Charity Registration No. SC029905 (Scotland)
Company Registration No. SC202981 (Scotland)
THE ARDNAMURCHAN TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024
THE ARDNAMURCHAN TRUST
CONTENTS
Page
Board of Trustees report
1 - 5
Independent examiner's report
6
Statement of financial activities
7
Balance sheet
8
Notes to the financial statements
9 - 15
THE ARDNAMURCHAN TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
D Irwin Houston
W Kelly
Secretary
H Jeffery
Charity number (Scotland)
SC029905
Company number
SC202981
Registered office
Mingary House
Kilchoan
Acharacle
Argyll
PH36 4LH
Independent examiner
Lentells Limited
Ash House
Cook Way
Bindon Road
Taunton
Somerset
TA2 6BJ
THE ARDNAMURCHAN TRUST
BOARD OF TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR ENDED 31 JANUARY 2024
- 1 -

The trustees present their annual report and financial statements for the year ended 31 January 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charitable company's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

 

 

The Ardnamurchan Trust has been established for the benefit of the resident community of West Ardnamurchan for the rural regeneration of the area and in particular for the benefit of the young people from the area so as to enable them to advance themselves and their future lives in West Ardnamurchan.

 

The Trust aims to achieve it's objectives through:

 

Advancement of education

 

To advance the education of the pupils at Kilchoan Primary School by providing and assisting in the provision of facilities which are not required to be provided by the local education authority for education at the school.

 

To promote the education, including social and physical training, of young people in West Ardnamurchan in such ways as the charity trustees think fit, including by:

 

1.    awarding to such persons scholarships, maintenance allowances or grants tenable at any university, college or institution of higher education, or recognised apprenticeship scheme.

 

2.    assisting through, amongst other means, providing financial aid for the cost of their education (including the study of music or other arts), to undertake travel in furtherance of that education, or to prepare for entry to any occupation, trade or profession on leaving any educational establishment or any apprenticeship or such career development route as may be acceptable to the trustees.

 

For the benefit of the residents of West Ardnamurchan who are not in full time employment through the continued development of their individual capabilities, competencies, skills and understanding in subjects of educational value and which provide a means to gaining the skills and/or qualifications necessary for employment in the area.

 

To advance the education of the community in subjects relating to sustainable development and to promote study and research in such subjects provided that the useful results of such study are disseminated to the public at large.

 

To advance the education of the community in the conservation, protection and improvement of the physical and natural environment area.

 

Community capacity building

 

To assist in any way as may be determined by the trustees to development of the capacity and skills of the members of the community of West Ardnamurchan in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society.

THE ARDNAMURCHAN TRUST
BOARD OF TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
- 2 -

Relief of poverty or financial hardship

 

To relieve the poverty or financial hardship, either generally or individually, of people living in West Ardnamurchan by making grants of money for providing or paying for goods, services or facilities which they could not otherwise afford through lack of means.

 

To relieve the poverty of young people by the provision of grants to enable them to participate in healthy recreational activities that they could not otherwise afford.

 

Relief of unemployment

 

To relieve unemployment for the benefit of the community of West Ardnamurchan in such ways as may be thought fit, including the provision of financial assistance, technical assistance or business advice or consultancy in order to provide training and employment opportunities for unemployed people in cases of financial or other charitable need through help in:

 

1,    setting up their own business, or

 

2.    to existing businesses

 

The creation of training and employment opportunities by the provision of workspace, buildings, and/or land for use on favourable terms

 

Sustainable development

 

To promote sustainable development for the benefit of the community of West Ardnamurchan by:

 

1.    the preservation, conservation and the protection of the environment and the prudent use of resources

 

2.    the improvement of the conditions of life in the socially and economically disadvantaged segments of the local community

 

3.    the promotion of sustainable means of achieving economic growth and regeneration where sustainable development shall mean such development which meets the needs of the present without compromising the ability of future generations to meet their own needs.

Achievements and performance
Significant activities and achievements against objectives

 

Mr & Mrs Rowntree gave up the lease on the Glenborrodale Centre at the end of December 2023. As the property requires significant repairs to the roof and windows, for the time being The Ardnamurchan Estate will offer the Centre to organisations and groups for residential courses and pay the Charity the assessed rent until such time as the Centre can be offered for reletting. this will ensure that the Trust continues to receive a guaranteed income in support of its charitable objectives.

The Trust is currently supporting local students with bursaries and one person with a monthly contribution towards their accommodation costs in connection with an apprenticeship. During the year the Trust also made a donation of £1,000 to West Ardnamurchan Community Council towards the cost of new equipment for the Children's Play Park in Kilichoan.

 

 

 

 

 

Financial review
THE ARDNAMURCHAN TRUST
BOARD OF TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
- 3 -

Reserves policy

 

The trustees have identified the level of reserves that are required for the ongoing operation of the charity. The trustees consider that this level of reserves is fully justified given the annual expenditure that may be required to maintain the Glenborrodale Centre and the difficulties being experienced in attracting suitable groups to use the facilities.

 

The charity only has unrestricted funds which can be used at the trustees' discretion. There are no restricted funds or endowment funds.

