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WHISKY BROTHER UK LTD

Registered Number
SC652506
(Scotland)

Unaudited Financial Statements for the Year ended
31 January 2025

WHISKY BROTHER UK LTD
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors

PARKER, Jeffrey Thomas Alan
PATERSON, Neil
PENDLEBURY, Marc

Registered Address

Commercial Bank Buildings
37 Market Square
Duns
TD11 3AL

Registered Number

SC652506 (Scotland)
WHISKY BROTHER UK LTD
Balance Sheet as at
31 January 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets343,75032,500
Tangible assets432,86028,776
76,61061,276
Current assets
Debtors87,15164,131
Cash at bank and on hand18,25610,105
105,40774,236
Creditors amounts falling due within one year(72,674)(69,151)
Net current assets (liabilities)32,7335,085
Total assets less current liabilities109,34366,361
Creditors amounts falling due after one year(125,787)(82,879)
Net assets(16,444)(16,518)
Capital and reserves
Profit and loss account(16,444)(16,518)
Shareholders' funds(16,444)(16,518)
The financial statements were approved and authorised for issue by the Board of Directors on 27 June 2025, and are signed on its behalf by:
PATERSON, Neil
Director
Registered Company No. SC652506
WHISKY BROTHER UK LTD
Notes to the Financial Statements
for the year ended 31 January 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery4
Fixtures and fittings4
Vehicles4
Office Equipment4
2.Average number of employees

20252024
Average number of employees during the year1511
3.Intangible assets

Total

£
Cost or valuation
At 01 February 2450,000
Additions25,000
At 31 January 2575,000
Amortisation and impairment
At 01 February 2417,500
Charge for year13,750
At 31 January 2531,250
Net book value
At 31 January 2543,750
At 31 January 2432,500
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 February 2442,723
Additions23,877
Disposals(7,400)
At 31 January 2559,201
Depreciation and impairment
At 01 February 2413,947
Charge for year13,164
On disposals(771)
At 31 January 2526,341
Net book value
At 31 January 2532,860
At 31 January 2428,776