# SPIRITS DEVELOPMENT & MANAGEMENT COMPANY (SDMC) LIMITED (SC465858)

> SPIRITS DEVELOPMENT & MANAGEMENT COMPANY (SDMC) LIMITED is an active private limited company (company number SC465858) incorporated on 16 December 2013, registered in Edinburgh. Its registered activity is distilling, rectifying and blending of spirits (SIC 11010). Latest small accounts cover the period ending 31 December 2024, showing net assets of £1.00m and cash of £12k, with 0 employees on average. Net assets rose 49% on the prior period (£671k).

- Status: Active
- Incorporated: 2013-12-16
- Registered office: Edinburgh, EH12 5HD
- SIC 11010: Distilling, rectifying and blending of spirits
- SIC 11020: Manufacture of wine from grape
- SIC 46342: Wholesale of wine, beer, spirits and other alcoholic beverages
- Next accounts due: 2026-09-30
- Confirmation statement due: 2026-12-30
- Accounts type: SMALL

By net assets it sits in the top quarter of 58 comparable companies in Edinburgh (median £100, upper quartile £49k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2024-12-31 | £1.00m | £12k | £152k | £278k | — | — | 0 |
| 2023-12-31 | £671k | £58k | £152k | £552k | — | — | 0 |

current ratio 0.59; size band micro.

## Filing and accounts signals (facts, not a rating)

- Net assets above zero: Net assets £1,000,354 at 31 December 2024
- Net assets up 10% or more on the prior period: +49.2% vs prior period
- Current assets below creditors within one year: Current ratio 0.59
- Incorporated five or more years ago: Incorporated 16 December 2013
- Accounts past their due date: Due 30 September 2026

How each signal is derived: https://firmoscan.com/methodology

## Persons with significant control

- Tullibardine Limited (corporate-entity) — owns 75–100% of shares, since 2021-04-09

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Source: Companies House register snapshot 2026-08-31, Open Government Licence v3.0. Information may have changed since that date and is not advice or a credit reference; check the official record before relying on it. Official record: https://find-and-update.company-information.service.gov.uk/company/SC465858
HTML: https://firmoscan.com/company/SC465858-spirits-development-management-company-sdmc-limited