Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 08762472 Mr Felix Elliott-Berry Mr Roland Elliott-Berry Mrs Clarice Jenner-Berry Mrs Stephanie Elliott-Berry Miss Cicely Elliott-Berry iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08762472 2024-01-31 08762472 2025-01-31 08762472 2024-02-01 2025-01-31 08762472 frs-core:CurrentFinancialInstruments 2025-01-31 08762472 frs-core:Non-currentFinancialInstruments 2025-01-31 08762472 frs-core:ComputerEquipment 2025-01-31 08762472 frs-core:ComputerEquipment 2024-02-01 2025-01-31 08762472 frs-core:ComputerEquipment 2024-01-31 08762472 frs-core:PlantMachinery 2025-01-31 08762472 frs-core:PlantMachinery 2024-02-01 2025-01-31 08762472 frs-core:PlantMachinery 2024-01-31 08762472 frs-core:ShareCapital 2025-01-31 08762472 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 08762472 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 08762472 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 08762472 frs-bus:SmallEntities 2024-02-01 2025-01-31 08762472 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 08762472 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 08762472 frs-bus:Director1 2024-02-01 2025-01-31 08762472 frs-bus:Director1 2024-01-31 08762472 frs-bus:Director1 2025-01-31 08762472 frs-bus:Director2 2024-02-01 2025-01-31 08762472 frs-bus:Director3 2024-02-01 2025-01-31 08762472 frs-bus:Director4 2024-02-01 2025-01-31 08762472 frs-bus:Director5 2024-02-01 2025-01-31 08762472 frs-countries:EnglandWales 2024-02-01 2025-01-31 08762472 2023-01-31 08762472 2024-01-31 08762472 2023-02-01 2024-01-31 08762472 frs-core:CurrentFinancialInstruments 2024-01-31 08762472 frs-core:Non-currentFinancialInstruments 2024-01-31 08762472 frs-core:ShareCapital 2024-01-31 08762472 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 08762472
Sibling Distillery Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08762472
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 8,528
- 8,528
CURRENT ASSETS
Stocks 5 - 42,325
Debtors 6 11,348 69,371
Cash at bank and in hand 69,434 132
80,782 111,828
Creditors: Amounts Falling Due Within One Year 7 (88,449 ) (97,960 )
NET CURRENT ASSETS (LIABILITIES) (7,667 ) 13,868
TOTAL ASSETS LESS CURRENT LIABILITIES (7,667 ) 22,396
Creditors: Amounts Falling Due After More Than One Year 8 (2,321 ) (22,321 )
NET (LIABILITIES)/ASSETS (9,988 ) 75
CAPITAL AND RESERVES
Called up share capital 9 60 60
Profit and Loss Account (10,048 ) 15
SHAREHOLDERS' FUNDS (9,988) 75
Page 1
Page 2
For the year ending 31 January 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
Mr Felix Elliott-Berry
Director
21 October 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Sibling Distillery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08762472 . The registered office is 93 London Road, Cheltenham, Gloucestershire, GL52 6HL.
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. 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 15% reducing balance
Computer Equipment 25% straight line
2.4. 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: 5 (2024: 6)
5 6
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 February 2024 23,760 767 24,527
Additions 149 267 416
Disposals (23,909 ) (1,034 ) (24,943 )
As at 31 January 2025 - - -
Depreciation
As at 1 February 2024 15,616 383 15,999
Disposals (15,616 ) (383 ) (15,999 )
As at 31 January 2025 - - -
...CONTINUED
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Net Book Value
As at 31 January 2025 - - -
As at 1 February 2024 8,144 384 8,528
5. Stocks
2025 2024
£ £
Stock - 42,325
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 11,348 19,270
Other debtors - 24,606
Directors' loan accounts - 25,495
11,348 69,371
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 38,465 37,014
Bank loans and overdrafts 10,000 34,282
Other taxes and social security 8,780 7,081
VAT 20,169 16,473
Net wages 4,332 -
Other creditors 417 285
Accruals and deferred income 2,825 2,825
Directors' loan accounts 3,461 -
88,449 97,960
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 2,321 22,321
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 60 60
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10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2024 Amounts advanced Amounts repaid Amounts written off As at 31 January 2025
£ £ £ £ £
Mr Felix Elliott-Berry 25,495 50,981 79,937 - (3,461 )
The above loan is unsecured, interest free and repayable on demand.
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