Company Registration No. 11586088 (England and Wales)
Forged Spirits Ltd
Unaudited accounts
for the year ended 30 September 2025
Forged Spirits Ltd
Unaudited accounts
Contents
Forged Spirits Ltd
Company Information
for the year ended 30 September 2025
Directors
Gary Ford
Victoria Ford
James Hugo Christopher Slater
Company Number
11586088 (England and Wales)
Registered Office
6 Howcroft Court
Wakefield
WF2 6TP
Accountants
Sleek Accounting Ltd
4th Floor
205 Regent Street
London
W1B 4HB
Forged Spirits Ltd
Accountants' report
Accountants' report to the board of directors of Forged Spirits Ltd on the preparation of the unaudited statutory accounts for the year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Forged Spirits Ltd for the year ended
30 September 2025 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Forged Spirits Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Forged Spirits Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Forged Spirits Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Forged Spirits Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Forged Spirits Ltd. You consider that Forged Spirits Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Forged Spirits Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Sleek Accounting Ltd
4th Floor
205 Regent Street
London
W1B 4HB
13 May 2026
Forged Spirits Ltd
Statement of financial position
as at 30 September 2025
Tangible assets
44,352
55,299
Cash at bank and in hand
3,372
14,088
Creditors: amounts falling due within one year
(19,397)
(23,234)
Net current assets
44
3,278
Total assets less current liabilities
44,396
58,577
Creditors: amounts falling due after more than one year
(10,173)
(12,981)
Called up share capital
2
2
Profit and loss account
34,221
45,594
Shareholders' funds
34,223
45,596
For the year ending 30 September 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 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 of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by
Gary Ford
Director
Company Registration No. 11586088
Forged Spirits Ltd
Notes to the Accounts
for the year ended 30 September 2025
Forged Spirits Ltd is a private company, limited by shares, registered in England and Wales, registration number 11586088. The registered office is 6 Howcroft Court, Wakefield, WF2 6TP.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Forged Spirits Ltd
Notes to the Accounts
for the year ended 30 September 2025
Expenditure on research and development is written off in the year in which it is incurred.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 October 2024
60,833
17,800
19,592
6,566
104,791
At 30 September 2025
61,208
17,800
20,196
6,566
105,770
At 1 October 2024
30,486
8,876
7,165
2,965
49,492
Charge for the year
6,132
1,785
3,177
832
11,926
At 30 September 2025
36,618
10,661
10,342
3,797
61,418
At 30 September 2025
24,590
7,139
9,854
2,769
44,352
At 30 September 2024
30,347
8,924
12,427
3,601
55,299
Amounts falling due within one year
Accrued income and prepayments
2,119
1,261
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
3,223
3,223
Taxes and social security
2,793
14,323
Loans from directors
10,116
169
7
Creditors: amounts falling due after more than one year
2025
2024
8
Average number of employees
During the year the average number of employees was 2 (2024: 3).