CASK TRADE WAREHOUSE LIMITED


Directors	S M Aron
	L J Tomlinson


Registered Address	13 Greshop Road
	Greshop Industrial Estate
	Forres
	IV36 2GU


Registered Number	SC825923 (Scotland)

Statement of Financial Position
31 December 2025

	Notes	2025
		£	£
Fixed assets
Tangible assets	3		538,865
			538,865
Current assets
Debtors	4	25,211
Cash at bank and on hand		20,385
		45,596
Creditors amounts falling due within one year	5	(36,609)
Net current assets (liabilities)			8,987
Total assets less current liabilities			547,852
Creditors amounts falling due after one year	6		(532,762)
Net assets			15,090
Capital and reserves
Called up share capital			100
Profit and loss account			14,990
Shareholders' funds			15,090

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 14 July 2026, and are signed on its behalf by:

S M Aron
Director
Registered Company No. SC825923

CASK TRADE WAREHOUSE LIMITED

Notes to the Financial Statements
for the period ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Land and buildings	9.5

	Finance leases and hire purchase contracts
	The company recognises leases in accordance with the applicable FRS 102 lease requirements. Where the company is the lessee, it recognises a right-of-use asset and a lease liability for leases other than short-term and low-value leases. The right-of-use asset is depreciated over the lease term on a straight-line basis, and the lease liability is increased by interest and reduced by lease payments. Transition note The company has elected to apply the revised lease requirements earlier than the period in which they became mandatory, as early adoption is permitted.

Finance leases and hire purchase contracts

The company recognises leases in accordance with the applicable FRS 102 lease requirements.  Where the company is the lessee, it recognises a right-of-use asset and a lease liability for leases other than short-term and low-value leases.  The right-of-use asset is depreciated over the lease term on a straight-line basis, and the lease liability is increased by interest and reduced by lease payments.

Transition note
The company has elected to apply the revised lease requirements earlier than the period in which they became mandatory, as early adoption is permitted.

2.	Average number of employees


		2025
	Average number of employees during the year	2

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
Additions	602,261	602,261
At 31 December 25	602,261	602,261
Depreciation and impairment
Charge for year	63,396	63,396
At 31 December 25	63,396	63,396
Net book value
At 31 December 25	538,865	538,865
At 14 October 24	-	-

4.	Debtors: amounts due within one year

		2025
		£
	Trade debtors / trade receivables	10,111
	Other debtors	15,100
	Total	25,211

5.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	18,993
	Taxation and social security	14,456
	Other creditors	660
	Accrued liabilities and deferred income	2,500
	Total	36,609

6.	Creditors: amounts due after one year

		2025
		£
	Other creditors	532,762
	Total	532,762

7.	Obligations under finance leases

		2025
		£
	Finance lease and HP contracts	532,762