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Registered number: 14753424
Naughty Hare Distillery Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
LLM Accountancy Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 14753424
31 March 2025 31 March 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 598 486
Tangible Assets 5 5,841 3,735
6,439 4,221
CURRENT ASSETS
Stocks 6 10,500 10,700
Debtors 7 178 -
Cash at bank and in hand 258 1,654
10,936 12,354
Creditors: Amounts Falling Due Within One Year 8 (31,607 ) (24,248 )
NET CURRENT ASSETS (LIABILITIES) (20,671 ) (11,894 )
TOTAL ASSETS LESS CURRENT LIABILITIES (14,232 ) (7,673 )
NET LIABILITIES (14,232 ) (7,673 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (14,234 ) (7,675 )
SHAREHOLDERS' FUNDS (14,232) (7,673)
For the year ending 31 March 2025 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Dawn Jacques
Director
18/06/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Naughty Hare Distillery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14753424 . The registered office is Hill Farm , Willesley Wood Side , Willesley Ashby-De-La-Zouch , Leicestershire, LE65 2UP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are patents. They are amortised to profit and loss account over their estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 3% reducing balance basis
Plant & Machinery 25% reducing balance basis
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 540
Additions 170
As at 31 March 2025 710
...CONTINUED
Page 2
Page 3
Amortisation
As at 1 April 2024 54
Provided during the period 58
As at 31 March 2025 112
Net Book Value
As at 31 March 2025 598
As at 1 April 2024 486
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 April 2024 1,170 3,636 4,806
Additions - 3,725 3,725
As at 31 March 2025 1,170 7,361 8,531
Depreciation
As at 1 April 2024 293 778 1,071
Provided during the period 219 1,400 1,619
As at 31 March 2025 512 2,178 2,690
Net Book Value
As at 31 March 2025 658 5,183 5,841
As at 1 April 2024 877 2,858 3,735
6. Stocks
31 March 2025 31 March 2024
£ £
Stock 10,500 10,700
7. Debtors
31 March 2025 31 March 2024
£ £
Due within one year
Trade debtors 178 -
8. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 March 2024
£ £
Amounts owed to participating interests 7,845 -
Other creditors 23,762 24,248
31,607 24,248
Page 3
Page 4
9. Share Capital
31 March 2025 31 March 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4