# THREE SPIRITS (SCOTLAND) LTD (SC580225)

> THREE SPIRITS (SCOTLAND) LTD is an active private limited company (company number SC580225) incorporated on 30 October 2017, registered in Glasgow. Its registered activity is retail sale of beverages in specialised stores (SIC 47250). Latest micro accounts cover the period ending 31 October 2025, showing net assets of £93k, with 0 employees on average. As micro-entity accounts, no profit and loss account is filed, so turnover and profit are not public. Net assets rose 1% on the prior period (£92k).

- Status: Active
- Incorporated: 2017-10-30
- Registered office: Glasgow, G62 8DH
- SIC 47250: Retail sale of beverages in specialised stores
- Next accounts due: 2027-07-31
- Confirmation statement due: 2026-11-13
- Accounts type: MICRO ENTITY

By net assets it sits in the top quarter of 75 comparable companies in Glasgow (median £3,121, upper quartile £24k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2025-10-31 | £93k | — | — | £57k | — | — | 0 |
| 2024-10-31 | £92k | — | — | £45k | — | — | 0 |

current ratio 2.75; size band micro.

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

- Net assets above zero: Net assets £92,520 at 31 October 2025
- Current assets at least 1.5× creditors within one year: Current ratio 2.75
- Incorporated five or more years ago: Incorporated 30 October 2017

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

## Persons with significant control

- Mr Kenneth Neil Harley — owns 25–50% of shares, since 2017-10-30

---
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/SC580225
HTML: https://firmoscan.com/company/SC580225-three-spirits-scotland-ltd
