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Company Registration No. 13186049 (England and Wales)
Bottle Chop Ltd Unaudited accounts for the year ended 28 February 2023
Bottle Chop Ltd Unaudited accounts Contents
Page
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Bottle Chop Ltd Company Information for the year ended 28 February 2023
Directors
Daniel Ellis Williams Gemma Lisa Williams
Company Number
13186049 (England and Wales)
Registered Office
14 WEETWOOD LANE LEEDS LS16 5LX ENGLAND
Accountants
Sleek Accounting Ltd 107 Kirkgate Leeds West Yorkshire LS1 6DP
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Bottle Chop Ltd Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
33,273 
49,416 
Current assets
Inventories
55,000 
35,000 
Debtors
39,529 
10,710 
Cash at bank and in hand
16,704 
19,328 
111,233 
65,038 
Creditors: amounts falling due within one year
(140,980)
(102,128)
Net current liabilities
(29,747)
(37,090)
Net assets
3,526 
12,326 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
3,326 
12,126 
Shareholders' funds
3,526 
12,326 
For the year ending 28 February 2023 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 October 2023 and were signed on its behalf by
Daniel Ellis Williams Director Company Registration No. 13186049
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Bottle Chop Ltd Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
Bottle Chop Ltd is a private company, limited by shares, registered in England and Wales, registration number 13186049. The registered office is 14 WEETWOOD LANE, LEEDS, LS16 5LX, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% Straight line
Fixtures & fittings
33% Straight line
Computer equipment
33% Straight line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Bottle Chop Ltd Notes to the Accounts for the year ended 28 February 2023
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 March 2022
17,406 
41,597 
864 
59,867 
Additions
1,798 
2,177 
786 
4,761 
At 28 February 2023
19,204 
43,774 
1,650 
64,628 
Depreciation
At 1 March 2022
5,796 
4,370 
285 
10,451 
Charge for the year
6,395 
14,250 
259 
20,904 
At 28 February 2023
12,191 
18,620 
544 
31,355 
Net book value
At 28 February 2023
7,013 
25,154 
1,106 
33,273 
At 28 February 2022
11,610 
37,227 
579 
49,416 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
10,000 
- 
Other debtors
29,529 
10,710 
39,529 
10,710 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
41,998 
5,140 
Trade creditors
22,804 
25,977 
Amounts owed to group undertakings and other participating interests
35,909 
41,909 
Taxes and social security
3,922 
2,857 
Other creditors
519 
872 
Loans from directors
35,828 
25,373 
140,980 
102,128 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
140 Ordinary A shares of £1 each
140 
140 
20 Ordinary B shares of £1 each
20 
20 
20 Ordinary C shares of £1 each
20 
20 
20 Ordinary D shares of £1 each
20 
20 
200 
200 
8
Average number of employees
During the year the average number of employees was 9 (2022: 4).
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