Crucial Brands Holdings Limited - Limited company - abbreviated - 11.9

REGISTERED NUMBER: SC482304 (Scotland)

Abbreviated Accounts

for the Period 16 July 2014 to 30 September 2015

for

Crucial Brands Holdings Limited

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

Chartered Accountants' Report

4

DIRECTORS:

S M Watson

B D Woods

N Muller

REGISTERED OFFICE:

c/o IDS + CO

38 Beansburn

Kilmarnock

Ayrshire

KA3 1RL

REGISTERED NUMBER:

SC482304 (Scotland)

ACCOUNTANTS:

IDS and Co

Chartered Accountants

38 Beansburn

Kilmarnock

Ayrshire

KA3 1RL

FIXED ASSETS

Investments

2

3

CURRENT ASSETS

Debtors

3

500,000

Cash in hand

11

500,011

NET CURRENT ASSETS

500,011

TOTAL ASSETS LESS CURRENT LIABILITIES

500,014

CAPITAL AND RESERVES

Called up share capital

4

3

Share premium

500,011

SHAREHOLDERS' FUNDS

500,014

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2015.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2015 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors on 12 April 2016 and were signed on its behalf by:

S M Watson - Director

B D Woods - Director

N Muller - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the

Financial Reporting Standard for Smaller Entities (effective April 2008).

2.	FIXED ASSET INVESTMENTS

Investments

other

than

loans

£

COST

Additions

3

At 30 September 2015

3

NET BOOK VALUE

At 30 September 2015

3

The company's investments at the Balance Sheet date in the share capital of companies include the following:

LDC Scotland Limited

Nature of business: Wholesale of spirits

%

Class of shares:

holding

Ordinary

100.00

3.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

The aggregate total of debtors falling due after more than one year is £ 500,000

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

26,744

Ordinary

0.01p

3

During the year 2 shares were issued for cash at par. 24,068 ordinary 0.01p shares were issued at par in

exchange for 24,070 shares in LDC Scotland Limited. A further 2,674 shares were issued at £186.99 per share.

The following reproduces the text of the report prepared for the directors in respect of the company's annual

unaudited financial statements, from which the unaudited abbreviated accounts (set out on pages two to three)

have been prepared.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements of Crucial Brands Holdings Limited for the period ended 30 September 2015 which comprise the

Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from

information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.org.uk/accountspreparationguidance.

This report is made solely to the Board of Directors of Crucial Brands Holdings Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Crucial Brands Holdings Limited and state those matters that we have agreed to state to the Board of Directors of Crucial Brands Holdings Limited, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.org.uk/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Crucial Brands Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Crucial Brands Holdings Limited. You consider that Crucial Brands Holdings Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Crucial Brands Holdings

Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and

explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

IDS and Co

Chartered Accountants

38 Beansburn

Kilmarnock

Ayrshire

KA3 1RL

12 April 2016