THE GOOD SPIRITS COMPANY (SCOTLAND) LIMITED

Company Registration Number:
SC376522 (Scotland)

Unaudited abridged accounts for the year ended 31 July 2026

Period of accounts

Start date: 01 August 2025

End date: 31 July 2026

THE GOOD SPIRITS COMPANY (SCOTLAND) LIMITED

Contents of the Financial Statements

for the Period Ended 31 July 2026

Balance sheet
Notes

THE GOOD SPIRITS COMPANY (SCOTLAND) LIMITED

Balance sheet

As at 31 July 2026


Notes
2026
2025


£
£
Fixed assets
Tangible assets: 3 27,965 33,750
Total fixed assets: 27,965 33,750
Current assets
Stocks: 274,758 231,383
Debtors:   5,020 4,474
Cash at bank and in hand: 40,658 34,122
Total current assets: 320,436 269,979
Creditors: amounts falling due within one year:   (279,262) (257,822)
Net current assets (liabilities): 41,174 12,157
Total assets less current liabilities: 69,139 45,907
Total net assets (liabilities): 69,139 45,907
Capital and reserves
Called up share capital: 400 400
Profit and loss account: 68,739 45,507
Shareholders funds: 69,139 45,907

The notes form part of these financial statements

THE GOOD SPIRITS COMPANY (SCOTLAND) LIMITED

Balance sheet statements

For the year ending 31 July 2026 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 26 October 2026
and signed on behalf of the board by:

Name: Shane Marcus Goodbody
Status: Director

The notes form part of these financial statements

THE GOOD SPIRITS COMPANY (SCOTLAND) LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

THE GOOD SPIRITS COMPANY (SCOTLAND) LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2026

2. Employees

2026 2025
Average number of employees during the period 25 26

THE GOOD SPIRITS COMPANY (SCOTLAND) LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2026

3. Tangible Assets

Total
Cost £
At 01 August 2025 225,301
At 31 July 2026 225,301
Depreciation
At 01 August 2025 191,551
Charge for year 5,785
At 31 July 2026 197,336
Net book value
At 31 July 2026 27,965
At 31 July 2025 33,750