Company registration number SC260626 (Scotland)
THE LOCH NESS DISTILLERY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024
THE LOCH NESS DISTILLERY LIMITED
CONTENTS
Page
Company information
1
Accountants' report
2
Balance sheet and notes to the financial statements
3
THE LOCH NESS DISTILLERY LIMITED
COMPANY INFORMATION
- 1 -
Director
Mr K J Stewart
Company number
SC260626
Registered office
C/O Consilium Chartered Accountants
169 West George Street
Glasgow
United Kingdom
G2 2LB
Accountants
Consilium Chartered Accountants
169 West George Street
Glasgow
Scotland
G2 2LB
THE LOCH NESS DISTILLERY LIMITED
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF THE LOCH NESS DISTILLERY LIMITED
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Loch Ness Distillery Limited for the year ended 29 February 2024, which comprise the balance sheet, from the company’s accounting records and from information and explanations you have given us.

 

As a practising member firm of ICAS we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the board of directors of The Loch Ness Distillery Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of The Loch Ness Distillery Limited and state those matters that we have agreed to state to the board of directors of The Loch Ness Distillery Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Loch Ness Distillery Limited and its board of directors as a body, for our work or for this report.

It is your duty to ensure that The Loch Ness Distillery Limited has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that The Loch Ness Distillery Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Loch Ness Distillery 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.

Consilium Chartered Accountants
169 West George Street
Glasgow
Scotland
G2 2LB
Date:
9 April 2024
THE LOCH NESS DISTILLERY LIMITED
BALANCE SHEET
AS AT 29 FEBRUARY 2024
29 February 2024
- 3 -
2024
2023
£
£
£
£
Current assets
1
1
Net current assets
1
1
Capital and reserves
1
1
Notes to the financial statements
1
Employees

The average number of persons, including directors, employed by the company during the year was as follows:

2024
2023
Total
-
0
-
0

The company has not traded during the year or the preceding financial period. During this time the company received no income and incurred no expenditure and therefore no profit and loss account is presented in these financial statements.

The Loch Ness Distillery Limited is a private company limited by shares incorporated in Scotland. The company's registered office is C/O Consilium Chartered Accountants, 169 West George Street, Glasgow, United Kingdom, G2 2LB.

 

The presentational and functional currency of the financial statements is the Pound Sterling (£).

For the financial year ended 29 February 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 9 April 2024
Mr K J Stewart
Director
Company Registration Number SC260626
2024-02-292023-03-01trueCCH SoftwareCCH Accounts Production 2024.100No description of principal activityMr K J StewartfalsefalseSC2606262023-03-012024-02-29SC260626bus:Director12023-03-012024-02-29SC260626bus:RegisteredOffice2023-03-012024-02-29SC2606262024-02-29SC2606262023-02-28SC2606262022-03-012023-02-28SC260626bus:EntityHasNeverTraded2023-03-012024-02-29SC260626bus:PrivateLimitedCompanyLtd2023-03-012024-02-29SC260626bus:Micro-entities2023-03-012024-02-29SC260626bus:AuditExemptWithAccountantsReport2023-03-012024-02-29SC260626bus:FullAccounts2023-03-012024-02-29xbrli:purexbrli:sharesiso4217:GBP