0 false false false false false false false false false false true false false false false false false No description of principal activity 2024-08-14 Sage Accounts Production Advanced 2025 - FRS102_2025 xbrli:pure xbrli:shares iso4217:GBP SC819467 2024-08-14 2025-08-31 SC819467 2025-08-31 SC819467 2024-08-13 SC819467 bus:Director1 2024-08-14 2025-08-31 SC819467 core:WithinOneYear 2025-08-31 SC819467 core:ShareCapital 2025-08-31 SC819467 core:RetainedEarningsAccumulatedLosses 2025-08-31 SC819467 bus:SmallEntities 2024-08-14 2025-08-31 SC819467 bus:AuditExemptWithAccountantsReport 2024-08-14 2025-08-31 SC819467 bus:SmallCompaniesRegimeForAccounts 2024-08-14 2025-08-31 SC819467 bus:PrivateLimitedCompanyLtd 2024-08-14 2025-08-31 SC819467 bus:AbridgedAccounts 2024-08-14 2025-08-31 SC819467 bus:Director1 1 2024-08-14 2025-08-31 SC819467 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-08-14 2025-08-31
COMPANY REGISTRATION NUMBER: SC819467

Whiskyz Limited

Filleted Unaudited Abridged Financial Statements

For the period ended

31 August 2025

Whiskyz Limited

Abridged Financial Statements

Period from 14 August 2024 to 31 August 2025

Contents | Page

Abridged statement of financial position | 1

Notes to the abridged financial statements | 3

Whiskyz Limited

Abridged Statement of Financial Position

31 August 2025

| 31 Aug 25
Note | £ | £

Current assets

Stocks | 113,163 |
Cash at bank and in hand | 700 |
| --------- |
| 113,863 |

Creditors: amounts falling due within one year | 124,765 |
| --------- |
Net current liabilities |  | 10,902
|  | --------
Total assets less current liabilities |  | ( 10,902)
|  | --------
Net liabilities |  | ( 10,902)
|  | --------

Capital and reserves

Called up share capital |  | 100
Profit and loss account |  | ( 11,002)
|  | --------
Shareholder deficit |  | ( 10,902)
|  | --------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.
For the period ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its abridged financial statements for the period in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the period ending 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Whiskyz Limited

Abridged Statement of Financial Position (continued)

31 August 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 14 May 2026 , and are signed on behalf of the board by:

Mr A J Roseweir |
Director |

Company registration number: SC819467

Whiskyz Limited

Notes to the Abridged Financial Statements

Period from 14 August 2024 to 31 August 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is The Mechanics Workshop, New Lanark, Lanark, ML11 9DB, Scotland.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The accounts have been prepared on the going concern basis reflecting the continuing support of the director, who intend to ensure there are sufficient funds to meet the company's working capital requirement for the foreseeable future.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Employees
The average number of persons employed by the company during the period, including the director, amounted to Nil.
5. Director's advances, credits and guarantees
The director's loan account was not in debit at any time during the period.
6. Related party transactions
During the year, the director introduced stock to the value of £114,427. This was credited to his directors loan account and the outstanding balance is shown in other creditors in the balance sheet. Also, the company trades from premises owned by the director for which no rent has been charged in the period.