1 December 2022 false No description of principal activity Taxfiler 2024.5 SC602448business:PrivateLimitedCompanyLtd2022-12-012023-11-30 SC6024482022-11-30 SC6024482022-12-012023-11-30 SC602448business:AuditExempt-NoAccountantsReport2022-12-012023-11-30 SC602448business:FilletedAccounts2022-12-012023-11-30 SC6024482023-11-30 SC602448business:Director12022-12-012023-11-30 SC602448business:Director22022-12-012023-11-30 SC602448business:Director32022-12-012023-11-30 SC602448business:RegisteredOffice2022-12-012023-11-30 SC6024482022-11-30 SC602448core:WithinOneYear2023-11-30 SC602448core:WithinOneYear2022-11-30 SC602448core:AfterOneYear2023-11-30 SC602448core:AfterOneYear2022-11-30 SC602448core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 SC602448core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 SC602448core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 SC602448core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 SC602448core:PreviouslyStatedAmount2023-11-30 SC602448core:PreviouslyStatedAmount2022-11-30 SC602448business:SmallEntities2022-12-012023-11-30 SC602448countries:Scotland2022-12-012023-11-30 SC602448core:PlantMachinery2022-12-012023-11-30 SC602448core:IntangibleAssetsOtherThanGoodwill2022-11-30 SC602448core:IntangibleAssetsOtherThanGoodwill2023-11-30 SC602448core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-30 SC602448core:PlantMachinery2022-11-30 SC602448core:PlantMachinery2023-11-30 SC6024482021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC602448 (Scotland)
RR Whisky Ltd Unaudited accounts for the year ended 30 November 2023
RR Whisky Ltd Unaudited accounts Contents
Page
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RR Whisky Ltd Company Information for the year ended 30 November 2023
Directors
Laura Anderson Richard Farrar Mark Geary
Company Number
SC602448 (Scotland)
Registered Office
COLLESSIE MILL HOUSE COLLESSIE CUPAR SCOTLAND KY15 7RQ UNITED KINGDOM
Accountants
B&L - TaxKings 61 George Street Perth PH1 5LB
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RR Whisky Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
2,420 
3,080 
Tangible assets
4,388 
7,312 
6,808 
10,392 
Current assets
Inventories
33,556 
34,093 
Debtors
814 
4,622 
Cash at bank and in hand
333 
5,676 
34,703 
44,391 
Creditors: amounts falling due within one year
(1,244)
(3,976)
Net current assets
33,459 
40,415 
Total assets less current liabilities
40,267 
50,807 
Creditors: amounts falling due after more than one year
(82,235)
(80,748)
Net liabilities
(41,968)
(29,941)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(41,970)
(29,943)
Shareholders' funds
(41,968)
(29,941)
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 August 2024 and were signed on its behalf by
Laura Anderson Director Company Registration No. SC602448
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RR Whisky Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
RR Whisky Ltd is a private company, limited by shares, registered in Scotland, registration number SC602448. The registered office is COLLESSIE MILL HOUSE, COLLESSIE, CUPAR, SCOTLAND, KY15 7RQ, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% at the cost
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 December 2022
4,400 
At 30 November 2023
4,400 
Amortisation
At 1 December 2022
1,320 
Charge for the year
660 
At 30 November 2023
1,980 
Net book value
At 30 November 2023
2,420 
At 30 November 2022
3,080 
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RR Whisky Ltd Notes to the Accounts for the year ended 30 November 2023
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2022
14,622 
At 30 November 2023
14,622 
Depreciation
At 1 December 2022
7,310 
Charge for the year
2,924 
At 30 November 2023
10,234 
Net book value
At 30 November 2023
4,388 
At 30 November 2022
7,312 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
812 
4,620 
Other debtors
2 
2 
814 
4,622 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
(101)
825 
Trade creditors
625 
1,627 
Taxes and social security
- 
448 
Other creditors
- 
76 
Accruals
720 
1,000 
1,244 
3,976 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Loans from directors
82,235 
80,748 
9
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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