 

At 31 January 2024 there were no funds in deficit (2023: none).

 

 

 

Principal funding sources

The principal funding sources are donations and rental income.

 

The Trust receives continuing financial support from the provision of a loan of £400,000 from D F Irwin Houston. The loan is interest free and it is hoped that the loan will be repaid from the proceeds of the sale of building plots at Ach Na Ha.

 

Investment policy

An important local business is the Ardnamurchan Distillery that commenced operations at Glenmore on Ardnamurchan in 2014. When the distillery was first established The Ardnamurchan Trust received a free allocation of 52,498 B Shares in Adelphi Distillery Limited.

.

More recently the Trust has developed, in conjunction with the Ardnamurchan Distillery, plans for an educational program to teach local young people about the whisky industry. Allied with this program is an agreement with the distillery for the Trust to purchase a freshly distilled cask at cost for each child at the local school reaching the age of ten. When the child reaches the age of 18 then the distillery will repurchase the cask at the then market value thereby providing funds to enable the Trust to support that young person through higher education or further training.

 

No new casks were purchased in 2023/24 so at 31 January 2024 the Ardnamurchan Distillery was holding 9 casks on behalf of the Trust.

 

 

THE ARDNAMURCHAN TRUST
BOARD OF TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
- 4 -
Major risks

The trustees have assessed the major risks to which the charitable company is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

 

Risks are identified, assessed and controls established throughout the year to ensure that the risks are properly managed.

 

The key controls used by the charity are as follows:

 

 

The trustees are satisfied that the major risks identified have been adequately mitigated where necessary but the board recognises that it must continually review and address these risks to enable the charity to continue in operation.

Plans for future periods

Through the provision of leases to third parties the charitable company will continue to offer the facilities at the Glenborrodale Centre to groups and organisations for education and training for the foreseeable future.

 

The Trustees are aware that their liquid resources are currently limited but assured that Arndnamurchan Estates Ltd will provide short term interest free finance pending the sale of Dale Cottage, one of the Trust properties. Mr Donald Irwin Houston continues to provide a long term interest free loan.

Structure, governance and management

The charitable company is a charitable company limited by guarantee incorporated on 14 January 2000. The company was established under a Memorandum of Association, which established the objectives and powers of the company and it is governed under its Articles of Association.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

D Irwin Houston
W Kelly
Recruitment and appointment of trustees

The company regularly reviews the composition of its board to identify any skills gaps.

 

Organisational structure

The Ardnamurchan Trust is a charity registered with the Office of the Scottish Charity Regulator.

 

The activities of the Trust are managed by a board of trustees. The trustees meet, as a minimum, on a biannual basis and, in addition, as and when required by the trustees for the furtherance of the business of the Trust. One such meeting will be the AGM of the company.

Induction and training of trustees

New trustees joining the board are given an appropriate briefing on their obligations under charity and company law as well as the contents of the Memorandum and Articles of Association. Trustees are provided with a copy of the Office of Scottish Charity Regulator's (OSCR) 'Guidance for Charity Trustees' and all have received briefing sessions relating to their duties under the Charities and Trustee Investment (Scotland) Act 2005 (as amended).

 

 

THE ARDNAMURCHAN TRUST
BOARD OF TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
- 5 -
Relationship with related parties

Details of related party transactions are given in the notes to the financial statements.

Funds held as custodian trustee

 

During the year ended 31 January 2024 the company did not hold funds as custodian for others (2023: none).

The Board of Trustees report was approved by the Board of Trustees.

D Irwin Houston
Trustee
12 October 2024
THE ARDNAMURCHAN TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE ARDNAMURCHAN TRUST
- 6 -

I report on the financial statements of the charitable company for the year ended 31 January 2024, which are set out on pages 7 to 15.

Respective responsibilities of trustees and examiner

The charitable company’s trustees, who are also the directors of The Ardnamurchan Trust for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(a)
which gives me reasonable cause to believe that in any material respect the requirements:
(i)

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

(ii)

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

have not been met or
(b)

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

P A Stallard FCA
Lentells Limited
Chartered Certified Accountants
Ash House
Cook Way
Bindon Road
Taunton
Somerset
TA2 6BJ
Dated: 14 October 2024
THE ARDNAMURCHAN TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JANUARY 2024
- 7 -
Unrestricted
Unrestricted
funds
funds
2024
2023
Notes
£
£
Income from:
Donations and legacies
3
2,809
2,328
Charitable activities
4
18,067
11,646
Total income
20,876
13,974
Expenditure on:
Charitable activities
9
15,680
9,788
Total expenditure
15,680
9,788
Net income and movement in funds
5,196
4,186
Reconciliation of funds:
Fund balances at 1 February 2023
574,754
570,568
Fund balances at 31 January 2024
579,950
574,754

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

THE ARDNAMURCHAN TRUST
BALANCE SHEET
AS AT
31 JANUARY 2024
31 January 2024
- 8 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
12
609,485
612,288
Investments
13
287,275
287,275
896,760
899,563
Current assets
Debtors
14
2,575
2,253
Cash at bank and in hand
82,214
73,658
84,789
75,911
Creditors: amounts falling due within one year
15
(401,599)
(400,720)
Net current liabilities
(316,810)
(324,809)
Total assets less current liabilities
579,950
574,754
The funds of the charitable company
Unrestricted funds
16
579,950
574,754
579,950
574,754

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 January 2024.

