Oak & Bottle Ltd

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—4

Registered number: 15359794

		31 December 2024
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		842

			842
CURRENT ASSETS
Debtors	5	52,948
Cash at bank and in hand		157,110

		210,058
Creditors: Amounts Falling Due Within One Year	6	(112,434 )

NET CURRENT ASSETS (LIABILITIES)			97,624

TOTAL ASSETS LESS CURRENT LIABILITIES			98,466

NET ASSETS			98,466

CAPITAL AND RESERVES
Called up share capital	7		100
Income Statement			98,366

SHAREHOLDERS' FUNDS			98,466

For the period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement.

On behalf of the board

Mr Lawrence Williamson

Director

15/09/2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Oak & Bottle Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15359794 . The registered office is 217 Hoole Lane, Chester, CH2 3EP.

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.

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. 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:

Computer Equipment

33.33% Straight Line

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.

2.5. 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.

Current and deferred tax are recognised in profit or loss for the period, 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.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

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Oak & Bottle Ltd

Notes to the Financial Statements (continued)

For the Period 18 December 2023 to 31 December 2024

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 18 December 2023	-
Additions	1,122

As at 31 December 2024	1,122

Depreciation
As at 18 December 2023	-
Provided during the period	280

As at 31 December 2024	280

Net Book Value
As at 31 December 2024	842

As at 18 December 2023	-

5. Debtors

	31 December 2024
	£
Due within one year
Other debtors	52,948

6. Creditors: Amounts Falling Due Within One Year

	31 December 2024
	£
Trade creditors	11,997
Other creditors	47,380
Taxation and social security	53,057

	112,434

7. Share Capital

	31 December 2024
	£
Allotted, Called up and fully paid	100

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Oak & Bottle Ltd

Notes to the Financial Statements (continued)

For the Period 18 December 2023 to 31 December 2024

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 18 December 2023	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2024
	£	£	£	£	£
Mr Lawrence Williamson	-	200,582	48,738	-	151,844

The above loan is unsecured, interest free and repayable on demand.

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