Company Accounts and Tax Online SC390206 Board of Directors 1.1.25 31.12.25 31.12.25 false iso4217:GBP xbrli:pure SC390206 2024-01-01 2024-12-31 SC390206 2025-12-31 SC390206 2025-01-01 2025-12-31 SC390206 2024-12-31 SC390206 countries:Scotland 2025-01-01 2025-12-31 SC390206 curr:PoundSterling 2025-01-01 2025-12-31 SC390206 uk-bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 SC390206 uk-bus:FRS102 2025-01-01 2025-12-31 SC390206 uk-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC390206 uk-bus:FullAccounts 2025-01-01 2025-12-31 SC390206 uk-bus:RegisteredOffice 2025-01-01 2025-12-31 SC390206 uk-bus:Director1 2025-01-01 2025-12-31 SC390206 uk-bus:Director1 2025-01-01 SC390206 uk-bus:Director1 2025-12-31 SC390206 uk-bus:Director2 2025-01-01 2025-12-31 SC390206 uk-bus:Director2 2025-01-01 SC390206 uk-bus:Director2 2025-12-31 SC390206 core:AfterOneYear 2025-12-31 SC390206 core:AfterOneYear 2024-12-31 SC390206 core:WithinOneYear 2025-12-31 SC390206 core:WithinOneYear 2024-12-31 SC390206 core:WithinOneYear 2025-01-01 2025-12-31 SC390206 core:AfterOneYear 2025-12-31 SC390206 core:AfterOneYear 2024-12-31 SC390206 core:AfterOneYear 2025-01-01 2025-12-31 SC390206 core:ShareCapital 2025-12-31 SC390206 core:ShareCapital 2024-12-31 SC390206 core:RevaluationReserve 2025-12-31 SC390206 core:RevaluationReserve 2024-12-31 SC390206 core:RetainedEarningsAccumulatedLosses 2025-12-31 SC390206 core:RetainedEarningsAccumulatedLosses 2024-12-31 SC390206 core:Associate1 2025-01-01 2025-12-31 SC390206 core:Associate1 2024-12-31 SC390206 core:Associate1 2025-12-31 SC390206 core:Associate1 2025-01-01 2025-12-31 SC390206 1 2025-01-01 2025-12-31 SC390206 core:LandBuildings 2025-01-01 2025-12-31 SC390206 core:LandBuildings 2025-12-31 SC390206 core:LandBuildings 2024-01-01 2024-12-31 SC390206 core:LandBuildings 2024-12-31 SC390206 core:PlantMachinery 2025-01-01 2025-12-31 SC390206 core:PlantMachinery 2025-12-31 SC390206 core:PlantMachinery 2024-01-01 2024-12-31 SC390206 core:PlantMachinery 2024-12-31 SC390206 core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 SC390206 core:FurnitureFittingsToolsEquipment 2025-12-31 SC390206 core:FurnitureFittingsToolsEquipment 2024-01-01 2024-12-31 SC390206 core:FurnitureFittingsToolsEquipment 2024-12-31 SC390206 core:OfficeEquipment 2025-01-01 2025-12-31 SC390206 core:OfficeEquipment 2025-12-31 SC390206 core:OfficeEquipment 2024-01-01 2024-12-31 SC390206 core:OfficeEquipment 2024-12-31 SC390206 core:Vehicles 2025-01-01 2025-12-31 SC390206 core:Vehicles 2025-12-31 SC390206 core:Vehicles 2024-01-01 2024-12-31 SC390206 core:Vehicles 2024-12-31 SC390206 core:NetGoodwill 2025-01-01 2025-12-31 SC390206 core:NetGoodwill 2025-12-31 SC390206 core:NetGoodwill 2024-01-01 2024-12-31 SC390206 core:NetGoodwill 2024-12-31 SC390206 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 SC390206 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 SC390206 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 SC390206 core:IntangibleAssetsOtherThanGoodwill 2024-12-31

# ALCOHOL IP LTD

## Company limited by guarantee

## Company Registration Number:
SC390206 (Scotland)

## Unaudited statutory accounts for the year ended 31 December 2025

## Period of accounts

## Start date: 01 January 2025

## End date: 31 December 2025

# ALCOHOL IP LTD

## Company limited by guarantee

## Contents of the Financial Statements

for the Period Ended 31 December 2025

Company Information - 3 |
Report of the Directors - 4 |
Income and Expenditure Account - 5 |
Balance sheet - 6 |
Additional notes - 8 |
Balance sheet notes - 11 |