The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have 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 provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 12 October 2024
D Irwin Houston
Trustee
Company registration number SC202981 (Scotland)
THE ARDNAMURCHAN TRUST
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024
- 9 -
1
Accounting policies
Charity information

The Ardnamurchan Trust is a private company limited by guarantee incorporated in Scotland. The registered office is Mingary House, Kilchoan, Acharacle, Argyll, PH36 4LH.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charitable company's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charitable company is a Public Benefit Entity as defined by FRS 102.

 

The charitable company has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention with the exception of investments which are included at market value. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

 

There are no restricted funds.

1.4
Income
Income is recognised when the charitable company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charitable company has been notified of the donation, unless performance conditions require deferral of the amount.

1.5
Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation to committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and had been classified under headings that aggregate all costs related to that category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

 

Grants offered subject to conditions which have not been met at the year end are noted as a commitment but not accrued as expenditure.

 

THE ARDNAMURCHAN TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
1
Accounting policies
(Continued)
- 10 -
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold buildings
2% per annum
Property improvements
2% per annum
Fixtures and fittings
15% per annum

Freehold land is not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Fixed asset investments

Fixed at investments are held at market value

1.8
Impairment of fixed assets

At each reporting end date, the charitable company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10
Financial instruments

The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

THE ARDNAMURCHAN TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
1
Accounting policies
(Continued)
- 11 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charitable company’s contractual obligations expire or are discharged or cancelled.

1.11
Taxation

The company is exempt from corporation tax on its charitable activities.

2
Critical accounting estimates and judgements

In the application of the charitable company’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Donations and gifts
2,809
2,328
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Property
Charitable rental income
18,067
11,646
THE ARDNAMURCHAN TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
- 12 -
5
Expenditure on charitable activities
Charitable activities
Charitable activities
2024
2023
£
£
Direct costs
Depreciation and impairment
2,803
2,803
Rates
159
-
Activity expenses
588
-
3,550
2,803
Grant funding of activities (see note 9)
10,600
5,700
Share of support and governance costs (see note 6)
Support
810
565
Governance
720
720
15,680
9,788
Analysis by fund
Unrestricted funds
15,680
9,788
6
Support costs allocated to activities
2024
2023
£
£
Insurance
721
502
Bank charges
19
3
Admin expenses
35
25
Legal & professional
35
35
Governance costs
720
720
1,530
1,285
Analysed between:
Charitable activities
1,530
1,285
7
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
2,803
2,803
8
Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charitable company during the year.

THE ARDNAMURCHAN TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
- 13 -
9
Grants payable
2024
2023
£
£
Grants to institutions
1,000
2,500
Grants to individuals
9,600
3,200
10,600
5,700
-
10
Employees
Number of employees
2024
2023
Number
Number
Trustees
2
2

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charitable company during the year.

 

11
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

THE ARDNAMURCHAN TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
- 14 -
12
Tangible fixed assets
Freehold buildings
Property improvements
Fixtures and fittings
Total
£
£
£
£
Cost
At 1 February 2023
578,785
64,369
4,289
647,443
At 31 January 2024
578,785
64,369
4,289
647,443
Depreciation and impairment
At 1 February 2023
18,195
12,671
4,289
35,155
Depreciation charged in the year
1,516
1,287
-
2,803
At 31 January 2024
19,711
13,958
4,289
37,958
Carrying amount
At 31 January 2024
559,074
50,411
-
609,485
At 31 January 2023
560,590
51,698
-
612,288
13
Fixed asset investments

Unlisted shares

Whisky casks

Total
£
£
£
Cost or valuation
At 1 February 2023 & 31 January 2024
264,775
22,500
287,275
Carrying amount
At 31 January 2024
264,775
22,500
287,275
At 31 January 2023
264,775
22,500
287,275

Unlisted shares comprise a 1.7% shareholding in Adelphi Distillery Limited

14
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
-
1,657
Prepayments and accrued income
2,575
596
2,575
2,253
THE ARDNAMURCHAN TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
- 15 -
15
Creditors: amounts falling due within one year
2024
2023
£
£
Borrowings
400,000
400,000
Accruals and deferred income
1,599
720
401,599
400,720

'Borrowings' comprises a loan account owing to one of the Trustees, D F Irwin Houston. The loan is interest free and is secured by a floating charge over the assets of the charitable company up to a maximum charge of £550,000.

16
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 February 2023
Incoming resources
Resources expended
At 31 January 2024
£
£
£
£
General funds
574,754
20,876
(15,680)
579,950
Previous year:
At 1 February 2022
Incoming resources
Resources expended
At 31 January 2023
£
£
£
£
General funds
570,568
13,974
(9,788)
574,754
17
Related party transactions

D F Irwin Houston is a trustee of The Ardnamurchan Trust. D F Irwin Houston is also the ultimate controlling party of Adelphi Distillery Limited.

 

 

 

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