The average number of persons, including directors, employed by the company during the year was as follows:

The year ended 31 March 2025 represented a year of significant operational progress and strategic investment for Whisky Brokers Associates Limited. While the Company recorded an accounting loss for the period, this was anticipated and reflects deliberate investment into stock, investment bottles for the business, brand acquisition, market expansion and infrastructure to support long-term growth and profitability.

During the year, the Company strengthened its capital position through shareholder support and external backing, with access to further mid six-figure funding should it be required. This has provided the directors with confidence in the Company’s ability to continue as a going concern and to execute its growth strategy without liquidity pressure.

The business achieved meaningful expansion of its geographic reach, shipping to customers across Europe and Asia. The Company secured import rights for Jin Jiji Indian Gin, with additional brand partnerships in progress that are expected to deliver strong margins and enhance the exclusivity of the portfolio. The supplier base was materially expanded, enabling the Company to offer access to tens of thousands of products across spirits, wine and champagne.

The trade arm of the business also saw notable development, with successful placements into five-star hotels and other premium hospitality venues. Discussions and negotiations are underway with Premier League football clubs and other large-scale partners, which the directors believe represent substantial future revenue opportunities.

Looking ahead, the next financial year is expected to represent multiple growth vectors, including increased trade distribution, further exclusive brand imports, continued international expansion and improved operational leverage. The directors remain confident that the foundations laid during the year under review position the Company strongly for sustainable growth and improved financial performance in future periods.

Whisky Brokers Associates Limited is a private company limited by shares incorporated in England and Wales. The registered office is Chartered Accountants, 19 Highfield Road, Edgbaston, Birmingham, B15 3BH.

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true