Company registration number: SC694120
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Stevie's Drams Ltd
Pages for filing with the Registrar
Company registration number: SC694120
Stevie's Drams Ltd
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 210 420
210 420
Current assets
Stocks 14,392 15,408
Debtors 728 -
Cash at bank and in hand 5,639 4,762
20,759 20,170
Creditors: amounts falling due within one year
(20,900) (19,573)
Net current (liabilities)/assets (141) 597
Total assets less current liabilities 69 1,017
NET ASSETS 69 1,017
Capital and reserves
Called up share capital 1 1
Profit and loss account 68 1,016
TOTAL EQUITY 69 1,017
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC694120
Stevie's Drams Ltd
Balance sheet - continued
as at 31 March 2026
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr S Ford, Director
12 October 2026
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Stevie's Drams Ltd
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Stevie's Drams Ltd is a private company registered in Scotland. Its registered number is SC694120. The company is limited by shares. Its registered office is 9 Jeanie Deans Drive, Helensburgh, G84 7TG.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 20% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
3 Average number of employees
During the year the average number of employees was 1 (2025 - 1).
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Stevie's Drams Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 1,050
At 31 March 2026 1,050
Depreciation
At 1 April 2025 630
Charge for year 210
At 31 March 2026 840
Net book value
At 31 March 2026 210
At 31 March 2025 420
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