Aviemore Distillers Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC822951

		30 September 2025
	Notes	£	£
CURRENT ASSETS
Debtors	4	6,528
Cash at bank and in hand		964

		7,492
Creditors: Amounts Falling Due Within One Year	5	(7,433 )

NET CURRENT ASSETS (LIABILITIES)			59

TOTAL ASSETS LESS CURRENT LIABILITIES			59

NET ASSETS			59

CAPITAL AND RESERVES
Called up share capital	6		100
Profit and Loss Account			(41 )

SHAREHOLDERS' FUNDS			59

Page 1

Page 2

Aviemore Distillers Ltd

Balance Sheet (continued)

As At 30 September 2025

For the period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 J A Smith

Director

11/06/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Aviemore Distillers Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC822951 . The registered office is Unit 4 Granish Business Park, Aviemore, Highland, PH22 1AS.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Debtors

	30 September 2025
	£
Due within one year
Trade debtors	3,597
Other debtors	2,931

	6,528

Page 3

Page 4

Aviemore Distillers Ltd

Notes to the Financial Statements (continued)

For the Period 17 September 2024 to 30 September 2025

5. Creditors: Amounts Falling Due Within One Year

	30 September 2025
	£
Trade creditors	3,597
Other creditors	3,836

	7,433

6. Share Capital

	30 September 2025
	£
Allotted, Called up and fully paid	100

Page 4