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# NAXOS BEVERAGES LTD

## Company Registration Number:
15121130 (England and Wales)

## Unaudited statutory accounts for the year ended 30 September 2025

## Period of accounts

## Start date: 01 October 2024

## End date: 30 September 2025

# NAXOS BEVERAGES LTD

## Contents of the Financial Statements

for the Period Ended 30 September 2025

Company Information - 3 |
Report of the Directors - 4 |
Profit and Loss Account - 5 |
Balance sheet - 6 |
Additional notes - 8 |
Balance sheet notes - 11 |

# NAXOS BEVERAGES LTD

## Company Information

for the Period Ended 30 September 2025

Director: |  | Danny Tomlinson
|  | Samuel James Greene
Registered office: |  | 42 Bettescombe Road Gillingham England ME8 9AY
Company Registration Number: |  | 15121130 (England and Wales)

# NAXOS BEVERAGES LTD

## Directors' Report Period Ended 30 September 2025

The directors present their report with the financial statements of the company for the period ended 30 September 2025

Principal Activities

Retail (market) and online sales of alcoholic pre-mixed cocktails.

Directors

The directors shown below have held office during the whole of the period from 01 October 2024 to 30 September 2025
Danny Tomlinson

The director(s) shown below resigned during the period
Samuel James Greene
14 May 2025

This report was approved by the board of directors on 4 November 2025
And Signed On Behalf Of The Board By:

Name: Danny Tomlinson
Status: Director

# NAXOS BEVERAGES LTD

## Profit and Loss Account

for the Period Ended 30 September 2025

| Notes | 2025 £ | 13 months to 30 Sep 2024 £
--- | --- | --- | ---
Turnover |  | 568 | 1,047
Cost of sales |  | ( 248 ) | ( 1,366 )
Gross Profit or (Loss) |  | 320 | ( 319 )
Income from coronavirus (COVID-19) business support grants |  | 0 | 0
Distribution Costs |  | ( 0 ) | ( 93 )
Administrative Expenses |  | ( 515 ) | ( 830 )
Other operating income |  | 0 | 0
Operating Profit or (Loss) |  | ( 195 ) | ( 1,242 )
Interest Receivable and Similar Income |  | 0 | 0
Interest Payable and Similar Charges |  | ( 0 ) | ( 0 )
Profit or (Loss) Before Tax |  | ( 195 ) | ( 1,242 )
Tax on Profit |  | ( 0 ) | ( 0 )
Profit or (Loss) for Period |  | ( 195 ) | ( 1,242 )

The notes form part of these financial statements

# NAXOS BEVERAGES LTD

## Balance sheet

As at 30 September 2025

| Notes | 2025 £ | 13 months to 30 Sep 2024 £
--- | --- | --- | ---
Fixed assets
Intangible assets: | 4 | 137 | 137
Tangible assets: | 5 | 227 | 227
Total fixed assets: |  | 364 | 364
Current assets
Stocks: |  | 338 | 515
Debtors: | 6 | 0 | 0
Cash at bank and in hand: |  | 0 | 19
Total current assets: |  | 338 | 534
Prepayments and accrued income: |  | 0 | 0
Creditors: amounts falling due within one year: | 7 | ( 0 ) | ( 2,040 )
Net current assets (liabilities): |  | 338 | ( 1,506 )
Total assets less current liabilities: |  | 702 | ( 1,142 )
Creditors: amounts falling due after more than one year: | 8 | ( 2,040 ) | ( 0 )
Provision for liabilities: |  | ( 0 ) | ( 0 )
Accruals and deferred income: |  | ( 0 ) | ( 0 )
Total net assets (liabilities): |  | ( 1,338 ) | ( 1,142 )

The notes form part of these financial statements

# NAXOS BEVERAGES LTD

## Balance sheet continued

As at 30 September 2025

| Notes | 2025 £ | 13 months to 30 Sep 2024 £
--- | --- | --- | ---
Capital and reserves
Called up share capital: |  | 100 | 100
Revaluation reserve: | 9 | 0 | 0
Profit and loss account: |  | ( 1,438 ) | ( 1,242 )
Shareholders funds: |  | ( 1,338 ) | ( 1,142 )

For the year ending 30 September 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 4 November 2025
And Signed On Behalf Of The Board By:

Name: Danny Tomlinson
Status: Director

The notes form part of these financial statements

# NAXOS BEVERAGES LTD

## Notes to the Financial Statements

for the Period Ended 30 September 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  The turnover represents amounts receivable for goods and services net of VAT or trade discounts.

