For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Jedhart Distillery Limited is a private company limited by shares incorporated in Scotland. The registered office is Mossburn House, Camptown, Jedburgh, Roxburghshire, United Kingdom, TD8 6PJ.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The average monthly number of persons (including directors) employed by the company during the year was:

Each ordinary share carries voting rights, but no right to fixed income.

The Company has taken advantage of the exemption available in accordance with Section 33 "Related party disclosure" for FRS 102 not to disclose transactions entered into between two or members of a group that are wholly owned.

The Company's immediate parent company is Mossburn Distillers Limited, a company incorporated in Scotland which holds 100% of the issued share capital.

The ultimate parent company is Haydn Holding S.á.r.l, a company incorporated in Luxembourg. The ultimate controlling party is the Paulsen Familae Foundation, a foundation established in the law of Guernsey.

The smallest group of companies which prepares consolidated financial statements which this Company is included in is Haydn Holding AB. Consolidated financial statements can be obtained from the Company Secretary, Haydn Holding AB, C/O Thalamus AB, Box 30127, 20061 Limhamn, Sweden.

The largest group of companies which prepares consolidated financial statements which this Company is included in is Haydn Holding S.á.r.l. Consolidated financial statements can be obtained from 4, 7 Boulevard Prince Henri, L-1724 Luxembourg, Luxembourg.