Intoxicating Brands Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3

Registered number: SC276644

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors		317,000		317,000
Cash at bank and in hand		11,036		15,448

		328,036		332,448
Creditors: Amounts Falling Due Within One Year		(323,914 )		(327,914 )

NET CURRENT ASSETS (LIABILITIES)			4,122		4,534

TOTAL ASSETS LESS CURRENT LIABILITIES			4,122		4,534

NET ASSETS			4,122		4,534

CAPITAL AND RESERVES
Called up share capital	5		500		500
Profit and Loss Account			3,622		4,034

SHAREHOLDERS' FUNDS			4,122		4,534

Page 1

Page 2

Intoxicating Brands Limited

Abridged Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Peter Brown

Director

18 May 2026

The notes on page 3 form part of these financial statements.

1. General Information

Intoxicating Brands Limited is a private company, limited by shares, incorporated in Scotland, registered number SC276644 . The registered office is 16 Royal Terrace, Glasgow, G3 7NY.

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.

2.2. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 4 years.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

2% straight line

3. Average Number of Employees

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

4. Intangible Assets

	Total
	£
Cost
As at 1 September 2024	82,200

As at 31 August 2025	82,200

Amortisation
As at 1 September 2024	82,200

As at 31 August 2025	82,200

Net Book Value
As at 31 August 2025	-

As at 1 September 2024	-

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	500	500