# NAXOS BEVERAGES LTD

## Notes to the Financial Statements

for the Period Ended 30 September 2025

- ## 2. Employees

  | 2025 | 13 months to 30 Sep 2024
  --- | --- | ---
  Average number of employees during the period | 2 | 3

  These employees were the directors of the companies too, but resigned throughout the periods. Ethan James Munro resigned in March 2024, and Samuel James Greene resigned in May 2025.

# NAXOS BEVERAGES LTD

## Notes to the Financial Statements

for the Period Ended 30 September 2025

- ## 3. Off balance sheet disclosure

  No

# NAXOS BEVERAGES LTD

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 4. Intangible assets

| Other | Total
--- | --- | ---
Cost | £ | £
At 01 October 2024 | 137 | 137
Additions | 0 | 0
Disposals | ( 0 ) | ( 0 )
Revaluations | 0 | 0
Transfers | 0 | 0
At 30 September 2025 | 137 | 137
Amortisation |  |
Amortisation at 01 October 2024 | 0 | 0
Charge for year | 0 | 0
On disposals | ( 0 ) | ( 0 )
Other adjustments | 0 | 0
Amortisation at 30 September 2025 | 0 | 0
Net book value |  |
Net book value at 30 September 2025 | 137 | 137
Net book value at 30 September 2024 | 137 | 137

# NAXOS BEVERAGES LTD

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 5. Tangible assets

| Plant & machinery | Total
--- | --- | ---
Cost | £ | £
At 01 October 2024 | 227 | 227
Additions | 0 | 0
Disposals | ( 0 ) | ( 0 )
Revaluations | 0 | 0
Transfers | 0 | 0
At 30 September 2025 | 227 | 227
Depreciation |  |
At 01 October 2024 | 0 | 0
Charge for year | 0 | 0
On disposals | ( 0 ) | ( 0 )
Other adjustments | 0 | 0
At 30 September 2025 | 0 | 0
Net book value |  |
At 30 September 2025 | 227 | 227
At 30 September 2024 | 227 | 227

# NAXOS BEVERAGES LTD

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 6. Debtors

| 2025 £ | 13 months to 30 Sep 2024 £
--- | --- | ---
Trade debtors | 0 | 0
Prepayments and accrued income | 0 | 0
Other debtors | 0 | 0
Total | 0 | 0
Debtors due after more than one year: | 0 | 0

# NAXOS BEVERAGES LTD

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 7.Creditors: amounts falling due within one year note

| 2025 £ | 13 months to 30 Sep 2024 £
--- | --- | ---
Bank loans and overdrafts | 0 | 0
Amounts due under finance leases and hire purchase contracts | 0 | 0
Trade creditors | 0 | 0
Taxation and social security | 0 | 0
Accruals and deferred income | 0 | 0
Other creditors | 0 | 2,040
Total | 0 | 2,040

During the period 07/09/23 - 30/09/24, the figure of £2040 represents the shareholder's personal investment into the company that expected to be paid back within the year, but was not, so has been updated in the next period (01/10/24 - 30/09/25) under creditors: due within after one year.

# NAXOS BEVERAGES LTD

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 8.Creditors: amounts falling due after more than one year

| 2025 £ | 13 months to 30 Sep 2024 £
--- | --- | ---
Bank loans and overdrafts | 0 | 0
Amounts due under finance leases and hire purchase contracts | 0 | 0
Other creditors | 2,040 | 0
Total | 2,040 | 0

This figure (£2040) refers to investments made by the shareholders in order to keep the business afloat and to expect it to be paid off. Originally this was expected within one year, so was put in a different section of last years balance sheet, but during the next period (01/10/24 - 30/09/25), this was still unable to be paid off so has been updated accordingly.

# NAXOS BEVERAGES LTD

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 9. Revaluation reserve

| 2025 £
--- | ---
Balance at 01 October 2024 | 0
Surplus or deficit after revaluation | 0
Balance at 30 September 2025 | 0

# NAXOS BEVERAGES LTD

## Notes to the Financial Statements

for the Period Ended 30 September 2025

- ## 10. Post balance sheet events

  The company has been dormant for a large period of the balance sheet period, and did not incur any expenses or sell any products from April-September 2025, preparing for the company to be shut down in November 2025.