WITCHBURN DISTILLERY LTD

Company Registration Number:
SC750603 (Scotland)

Unaudited abridged accounts for the year ended 30 November 2025

Period of accounts

Start date: 01 December 2024

End date: 30 November 2025

WITCHBURN DISTILLERY LTD

Contents of the Financial Statements

for the Period Ended 30 November 2025

Balance sheet
Notes

WITCHBURN DISTILLERY LTD

Balance sheet

As at 30 November 2025


Notes
2025
2024


£
£
Called up share capital not paid: 200 200
Fixed assets
Tangible assets:   8,057,960 1,705,886
Total fixed assets: 8,057,960 1,705,886
Current assets
Stocks: 0 0
Debtors: 3 5,400 5,640
Cash at bank and in hand: 1,553 278
Total current assets: 6,953 5,918
Creditors: amounts falling due within one year: 4 (8,064,913) 0
Net current assets (liabilities): (8,057,960) 5,918
Total assets less current liabilities: 200 1,712,004
Creditors: amounts falling due after more than one year: 5 0 (1,711,804)
Total net assets (liabilities): 200 200
Capital and reserves
Called up share capital: 200 200
Shareholders funds: 200 200

The notes form part of these financial statements

WITCHBURN DISTILLERY LTD

Balance sheet statements

For the year ending 30 November 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 31 August 2026
and signed on behalf of the board by:

Name: Adam Andrzej Hochul
Status: Director

The notes form part of these financial statements

WITCHBURN DISTILLERY LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

WITCHBURN DISTILLERY LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

2. Employees

2025 2024
Average number of employees during the period 0 0

WITCHBURN DISTILLERY LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

3. Debtors

2025 2024
££
Debtors due after more than one year: 5,400 5,640

WITCHBURN DISTILLERY LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

4. Creditors: amounts falling due within one year note

Trade Creditors - 2025 - £172,625. 2024 - £0 Loans - 2025 - £7,892,288. 2024 - £0 Total - 2025 - £8,064,913. 2024 - £0

WITCHBURN DISTILLERY LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

5. Creditors: amounts falling due after more than one year note

Loans - 2025 - £0. 2024 - £1,711,804 Total - 2025 - £0. 2024 - £1,711,804

WITCHBURN DISTILLERY LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

6. Financial commitments

At the balance sheet date, the company had total future minimum lease payments under non cancellable operating leases expiring as follows Not later than 1 year - 2025 - £75,676. 2024 - £75,676 Later than 1 yr and not later than 5 yrs - 2025 - £302,704. 2024 - £302,704 Later than 5 yrs - 2025 - £302,704. 2024 - £378,380 Total - 2025 - £681,084. 2024 - £756,760 This commitment relates to land and buildings. The lease expires in 2122, with a ten yearly upward only rent review based on open market value. The company has the option terminate the lease on the 10th anniversary of the lease commencing.

WITCHBURN DISTILLERY LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

7. Related party transactions

Name of the related party: Brave New Spirits Ltd
Relationship:
Connected company
Description of the Transaction: At the year end there was an amount due included in creditors, repayable on demand, and due to Brave New Spirits Ltd. Brave New Spirits is a connected company, where Adam Andrzej Hochul is involved.
£
Balance at 01 December 2024 1,711,804
Balance at 30 November 2025 7,742,288