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REGISTERED NUMBER: 14905558 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 31 MAY 2023 TO 31 MAY 2024

FOR

BOTTLES AND CASKS YORK HOLDING LIMITED

BOTTLES AND CASKS YORK HOLDING LIMITED (REGISTERED NUMBER: 14905558)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Period 31 May 2023 to 31 May 2024










Page

Report of the Accountants 1

Balance Sheet 2

Notes to the Financial Statements 4


BOTTLES AND CASKS YORK HOLDING LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
BOTTLES AND CASKS YORK HOLDING LIMITED


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the company from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of the company, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of the company and state those matters that we have agreed to state to the Board of Directors of the company, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that the company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of the company. You consider that the company is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of the company. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Fortus Limited
Business Advisors & Accountants
Equinox House
Clifton Park, Shipton Road
York
Yorkshire
YO30 5PA


3 February 2025

BOTTLES AND CASKS YORK HOLDING LIMITED (REGISTERED NUMBER: 14905558)

BALANCE SHEET
31 May 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 45,475
Investments 5 20
45,495

CURRENT ASSETS
Stocks 6,000
Debtors 6 28,086
Cash at bank 248,802
282,888
CREDITORS
Amounts falling due within one year 7 92,269
NET CURRENT ASSETS 190,619
TOTAL ASSETS LESS CURRENT LIABILITIES 236,114

CREDITORS
Amounts falling due after more than
one year

8

(40,621

)

PROVISIONS FOR LIABILITIES (8,640 )
NET ASSETS 186,853

CAPITAL AND RESERVES
Called up share capital 9 102
Retained earnings 186,751
SHAREHOLDERS' FUNDS 186,853

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BOTTLES AND CASKS YORK HOLDING LIMITED (REGISTERED NUMBER: 14905558)

BALANCE SHEET - continued
31 May 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 February 2025 and were signed on its behalf by:





S E J Evans - Director


BOTTLES AND CASKS YORK HOLDING LIMITED (REGISTERED NUMBER: 14905558)

NOTES TO THE FINANCIAL STATEMENTS
For The Period 31 May 2023 to 31 May 2024


1. STATUTORY INFORMATION

Bottles And Casks York Holding Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 14905558

Registered office: Equinox House
Clifton Park Avenue
York
North Yorkshire
YO30 5PA

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

These 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 £1.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


BOTTLES AND CASKS YORK HOLDING LIMITED (REGISTERED NUMBER: 14905558)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 31 May 2023 to 31 May 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash at bank and in hand
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.

Preparation of consolidated financial statements.
The financial statements contain information about Bottles and Casks York Holding Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 8 .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
Additions 3,250 - 3,250
Disposals (13,118 ) - (13,118 )
Reclassification/transfer 13,118 59,119 72,237
At 31 May 2024 3,250 59,119 62,369
DEPRECIATION
Charge for period 1,732 7,538 9,270
Eliminated on disposal (6,068 ) - (6,068 )
Reclassification/transfer 4,824 8,868 13,692
At 31 May 2024 488 16,406 16,894
NET BOOK VALUE
At 31 May 2024 2,762 42,713 45,475

BOTTLES AND CASKS YORK HOLDING LIMITED (REGISTERED NUMBER: 14905558)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 31 May 2023 to 31 May 2024


5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
Additions 20
At 31 May 2024 20
NET BOOK VALUE
At 31 May 2024 20

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Amounts owed by group undertakings 28,086

Included in other debtors is an amount £28,086 owed by Rehab Property Limited, formerly known as The Habit Café Bar Limited, which had common directors and is in liquidation.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Hire purchase contracts 4,721
Trade creditors 40,585
Amounts owed to group undertakings 5,194
Taxation and social security 30,528
Other creditors 11,241
92,269

Included in other creditors is an amount £5,194 owed to Rehab Piccadilly York Limited, a company which had common directors and is in liquidation.

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
£   
Hire purchase contracts 40,621

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
102 Ordinary 1 102

100 Ordinary shares of 1 each were allotted and fully paid for cash at par during the period.

10. RELATED PARTY DISCLOSURES

During the year, the company acquired 100% of the share capital in The Habit Café Bar York Ltd and Rehab Piccadilly York Ltd from the shareholders in exchange for consideration shares in Bottles and Casks York Holding Ltd.