The Deputy Director of Industry of the Scotch Whisky Association and the Chief Executive of the Wine and Spirits Trade Association were the directors of the Spirits Energy Efficiency Company during the year and were therefore related parties under the terms of the standard.  In addition, the Company contracted out its administrative functions to the Scotch Whisky Association and the Wine and Spirits Trade Association. During the year the Scotch Whisky Association charged the Company £31,500 (2024: £32,500) for administration and personnel services and paid invoices on behalf of the Company amounting to £16,269 (2024: £16,886). The balance outstanding at the year-end was £169 (2024: £272).  Similarly, the Wine and Spirits Association charged the Company £2,500 (2024: £2,500) for personnel services. The balance outstanding at the end of the year was £nil (2024: £nil). No further invoices were paid on behalf of the Company.