Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-31falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2falsemanufacture and distribution of sports water bottles2024-03-012falsetrue 07148086 2024-03-01 2024-08-31 07148086 2023-03-01 2024-02-29 07148086 2024-08-31 07148086 2024-02-29 07148086 c:Director1 2024-03-01 2024-08-31 07148086 d:CurrentFinancialInstruments 2024-08-31 07148086 d:CurrentFinancialInstruments 2024-02-29 07148086 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 07148086 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 07148086 d:ShareCapital 2024-08-31 07148086 d:ShareCapital 2024-02-29 07148086 d:RetainedEarningsAccumulatedLosses 2024-08-31 07148086 d:RetainedEarningsAccumulatedLosses 2024-02-29 07148086 c:OrdinaryShareClass1 2024-03-01 2024-08-31 07148086 c:OrdinaryShareClass1 2024-08-31 07148086 c:OrdinaryShareClass1 2024-02-29 07148086 c:FRS102 2024-03-01 2024-08-31 07148086 c:AuditExempt-NoAccountantsReport 2024-03-01 2024-08-31 07148086 c:FullAccounts 2024-03-01 2024-08-31 07148086 c:PrivateLimitedCompanyLtd 2024-03-01 2024-08-31 07148086 e:PoundSterling 2024-03-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07148086









THE BOTTLE FACTORY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 AUGUST 2024

 
THE BOTTLE FACTORY LIMITED
REGISTERED NUMBER: 07148086

BALANCE SHEET
AS AT 31 AUGUST 2024

31 August
29 February
2024
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
27,295
5,672

Cash at bank and in hand
 5 
9,341
4,785

  
36,636
10,457

Creditors: amounts falling due within one year
 6 
(32,094)
(5,943)

Net current assets
  
 
 
4,542
 
 
4,514

Total assets less current liabilities
  
4,542
4,514

  

Net assets
  
4,542
4,514


Capital and reserves
  

Called up share capital 
 7 
2
2

Profit and loss account
  
4,540
4,512

  
4,542
4,514


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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.

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

Page 1

 
THE BOTTLE FACTORY LIMITED
REGISTERED NUMBER: 07148086
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




P Lethbridge
Director

Date: 21 November 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
THE BOTTLE FACTORY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

1.


General information

The Bottle Factory Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is Unit R1 Northfleet Industrial Estate, Lower Road, Northfleet, Gravesend, Kent, DA11 9SN. The principal activity of the company during the year has been the manufacture and distribution of sports water bottles.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
THE BOTTLE FACTORY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the period was 2 (2024 - 2).


4.


Debtors

31 August
29 February
2024
2024
£
£


Trade debtors
18,707
5,670

Other debtors
8,588
2

27,295
5,672



5.


Cash and cash equivalents

31 August
29 February
2024
2024
£
£

Cash at bank and in hand
9,341
4,785

9,341
4,785


Page 4

 
THE BOTTLE FACTORY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

6.


Creditors: Amounts falling due within one year

31 August
29 February
2024
2024
£
£

Trade creditors
30,199
3,600

Corporation tax
5
6

Other taxation and social security
-
447

Other creditors
140
140

Accruals and deferred income
1,750
1,750

32,094
5,943



7.


Share capital

31 August
29 February
2024
2024
£
£
Allotted, called up and fully paid



2 (2024 - 2) Ordinary shares of £1.00 each
2
2


 
Page 5