Company Registration number: SC596357

Solway Spirits Ltd

Contents

Pages

Balance sheet	1 to 3
Notes to the financial statements	2

Solway Spirits Ltd

Balance Sheet as at 31 May 2026

	2026 £		2025 £
Fixed assets		48,811		36,084
Current assets	222,292		229,360
Creditors: Amounts falling due within one year	(134,473)		(134,855)
Net current assets		87,819		94,505
Total assets less current liabilities		136,630		130,589
Creditors: Amounts falling due after more than one year		-		(1,480)
		136,630		129,109
Capital and reserves		136,630		129,109

Solway Spirits Ltd

Balance Sheet as at 31 May 2026 (continued)

Notes to the financial statements for the Year Ended 31 May 2026

1	GENERAL INFORMATION

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
11-13 Downies Wynd
Annan
DG12 6EE

These financial statements were authorised for issue by the director on 23 October 2026.

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2025 - 5).

Solway Spirits Ltd

Balance Sheet as at 31 May 2026 (continued)

For the financial year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 October 2026
 

......................................... Mr A Emmerson Director

Company registration number: SC596357