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Registered number: 13157662
Riverbank Distillery and Bottling Solutions Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Bee Motion Accounting Limited
136 Hall Street
Stockport
Greater Manchester
SK1 4HE
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—8
Page 1
Company Information
Directors Miss Abby Matthews
Mr Kyle Divilly
Company Number 13157662
Registered Office 33 Vernon Road
Bredbury
Stockport
SK6 2NU
Accountants Bee Motion Accounting Limited
136 Hall Street
Stockport
Greater Manchester
SK1 4HE
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Accountant's Report
Accountants' report to the directors of Riverbank Distillery and Bottling Solutions Ltd
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 March 2025.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Stefan Alexander Barrett
24/07/2025
Bee Motion Accounting Limited
136 Hall Street
Stockport
Greater Manchester
SK1 4HE
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Balance Sheet
Registered number: 13157662
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,025 4,600
Tangible Assets 5 37,095 59,083
41,120 63,683
CURRENT ASSETS
Stocks 6 54,949 54,685
Debtors 7 30,885 23,850
Cash at bank and in hand 1,757 1,391
87,591 79,926
Creditors: Amounts Falling Due Within One Year 8 (26,345 ) (19,352 )
NET CURRENT ASSETS (LIABILITIES) 61,246 60,574
TOTAL ASSETS LESS CURRENT LIABILITIES 102,366 124,257
Creditors: Amounts Falling Due After More Than One Year 9 (272,047 ) (184,039 )
NET LIABILITIES (169,681 ) (59,782 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (169,781 ) (59,882 )
SHAREHOLDERS' FUNDS (169,681) (59,782)
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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
Miss Abby Matthews
Director
Mr Kyle Divilly
Director
24/07/2025
The notes on pages 5 to 8 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Riverbank Distillery and Bottling Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13157662 . The registered office is 33 Vernon Road, Bredbury, Stockport, SK6 2NU.
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. Going Concern Disclosure
The company has considerable financial resources together with contracts with a number of clients. The directors believe that the company is well placed to manage its business risks successfully.
After making enquiries, the directors have reasonable expectations that the company has adequate resources to continue in operational existence for a period of at least twelve months and for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
2.5. 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:
Plant & Machinery 25% Straight Line
Motor Vehicles 20% Reducing Balance
Computer Equipment 25% Straight Line
2.6. 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.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 5,750
As at 31 March 2025 5,750
Amortisation
As at 1 April 2024 1,150
Provided during the period 575
As at 31 March 2025 1,725
Net Book Value
As at 31 March 2025 4,025
As at 1 April 2024 4,600
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5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 65,987 41,500 5,025 112,512
Additions 1,049 - - 1,049
As at 31 March 2025 67,036 41,500 5,025 113,561
Depreciation
As at 1 April 2024 34,446 16,268 2,715 53,429
Provided during the period 16,733 5,046 1,258 23,037
As at 31 March 2025 51,179 21,314 3,973 76,466
Net Book Value
As at 31 March 2025 15,857 20,186 1,052 37,095
As at 1 April 2024 31,541 25,232 2,310 59,083
6. Stocks
2025 2024
£ £
Stock 54,949 54,685
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 27,470 23,696
Other debtors 3,415 154
30,885 23,850
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 10,733 4,322
Net wages 658 1,017
Accruals and deferred income 2,917 2,865
Directors' loan accounts 12,037 11,148
26,345 19,352
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Amounts owed to group undertakings 272,047 184,039
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10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Related Party Transactions
The Company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
12. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Divilly Holdings Limited . Divilly Holdings Limited was incorporated in England & Wales.

Divilly Holdings Limited (14359830) - 136 Hall Street, Stockport, Greater Manchester, SK1 4HE .
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