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REGISTERED NUMBER: SC113483 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Islay & Jura Ferry Company Limited

Islay & Jura Ferry Company Limited (Registered number: SC113483)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Islay & Jura Ferry Company Limited

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | Mr C P Roy

| Mr D E Darroch

| SECRETARY: | Mr C P Roy

| REGISTERED OFFICE: | The Celtic House Shore Street

| Bowmore

| Isle of Islay

| Argyll

| PA43 7LB

| REGISTERED NUMBER: | SC113483 (Scotland)

| ACCOUNTANTS: | Clements

| Chartered Accountants

| 39 St Vincent Place

| Glasgow

| G1 2ER

Islay & Jura Ferry Company Limited (Registered number: SC113483)

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 3 |  | 3 |  |

CURRENT ASSETS

Cash at bank | 784 |  | 784 |  |

CREDITORS

Amounts falling due within one year | 5 | 20,770 |  | 20,544 |  |

NET CURRENT LIABILITIES | (19,986 | ) | (19,760 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (19,983 | ) | (19,757 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Share premium | 19,950 |  | 19,950 |  |

Retained earnings | (40,033 | ) | (39,807 | ) |

SHAREHOLDERS' FUNDS | (19,983 | ) | (19,757 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2025 and were signed on its behalf by:

Mr D E Darroch - Director

Islay & Jura Ferry Company Limited (Registered number: SC113483)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Islay & Jura Ferry Company Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| The Directors continue to help the company meet any obligations. On that basis the Directors believe it is appropriate for the Accounts to be prepared on the going concern basis.

| Investments in associates

| Investments in associate undertakings are recognised at cost.

| Financial instruments

| The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | FIXED ASSET INVESTMENTS

| Interest

| in

| associate

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 3 |  |

| NET BOOK VALUE

| At 31 March 2025 | 3 |  |

| At 31 March 2024 | 3 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade creditors | 18,075 |  | 17,861 |  |

| Amounts owed to participating interests | 3 |  | 3 |  |

| Other creditors | 2,692 |  | 2,680 |  |

20,770 |  | 20,544 |  |

6. | CONTINGENT LIABILITIES

| The company has a contingent liability in the amount of £10,800 plus VAT (2024 - £10,800 plus VAT) in respect of solicitors and accountancy fees which will only be payable if the company introduces a ferry service on the overland route.