REGISTERED NUMBER: SC521987 (Scotland)

MM WHISKY LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C Kinnaird

SECRETARY:

C Kinnaird

REGISTERED OFFICE:

Unit 205 9 Baird Avenue

Hillington Park

Glasgow

G52 4FN

REGISTERED NUMBER:

SC521987 (Scotland)

ACCOUNTANTS:

Benham Conway & Co

16 Royal Crescent

Glasgow

G3 7SL

FIXED ASSETS

Investments

4

2,118,800

2,118,800

CURRENT ASSETS

Debtors

5

629,649

642,109

Cash at bank

1,138,663

132,037

1,768,312

774,146

CREDITORS

Amounts falling due within one year

6

302,372

162,421

NET CURRENT ASSETS

1,465,940

611,725

TOTAL ASSETS LESS CURRENT LIABILITIES

3,584,740

2,730,525

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

3,584,639

2,730,424

SHAREHOLDERS' FUNDS

3,584,740

2,730,525

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 director acknowledges his 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 director and authorised for issue on 18 December 2025 and were signed by:

C Kinnaird - Director

1.	STATUTORY INFORMATION

MM Whisky 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.

Preparation of consolidated financial statements

The financial statements contain information about MM Whisky Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Fixed asset investments

Fixed asset investments are stated at cost and reviewed for impairment as required.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

2,118,800

NET BOOK VALUE

At 31 March 2025

2,118,800

At 31 March 2024

2,118,800

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Tax recoverable

32,407

163,598

Other debtors

597,242

478,511

629,649

642,109

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed to group undertakings

300,896

128,650

Taxation and social security

1,476

33,416

Other creditors

-

355

302,372

162,421

7.	RELATED PARTY DISCLOSURES