| |
|
2026 |
| |
|
£ |
£ |
| Fixed assets |
|
|
406 |
| Current assets |
|
4,467 |
|
| Creditors: amount falling due within one year |
|
(5,770) |
|
|
Net current assets
|
|
|
(1,303)
|
|
Total assets less current liabilities
|
|
|
(897) |
|
Net assets
|
|
|
(897) |
| |
|
|
|
|
|
Capital and reserves
|
|
|
(897) |
| |
NOTES TO THE ACCOUNTS
General Information
GLEN EDEN DISTILLERS LTD is a private company, limited by shares, registered in England and Wales, registration number 16261541, registration address Flat 43 Blair Court Boundary , Road St John's Wood, London, United Kingdom, NW8 6NT.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The Company has been reliant on the financial support from its shareholder. The directors confirms that the company will continue to receive support from the shareholder. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Trade Mark
Trade Mark is stated at cost less amortization. Amortization is calculated on a straight line basis over the estimated expected useful economic life of the Trade Mark of 5 years.
|
| 2. |
Intangible fixed assets
| Cost |
Trade Mark |
|
Total |
| |
£ |
|
£ |
| At 19 February 2025 |
- |
|
- |
| Additions |
428 |
|
428 |
| Disposals |
- |
|
- |
| At 28 February 2026 |
428 |
|
428 |
| Amortisation |
| At 19 February 2025 |
- |
|
- |
| Charge for period |
22 |
|
22 |
| On disposals |
- |
|
- |
| At 28 February 2026 |
22 |
|
22 |
| Net book values |
| At 28 February 2026 |
406 |
|
406 |
| At 18 February 2025 |
- |
|
- |
|
| 3. |
Average number of employees
Average number of employees during the period was 0.
|
For the period ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The members have agreed to the preparation of abridged accounts.
The financial statements were approved by the director on 08 April 2026 and were signed by: --------------------------------
Tushar Kapur
Director |
1
|