Grape & Grain (Edinburgh) Limited

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Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

Report to the director on the preparation of the unaudited statutory accounts of Grape & Grain (Edinburgh) Limited for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Grape & Grain (Edinburgh) Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Grape & Grain (Edinburgh) 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 accounts of Grape & Grain (Edinburgh) Limited and state those matters that we have agreed to state to the director of Grape & Grain (Edinburgh) Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Grape & Grain (Edinburgh) Limited and its director as a body for our work or for this report.

It is your duty to ensure that Grape & Grain (Edinburgh) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Grape & Grain (Edinburgh) Limited . You consider that Grape & Grain (Edinburgh) 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 accounts of Grape & Grain (Edinburgh) 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 financial statements.

11 September 2025

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Grape & Grain (Edinburgh) Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: SC579396

		31 March 2025		31 March 2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	1		1

		1		1
Creditors: Amounts Falling Due Within One Year	5	(4,432 )		(3,636 )

NET CURRENT ASSETS (LIABILITIES)			(4,431 )		(3,635 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(4,431 )		(3,635 )

NET LIABILITIES			(4,431 )		(3,635 )

CAPITAL AND RESERVES
Called up share capital			1		1
Profit and Loss Account			(4,432 )		(3,636 )

SHAREHOLDERS' FUNDS			(4,431)		(3,635)

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms J Forbes

Director

11 September 2025

The notes on pages 3 to 4 form part of these financial statements.

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Grape & Grain (Edinburgh) Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Grape & Grain (Edinburgh) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC579396 . The registered office is Brodies House, 31/33 Union Grove, Aberdeen, AB10 6SD.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis which assumes the company will continue trading for a period of no less than 12 months from the date of this report.

The director acknowledes the negative balance sheet position and has given assurance that they will continue to support the company in order for it to meet it's obligations as they fall due by making funds available via associated companies under their control and not calling on the resulting loans for repayment until the company is in such a position to be able to make repayments.

2.3. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Debtors

	31 March 2025	31 March 2024
	£	£
Due within one year
Other debtors	1	1

5. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 March 2024
	£	£
Amounts owed to participating interests	4,000	3,204
Other creditors	432	432

	4,432	3,636

6. Related Party Transactions

Little Chelsea Holdings (Aberdeen) Ltd is a company under common control of the director.

During the period Little Chelsea Holdings (Aberdeen) Ltd paid expenses on behalf of the company totalling £796 (2024: £466).

At the year end the company was due a balance in respect of these transactions to Little Chelsea Holdings (Aberdeen) Ltd of £4,000 (2024: £3,204).

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Grape & Grain (Edinburgh) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Ultimate Controlling Party

The company's ultimate controlling party is Ms J Forbes.

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