Overworx Distilling Co. Ltd - Filleted accounts

Registered number

SC646533

Overworx Distilling Co. Ltd

Filleted Accounts

30 November 2025

Overworx Distilling Co. Ltd
Registered number:		SC646533
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		4,262			5,014

Current assets
Debtors	4	31,743			31,743

Creditors: amounts falling due within one year	5	(79,127)			(78,948)

Net current liabilities			(47,384)			(47,205)

Total assets less current liabilities			(43,122)			(42,191)


Provisions for liabilities			-			(952)


Net liabilities			(43,122)			(43,143)

Capital and reserves
Called up share capital			1			1
Profit and loss account			(43,123)			(43,144)

Shareholder's funds			(43,122)			(43,143)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 480 of the Companies Act 2006 relating to dormant companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




John Wemyss
Director
Approved by the board on 27 August 2026

Overworx Distilling Co. Ltd
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	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).

	Going Concern Disclosure
	The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	15% RBM

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		0		0


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 December 2024				8,125
	At 30 November 2025				8,125

	Depreciation
	At 1 December 2024				3,111
	Charge for the year				752
	At 30 November 2025				3,863

	Net book value
	At 30 November 2025				4,262
	At 30 November 2024				5,014


4	Debtors		2025		2024
£				£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest		31,743		31,743


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		12,652		12,652
	Trade creditors		-		1,453
	Amounts owed to group undertakings and undertakings in which the company has a participating interest		54,585		54,585
	Taxation and social security costs		(5,560)		(5,560)
	Other creditors		17,450		15,818
			79,127		78,948


6	Other information

	Overworx Distilling Co. Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	494 Holburn Street
	Aberdeen
	Scotland
	AB10 7LY