July 2024

5,439

Charge for year

1,813

At 30 July 2025

7,252

NET BOOK VALUE

At 30 July 2025

10,880

At 30 July 2024

12,693

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

2,083

At 30 July 2025

2,083

DEPRECIATION

Charge for year

174

At 30 July 2025

174

NET BOOK VALUE

At 30 July 2025

1,909

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.7.25

30.7.24

£

£

Trade debtors

11,011

13,481

Other debtors

3,039

1,538

Tax recoverable

3,491

104

17,541

15,123

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.7.25

30.7.24

£

£

Trade creditors

108

7,238

Director's loan account

13,278

6,378

Taxation and social security

4,727

7,191

Other creditors

1,465

2,882

19,578

23,689

8.	RELATED PARTY DISCLOSURES