25 February 2025 false No description of principal activity Taxfiler 2024.6 SC839091business:PrivateLimitedCompanyLtd2025-02-252026-02-28 SC8390912025-02-24 SC8390912025-02-252026-02-28 SC839091business:AuditExemptWithAccountantsReport2025-02-252026-02-28 SC839091business:FilletedAccounts2025-02-252026-02-28 SC8390912026-02-28 SC839091business:Director12025-02-252026-02-28 SC839091business:RegisteredOffice2025-02-252026-02-28 SC839091core:WithinOneYear2026-02-28 SC839091core:AfterOneYear2026-02-28 SC839091core:ShareCapitalcore:PreviouslyStatedAmount2026-02-28 SC839091core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-02-28 SC839091core:PreviouslyStatedAmount2026-02-28 SC839091business:SmallEntities2025-02-252026-02-28 SC839091countries:Scotland2025-02-252026-02-28 SC839091core:LandBuildings2025-02-24 SC839091core:LandBuildings2025-02-252026-02-28 SC839091core:LandBuildings2026-02-28 iso4217:GBP xbrli:pure
Company Registration No. SC839091 (Scotland)
Cocktails And Dreams Entertainment Ltd Unaudited accounts for the period from 25 February 2025 to 28 February 2026
Cocktails And Dreams Entertainment Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Cocktails And Dreams Entertainment Ltd Company Information for the period from 25 February 2025 to 28 February 2026
Director
Ryan McKellar
Company Number
SC839091 (Scotland)
Registered Office
13 Blaeberry Drive Inverkip Greenock Renfrewshire PA16 0FS Scotland
Accountants
Clarity Accounting (Scotland) Ltd 234 West George Street Glasgow G2 4QY
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Cocktails And Dreams Entertainment Ltd Statement of financial position as at 28 February 2026
2026 
Notes
£ 
Fixed assets
Tangible assets
4
222,766 
Current assets
Debtors
5
475 
Cash at bank and in hand
(6,169)
(5,694)
Creditors: amounts falling due within one year
6
(69,272)
Net current liabilities
(74,966)
Total assets less current liabilities
147,800 
Creditors: amounts falling due after more than one year
7
(200,000)
Net liabilities
(52,200)
Capital and reserves
Called up share capital
2 
Profit and loss account
(52,202)
Shareholders' funds
(52,200)
For the period ending 28 February 2026 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 director acknowledges his 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 and authorised for issue on 12 June 2026 and were signed on its behalf by
Ryan McKellar Director Company Registration No. SC839091
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Cocktails And Dreams Entertainment Ltd Notes to the Accounts for the period from 25 February 2025 to 28 February 2026
1
Statutory information
Cocktails And Dreams Entertainment Ltd is a private company, limited by shares, registered in Scotland, registration number SC839091. The registered office is 13 Blaeberry Drive, Inverkip, Greenock, Renfrewshire, PA16 0FS, Scotland.
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 25 February 2025
- 
Additions
222,766 
At 28 February 2026
222,766 
Depreciation
At 28 February 2026
- 
Net book value
At 28 February 2026
222,766 
5
Debtors
2026 
£ 
Amounts falling due within one year
Trade debtors
475 
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Cocktails And Dreams Entertainment Ltd Notes to the Accounts for the period from 25 February 2025 to 28 February 2026
6
Creditors: amounts falling due within one year
2026 
£ 
VAT
11,548 
Taxes and social security
1,474 
Other creditors
2,944 
Loans from directors
53,306 
69,272 
7
Creditors: amounts falling due after more than one year
2026 
£ 
Bank loans
200,000 
8
Average number of employees
During the period the average number of employees was 24.
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