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WHISKY AND FRIENDS LTD

Registered Number
SC634886
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2025

WHISKY AND FRIENDS LTD
Company Information
for the year from 1 January 2025 to 31 December 2025

Director | Benjamin K Smith

Registered Address | The Workshop Rosemill
| Bridgefoot
| Dundee
| DD3 0PW

Registered Number | SC634886 (Scotland)

WHISKY AND FRIENDS LTD
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 232 |  |  |  | 295
|  |  |  | 232 |  |  |  | 295
Current assets |  |  |  |  |  |  |  |
Stocks |  | 60,205 |  |  |  | 65,599 |  |
Debtors | 4 | 271 |  |  |  | 306 |  |
Cash at bank and on hand |  | 811 |  |  |  | 1,436 |  |
|  | 61,287 |  |  |  | 67,341 |  |
Creditors amounts falling due within one year | 5 | (83,309) |  |  |  | (80,291) |  |
Net current assets (liabilities) |  |  |  | (22,022) |  |  |  | (12,950)
Total assets less current liabilities |  |  |  | (21,790) |  |  |  | (12,655)
Provisions for liabilities |  |  |  | (44) |  |  |  | (56)
Net assets |  |  |  | (21,834) |  |  |  | (12,711)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | (21,835) |  |  |  | (12,712)
Shareholders' funds |  |  |  | (21,834) |  |  |  | (12,711)

- 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 Director acknowledges 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 Director on 28 April 2026, and are signed on its behalf by:
Benjamin K Smith Director Registered Company No. SC634886

WHISKY AND FRIENDS LTD
Notes to the Financial Statements
for the year ended 31 December 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Going concern
--- | ---
| These financial statements have been prepared on a going concern basis despite the net liability balance sheet. The director has guaranteed his continued support and has confirmed he will not withdraw his loan account to the detriment of any other creditor.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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 that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference. 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Office Equipment | 5

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 7,025 |  | 7,025
| At 31 December 25 | 7,025 |  | 7,025
| Depreciation and impairment
| At 01 January 25 | 6,730 |  | 6,730
| Charge for year | 63 |  | 63
| At 31 December 25 | 6,793 |  | 6,793
| Net book value
| At 31 December 25 | 232 |  | 232
| At 31 December 24 | 295 |  | 295

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 106 |  | 141
| Prepayments and accrued income | 165 |  | 165
| Total | 271 |  | 306

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 81,934 |  | 78,916
| Accrued liabilities and deferred income | 1,375 |  | 1,375
| Total | 83,309 |  | 80,291