The Bottle Company (South) Ltd


Director	BRINE, Anna Louise


Registered Address	Unit 1, Pixash Business Centre Pixash Lane
	Keynsham
	Bristol
	BS31 1TP


Registered Number	05570060 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		18,367		18,275
			18,367		18,275
Current assets
Stocks	4	675,325		625,325
Debtors		396,989		210,803
Cash at bank and on hand		212,197		252,930
		1,284,511		1,089,058
Creditors amounts falling due within one year	5	(192,459)		(155,028)
Net current assets (liabilities)			1,092,052		934,030
Total assets less current liabilities			1,110,419		952,305
Net assets			1,110,419		952,305
Capital and reserves
Called up share capital			99		100
Profit and loss account			1,110,320		952,205
Shareholders' funds			1,110,419		952,305

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 9 September 2025, and are signed on its behalf by:

BRINE, Anna Louise
Director
Registered Company No. 05570060

The Bottle Company (South) Ltd

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	30

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2024		2023
	Average number of employees during the year	4		8

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 January 24	2,916	80,691	9,175	48,036	140,818
Additions	-	5,243	-	-	5,243
At 31 December 24	2,916	85,934	9,175	48,036	146,061
Depreciation and impairment
At 01 January 24	-	67,756	8,918	45,869	122,543
Charge for year	-	5,151	-	-	5,151
At 31 December 24	-	72,907	8,918	45,869	127,694
Net book value
At 31 December 24	2,916	13,027	257	2,167	18,367
At 31 December 23	2,916	12,935	257	2,167	18,275

4.	Stocks

	2024	2023
	£	£
Other stocks	675,325	625,325
Total	675,325	625,325

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	95,219	16,405
Taxation and social security	91,207	134,139
Other creditors	2,807	1,258
Accrued liabilities and deferred income	3,226	3,226
Total	192,459	155,028


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.