REGISTERED NUMBER: 10309872 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Marches Bottling And Packaging Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

R J Hancocks

D J Morris

Ms S J Vaughan

SECRETARY:

D J Morris

REGISTERED OFFICE:

1 Aston Court

Bromsgrove Technology Park

Bromsgrove

Worcestershire

B60 3AL

REGISTERED NUMBER:

10309872 (England and Wales)

ACCOUNTANTS:

Kenneth Morris Limited

1 Aston Court

Bromsgrove Technology Park

Bromsgrove

Worcestershire

B60 3AL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

632,991

719,931

632,991

719,931

CURRENT ASSETS

Stocks

27,548

30,662

Debtors

-

5,854

Cash at bank and in hand

309

307

27,857

36,823

CREDITORS

Amounts falling due within one year

413,805

354,814

NET CURRENT LIABILITIES

(385,948

)

(317,991

)

TOTAL ASSETS LESS CURRENT LIABILITIES

247,043

401,940

CREDITORS

Amounts falling due after more than one year

6

1,639,258

1,665,544

NET LIABILITIES

(1,392,215

)

(1,263,604

)

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

8

110,156

110,156

Retained earnings

(1,502,471

)

(1,373,860

)

(1,392,215

)

(1,263,604

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 January 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 31 March 2025 and were signed on its behalf by:

Ms S J Vaughan - Director

1.	STATUTORY INFORMATION

Marches Bottling And Packaging Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Going concern

The directors have pledged their continuing support to the company and loans of £1,622,000 from a related party of one of the directors have agreed not to seek repayment until the company has sufficient funds to do so without prejudicing any other creditor.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Improvements to property

-

2% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

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 year 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.

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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 February 2024

and 31 January 2025

3,900

AMORTISATION

At 1 February 2024

and 31 January 2025

3,900

NET BOOK VALUE

At 31 January 2025

-

At 31 January 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST OR VALUATION

At 1 February 2024

1,552,415

Additions

16,934

At 31 January 2025

1,569,349

DEPRECIATION

At 1 February 2024

832,484

Charge for year

103,874

At 31 January 2025

936,358

NET BOOK VALUE

At 31 January 2025

632,991

At 31 January 2024

719,931

Cost or valuation at 31 January 2025 is represented by:

Totals

£

Valuation in 2024

110,156

Depreciation adjustment on revaluation

(43,794

)

Cost

1,502,987

1,569,349

Freehold land and buildings were valued on an open market basis on 12 April 2024 by Centrick.

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

1,622,000

1,622,000

7.	SECURED DEBTS

A debenture is held between Marches Bottling and Packaging Limited and HSBC UK. This consists of a fixed and floating charge over all assets of the company.

8.

RESERVES

Revaluation

reserve

£

At 1 February 2024

and 31 January 2025

110,156

9.	CONTINGENT LIABILITIES

There were no material contingent liabilities at the period end.

10.	RELATED PARTY DISCLOSURES

The company has received an unsecured loan to the value of £1,622,000 from a party related to one of the directors. The loans carries an interest rate of 4% and is repayable at the company's option within 10 years.

11.	POST BALANCE SHEET EVENTS

There were no material post balance sheet events.

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 Abridged 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 Marches Bottling And Packaging Limited for the year ended 31 January 2025 which comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Marches Bottling And Packaging Limited, 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 Marches Bottling And Packaging Limited and state those matters that we have agreed to state to the Board of Directors of Marches Bottling And Packaging Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Marches Bottling And Packaging Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Marches Bottling And Packaging Limited 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 loss of Marches Bottling And Packaging Limited. You consider that Marches Bottling And Packaging Limited 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 Marches Bottling And Packaging Limited. 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.

Kenneth Morris Limited

1 Aston Court

Bromsgrove Technology Park

Bromsgrove

Worcestershire

B60 3AL

31 March 2025