# ALCOHOL IP LTD

## Company limited by guarantee

## Company Information

for the Period Ended 31 December 2025

Director: |  | Douglas Meikle
|  | Elizabeth Harper
Registered office: |  | Quartermile Two 2 Lister Square Edinburgh EH3 9GL
Company Registration Number: |  | SC390206 (Scotland)

# ALCOHOL IP LTD

## Company limited by guarantee

## Directors' Report Period Ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Principal Activities

To facilitate the funding of projects and work streams as agreed under the Scottish Alcohol Industry Partnership (formerly known as the Scottish Government Alcohol Industry Partnership) which came into being on 12 January 2016.

Directors

The directors shown below have held office during the whole of the period from 01 January 2025 to 31 December 2025
Douglas Meikle

The director(s) shown below were appointed to the company during the period
Elizabeth Harper
31 March 2025

This report was approved by the board of directors on 19 March 2026
And Signed On Behalf Of The Board By:

Name: Douglas Meikle
Status: Director

# ALCOHOL IP LTD

## Company limited by guarantee

## Income and Expenditure Account

for the Period Ended 31 December 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Turnover |  | 91,000 | 91,000
Gross surplus or (deficit) |  | 91,000 | 91,000
Administrative Expenses |  | ( 105,332 ) | ( 91,160 )
Operating surplus or (deficit) |  | ( 14,332 ) | ( 160 )
Interest Receivable and Similar Income |  | 1 | -
Surplus or (deficit) before tax |  | ( 14,331 ) | ( 160 )
Tax on surplus |  | - | 30
Surplus or (deficit) for the period |  | ( 14,331 ) | ( 130 )

The notes form part of these financial statements

# ALCOHOL IP LTD

## Company limited by guarantee

## Balance sheet

As at 31 December 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets
Total fixed assets: |  | - | -
Current assets
Debtors: | 4 | 500 | 30
Cash at bank and in hand: |  | 24,490 | 38,654
Total current assets: |  | 24,990 | 38,684
Creditors: amounts falling due within one year: | 5 | ( 1,425 ) | ( 788 )
Net current assets (liabilities): |  | 23,565 | 37,896
Total assets less current liabilities: |  | 23,565 | 37,896
Total net assets (liabilities): |  | 23,565 | 37,896

The notes form part of these financial statements

# ALCOHOL IP LTD

## Company limited by guarantee

## Balance sheet continued

As at 31 December 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Reserves
Income and expenditure account |  | 23,565 | 37,896
Members funds |  | 23,565 | 37,896

For the year ending 31 December 2025 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 19 March 2026
And Signed On Behalf Of The Board By:

Name: Douglas Meikle
Status: Director

The notes form part of these financial statements

# ALCOHOL IP LTD

## Company limited by guarantee

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Contributions to costs
  Contributions to costs are charged to participating organisations and are calculated to cover estimated expenditure for the period.

  Other accounting policies

  Accounting Convention The financial statements are prepared on the historical cost basis.

# ALCOHOL IP LTD

## Company limited by guarantee

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 0 | 0

  No remuneration was paid to any director during the period. The Company had no other employees.

# ALCOHOL IP LTD

## Company limited by guarantee

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 3. Off balance sheet disclosure

  No

# ALCOHOL IP LTD

## Company limited by guarantee

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 4. Debtors

| 2025 £ | 2024 £
--- | --- | ---
Other debtors | 500 | 30
Total | 500 | 30

# ALCOHOL IP LTD

## Company limited by guarantee

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 5.Creditors: amounts falling due within one year note

| 2025 £ | 2024 £
--- | --- | ---
Trade creditors | 1,425 | 788
Total | 1,425 | 788

# ALCOHOL IP LTD

## Company limited by guarantee

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 6.1.Related party disclosures

Name of related party: | The Scotch Whisky Association
Description of relationship:
Two employees of the Scotch Whisky Association were the directors of Alcohol IP Ltd during the year and the Scotch Whisky Association is therefore a related party under the terms of the standard.
Description of the transaction:
During the year invoices totalling £5,000 (2024: £5,000) were issued to the Scotch Whisky Association by the Company. The Scotch Whisky Association paid invoices on behalf of the Company totalling £1,390.45 (2024: £4,321.38).
Balance at 01 January 2025 | 188
Balance at 31 December 2025 | 255