ACCOUNTS - Final Accounts preparation

Registered number: SC783003

FALKLAND RARE MALT LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FALKLAND RARE MALT LIMITED

COMPANY INFORMATION

Directors	Mr K T Rennie
	Ms E C Rennie


Company secretary	Mr K T Rennie


Registered number	SC783003


Registered office	Old Town House
	High Street
	Falkland
	Cupar
	Fife
	KY15 7BU


Accountants	EQ Accountants Limited
	Chartered Accountants
	Pentland House
	Saltire Centre
	Glenrothes
	Fife
	KY6 2AH

FALKLAND RARE MALT LIMITED

REGISTERED NUMBER: SC783003

STATEMENT OF FINANCIAL POSITION

AS AT 30 SEPTEMBER 2025

		2025		2024
		£		£


Current assets
Debtors: amounts falling due within one year	3	100		100
		100		100
Total assets less current liabilities			100		100

Net assets			100		100

Capital and reserves
Called up share capital	4	100	100
		100	100

For the year ended 30 September 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Mr K T Rennie

Director

Date: 4 June 2026

The notes on page 2 form part of these financial statements.

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FALKLAND RARE MALT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1.	General information

The company is a private company, limited by shares, incorporated in Scotland with registration number SC783003. The registered office is Old Town House, High Street, Falkland, Cupar, Fife, KY15 7BU.
The company did not trade during the year.
The financial statements are presented in Sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all years unless otherwise stated.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	100	100
	100	100

4.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1.00 each	100	100

5.	Controlling party

The controlling party is Rennie Group Limited, a company incorporated in Scotland; Registered number SC348062. The registered office is The Old Town House, High Street, Falkland, Scotland, KY15 7BU.

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