For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The members have 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

William Foulds & Co. Limited is a private company limited by shares incorporated in Scotland. The registered office is Loch Fyne Whiskies, Main Street West, Inveraray, Argyll, United Kingdom, PA32 8UD.

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 disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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.

On 1 February 2024, Glenkeir Whiskies Limited acquired 100% of the share capital of William Foulds & Company Limited's parent company Loch Fyne Whiskies Limited on a share for share basis. Following this acquisition, the trade and assets of William Foulds & Company Limited were hived up into Glenkeir Whiskies Limited and William Foulds & Co Limited is no longer trading.true

As such, the financial statements have been prepared on a basis other than going concern.

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

The ultimate parent company is GlenKeir Whiskies Limited, a company registered in Scotland.

No individual has a controlling interest and the company is under the control of the directors.