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REGISTERED NUMBER: 10806251 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

BOTTLEPROOF COCKTAILS LTD

BOTTLEPROOF COCKTAILS LTD (REGISTERED NUMBER: 10806251)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BOTTLEPROOF COCKTAILS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: C R D Anderson
M D Thompson





REGISTERED OFFICE: La Raza
4-6 Rose Crescent (Basement)
Cambridge
Cambridgeshire
CB2 3LL





REGISTERED NUMBER: 10806251 (England and Wales)





ACCOUNTANTS: Thompson Taraz Rand Ltd
Chartered Accountants
10 Jesus Lane
Cambridge
Cambridgeshire
CB5 8BA

BOTTLEPROOF COCKTAILS LTD (REGISTERED NUMBER: 10806251)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 5 34,870 3,276

CURRENT ASSETS
Stocks 24,840 28,235
Debtors 6 83,132 83,995
Cash at bank and in hand 36,265 26,938
144,237 139,168
CREDITORS
Amounts falling due within one year 7 (112,394 ) (62,962 )
NET CURRENT ASSETS 31,843 76,206
TOTAL ASSETS LESS CURRENT LIABILITIES 66,713 79,482

CREDITORS
Amounts falling due after more than one
year

8

(17,866

)

(27,190

)

PROVISIONS FOR LIABILITIES 11 (4,857 ) (622 )
NET ASSETS 43,990 51,670

CAPITAL AND RESERVES
Called up share capital 12 900 900
Retained earnings 43,090 50,770
SHAREHOLDERS' FUNDS 43,990 51,670

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

BOTTLEPROOF COCKTAILS LTD (REGISTERED NUMBER: 10806251)

BALANCE SHEET - continued
30 JUNE 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 April 2025 and were signed on its behalf by:




C R D Anderson - Director



M D Thompson - Director


BOTTLEPROOF COCKTAILS LTD (REGISTERED NUMBER: 10806251)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Bottleproof Cocktails Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

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 is recognised when invoiced in respect of the development, production and retail of bottled cocktails to the events and hospitality sector net of discounts and value added tax.

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 etc - 20% 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.

Financial instruments
Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.


BOTTLEPROOF COCKTAILS LTD (REGISTERED NUMBER: 10806251)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

3. 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 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.

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.

Grant income
Grants are recognised in the financial statements based on their nature, as either capital or revenue grants, and are accounted for as follows:

Revenue Grants
Revenue grants are grants intended to meet the costs of operating activities. Grants of as revenue nature are recognised in the profit and loss account inline with the related expense.

Capital Grants
Capital grants, which are related to the acquisition of fixed assets, are initially recognised as deferred income in the balance sheet. The grant income is subsequently recognised in the profit and loss account over the useful life of the related asset,

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 2 ) .

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 4,914
Additions 35,886
At 30 June 2024 40,800
DEPRECIATION
At 1 July 2023 1,638
Charge for year 4,292
At 30 June 2024 5,930
NET BOOK VALUE
At 30 June 2024 34,870
At 30 June 2023 3,276

BOTTLEPROOF COCKTAILS LTD (REGISTERED NUMBER: 10806251)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 76,332 69,695
Other debtors 6,800 14,300
83,132 83,995

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 9) 10,000 10,000
Trade creditors 32,146 36,230
Amounts owed to participating interests 29,250 -
Taxation and social security 19,325 13,867
Other creditors 21,673 2,865
112,394 62,962

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans (see note 9) 17,866 27,190

9. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,000 10,000

Amounts falling due between one and two years:
Bank loans - 1-2 years 17,866 17,190

Amounts falling due between two and five years:
Bank loans - 2-5 years - 10,000

10. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Between one and five years - 45,696

BOTTLEPROOF COCKTAILS LTD (REGISTERED NUMBER: 10806251)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

11. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 4,857 622

Deferred
tax
£   
Balance at 1 July 2023 622
Provided during year 4,235
Balance at 30 June 2024 4,857

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
200 Ordinary B £1 200 200

Allotted and issued:
Number: Class: Nominal 2024 2023
value: £    £   
700 Ordinary A £1 700 700

13. RELATED PARTY DISCLOSURES

During the year under review the company purchased materials from a company that holds an interest in the share capital of the company amounting to £22,466 (2023:£146,027). The amounting outstanding at the balance sheet date is £248 (2023: nil) an included within trade creditors.

This company also advanced a loan of £72,000 (2023: nil). The amount outstanding at the balance sheet date is £29,250 (2023: nil) and is disclosed within amounts owed to participating interests within creditors.