Registration number: SC621786

Isle of Iona Gin Limited

Contents

Company Information	1
Accountants' Report	2
Profit and Loss Account	3
Balance Sheet	4
Notes to the Unaudited Financial Statements	4

Isle of Iona Gin Limited

Company Information

Directors

Mr Bryan Livingston Mr Wilfred George Gregory Mr Glen David Macdonald

Company secretary

Mr Glen David Macdonald

Registered office

Cnocoran Isle Of Iona Argyll Scotland PA76 6SP

Accountants

Jack MacDonald & Co Cuan Aille 1 Aldersyde Taynuilt Argyll PA35 1AG

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Isle of Iona Gin Limited
for the Year Ended 28 February 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Isle of Iona Gin Limited for the year ended 28 February 2026 as set out on pages 3 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Isle of Iona Gin Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Isle of Iona Gin Limited and state those matters that we have agreed to state to the Board of Directors of Isle of Iona Gin Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Isle of Iona Gin Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Isle of Iona Gin Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Isle of Iona Gin Limited. You consider that Isle of Iona Gin Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Isle of Iona Gin Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Jack MacDonald & Co
Cuan Aille
1 Aldersyde
Taynuilt
Argyll
PA35 1AG

13 July 2026

Isle of Iona Gin Limited

Profit and Loss Account for the Year Ended 28 February 2026

	2026 £	2025 £
Turnover	3,708	11,435
Cost of raw materials and consumables	(1,126)	(5,000)
Other charges	(3,712)	(5,804)
(Loss)/profit for the year	(1,130)	631

Isle of Iona Gin Limited

(Registration number: SC621786)
Balance Sheet as at 28 February 2026

	2026 £	2025 £
Current assets	22,112	16,756
Creditors: Amounts falling due within one year	(28,152)	(17,808)
Total assets less current liabilities	(6,040)	(1,052)
Creditors: Amounts falling due after more than one year	(4,380)	(8,239)
Accruals and deferred income	(801)	(800)
	(11,221)	(10,091)
Capital and reserves	(11,221)	(10,091)

1	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 2).

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and FRS 105 ‘The Financial Reporting Standard Applicable to the Micro-entities Regime.

Approved and authorised by the Board on 13 July 2026 and signed on its behalf by:
 

......................................... Mr Bryan Livingston Director