MALTS AND SPIRITS LTD

Company Information
for the year from 1 June 2025 to 31 May 2026


Directors	Jacqueline Mary McGilvray
	Steven Colin McGilvray


Registered Number	SC631695 (Scotland)

Balance Sheet as at
31 May 2026

	2026 £	2025 £
Assets
Fixed Assets	3,886	5,050
Current Assets	27,662	30,130
Prepayments and accrued income	104	-
	31,652	35,180
Capital, Reserves and Liabilities
Capital and reserves	(13,944)	1,058
Provisions for liabilities	122	122
Creditors amounts falling due within one year	45,356	32,259
Creditors amounts falling due after one year	118	1,741
	31,652	35,180

The company is a private company limited by shares and registered in Scotland. It 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 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 micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Average number of employees
The average number of persons employed by the company in the period was 3 (previous period: 3).

The financial statements were approved and authorised for issue by the Board of Directors on 11 September 2026, and are signed on its behalf by:

Steven Colin McGilvray
Director
Registered Company No. SC631695