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# ANGUS WINES LIMITED

Company Registration Number
SC433685
(Scotland)

Private limited company limited by shares
Registered office: Monty's Wine Shop And Bar, 10, Bon Accord Street, Aberdeen, AB11 6EL, Scotland

## Small Company Accounts

For the Year Ended 31 October 2025

Prepared in accordance with the small companies regime
of the Companies Act 2006 and FRS 102

1

# ANGUS WINES LIMITED

## Contents

Balance Sheet | 3
Statement of Compliance | 4
Notes to the Financial Statements | 5-10

2

# ANGUS WINES LIMITED

## Balance sheet

As at 31 October 2025

| 2025 £ | 2024 £
Called up share capital not paid | 100 | 100
Fixed assets | 305,588 | 166,542
Current assets | 290,962 | 171,161
Creditors: amounts falling due within one year | (120,696) | (12,880)
Net current assets (liabilities) | 170,266 | 158,281
Total assets less current liabilities | 475,954 | 324,923
Provisions for liabilities | (498,510) | (351,024)
Total net assets (liabilities) | (22,556) | (26,101)
Capital and reserves | (22,556) | (26,101)

3

# ANGUS WINES LIMITED

## Balance sheet continued

For the year ending 31 October 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476;
- 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 accounts were approved by the Board of Directors and authorised for issue on 14 July 2026.

HETHERINGTON, Graeme
Director

4

# ANGUS WINES LIMITED

## Notes to the Financial Statements

for the Year Ended 31 October 2025

### 1. Accounting Policies

Turnover
Turnover is recognised when goods are delivered or services are provided.

Taxation
Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors
Debtors are recognised at the settlement amount due.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

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# ANGUS WINES LIMITED

## Notes to the Financial Statements (continued)

### 2. Basis of Preparation

These financial statements have been prepared in accordance with the small companies regime of the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

6

# ANGUS WINES LIMITED

## Notes to the Financial Statements (continued)

### 3. Employee Information

The average number of employees during the year was: 15

7

# ANGUS WINES LIMITED

## Notes to the Financial Statements (continued)

### 4. Tangible Fixed Assets

Tangible fixed assets are stated at net book value.

| 2025 £ | 2024 £
Net book value at start of period | 327,472 | 176,047
Depreciation charge for period | (21,884) | (9,505)
Net book value at end of period | 305,588 | 166,542

8

# ANGUS WINES LIMITED

## Notes to the Financial Statements (continued)

### 5. Debtors

Debtors comprise amounts receivable at the balance sheet date.

| 2025 £ | 2024 £
Trade and other debtors | 290,962 | 171,161

9

# ANGUS WINES LIMITED

## Notes to the Financial Statements (continued)

### 6. Creditors: Amounts Falling Due Within One Year

Creditors due within one year comprise obligations falling due within twelve months of the balance sheet date.

| 2025 £ | 2024 £
Trade and other creditors due within one year | (120,696) | (12,880)

10