Arbikie Distilling Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

Registered number: SC464028

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,994,511		3,131,287
Investments	5		445		445

			4,994,956		3,131,732
CURRENT ASSETS
Stocks	6	8,354,012		8,577,017
Debtors	7	328,210		130,408
Cash at bank and in hand		67,239		6,665

		8,749,461		8,714,090
Creditors: Amounts Falling Due Within One Year	8	(2,907,629 )		(2,606,890 )

NET CURRENT ASSETS (LIABILITIES)			5,841,832		6,107,200

TOTAL ASSETS LESS CURRENT LIABILITIES			10,836,788		9,238,932

Creditors: Amounts Falling Due After More Than One Year	9		(5,436,994 )		(9,223,871 )

NET ASSETS			5,399,794		15,061

CAPITAL AND RESERVES
Called up share capital	12		171		145
Share premium account			5,999,974		-
Profit and Loss Account			(600,351 )		14,916

SHAREHOLDERS' FUNDS			5,399,794		15,061

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Arbikie Distilling Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr John Stirling

Director

28th May 2026

The notes on pages 3 to 7 form part of these financial statements.

1. General Information

Arbikie Distilling Limited is a private company, limited by shares, incorporated in Scotland, registered number SC464028 . The registered office is Arbikie, Arbroath, Angus, DD11 4UZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	not depreciated
Plant and Casks	at varying rates on cost
Motor Vehicles	at varying rates on cost
Fixtures & Fittings	at varying rates on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Arbikie Distilling Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.7. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.9. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 31 (2024: 28)

4. Tangible Assets

	Land & Property
	Freehold	Plant and Casks	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 September 2024	1,875,732	1,420,309	14,617	16,445	3,327,103
Additions	45,730	1,818,346	20,381	5,133	1,889,590

As at 31 August 2025	1,921,462	3,238,655	34,998	21,578	5,216,693

Depreciation
As at 1 September 2024	-	178,945	12,425	4,446	195,816
Provided during the period	-	19,650	6,461	255	26,366

As at 31 August 2025	-	198,595	18,886	4,701	222,182

Net Book Value
As at 31 August 2025	1,921,462	3,040,060	16,112	16,877	4,994,511

As at 1 September 2024	1,875,732	1,241,364	2,192	11,999	3,131,287

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Arbikie Distilling Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor Vehicles	15,381	-

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 September 2024	445

As at 31 August 2025	445

Provision
As at 1 September 2024	-

As at 31 August 2025	-

Net Book Value
As at 31 August 2025	445

As at 1 September 2024	445

6. Stocks

	2025	2024
	£	£
Stock	8,354,012	8,577,017

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	179,535	72,928
Amounts owed by participating interests	148,675	28,500
Other debtors	-	28,980

	328,210	130,408

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Arbikie Distilling Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	4,076	10,415
Trade creditors	223,888	356,332
Bank loans and overdrafts	11,906	476,735
Other creditors	2,610,478	1,726,102
Taxation and social security	57,281	37,306

	2,907,629	2,606,890

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	13,248	-
Bank loans	5,423,746	9,223,871

	5,436,994	9,223,871

10. Secured Creditors

Of the creditors the following amounts are secured.

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	17,324	10,415
Bank loans and overdrafts	5,412,091	9,662,739

11. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	4,076	10,415
Later than one year and not later than five years	13,248	-

	17,324	10,415

	17,324	10,415

12. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	171	145

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Arbikie Distilling Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

13. Related Party Transactions

At the year end date, £148,675 was owed by related parties (2024 - £28,500).

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