EDINBURGH CASK MANAGEMENT LIMITED


Directors	Aaron Edward Gibbs
	Yin Yu Liu
	Alastair George Wyatt Valpy


Registered Address	Quay House
	Commercial Street
	Edinburgh
	EH6 6LB


Registered Number	SC820079 (Scotland)

Balance Sheet as at
31 March 2025

	Notes	2025
		£	£
Fixed assets
Tangible assets	3		19,838
			19,838
Current assets
Debtors	4	201,206
Cash at bank and on hand		253,858
		455,064
Creditors amounts falling due within one year	5	(499,301)
Net current assets (liabilities)			(44,237)
Total assets less current liabilities			(24,399)
Creditors amounts falling due after one year	6		(41)
Provisions for liabilities			(3,769)
Net assets			(28,209)
Capital and reserves
Called up share capital			10,000
Profit and loss account			(38,209)
Shareholders' funds			(28,209)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 December 2025, and are signed on its behalf by:

Aaron Edward Gibbs
Director
Registered Company No. SC820079

EDINBURGH CASK MANAGEMENT LIMITED

Notes to the Financial Statements
for the period ended 31 March 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.

	Going concern
	The financial statements have been prepared on the going concern basis. The directors find it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the directors and Holding Company who have confirmed that they will continue to support the company as required.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	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.

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.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. 

Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Office equipment is depreciated on a straight-line basis over 3 years and 5 years. Fixed assets are stated at cost, being purchase price, less accumulated depreciation.

2.	Average number of employees


		2025
	Average number of employees during the year	2

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
Additions	20,833	20,833
At 31 March 25	20,833	20,833
Depreciation and impairment
Charge for year	995	995
At 31 March 25	995	995
Net book value
At 31 March 25	19,838	19,838
At 20 August 24	-	-

4.	Debtors: amounts due within one year

		2025
		£
	Trade debtors / trade receivables	171,480
	Other debtors	29,077
	Prepayments and accrued income	649
	Total	201,206

5.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	7,266
	Taxation and social security	4,231
	Other creditors	410,896
	Accrued liabilities and deferred income	76,908
	Total	499,301


	Included with Other Creditors is an interest free loan from a shareholder of £289,976 that has no fixed repayment term.

6.	Creditors: amounts due after one year

		2025
		£
	Other creditors	41
	Total	41