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Registration number: 09387743

Cork and Bottle Ltd
Annual Report and Unaudited Filleted Financial Statements
for the Year Ended 28 February 2025

Cork and Bottle Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Cork and Bottle Ltd

Company Information

Director | S Billington

Registered office | Frog Pool Farm Moorwood Oakhill Radstock Somerset BA3 5BN

Accountants | Burton Sweet Limited Chartered Accountants and Business Advisers Cooper House Lower Charlton Estate Shepton Mallet Somerset BA4 5QE

Cork and Bottle Ltd

(Registration number: 09387743)
Balance Sheet
28 February 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 68,952 | 49,032
Current assets |  |  |
Stocks | 5 | 19,152 | 24,105
Debtors | 6 | 13,370 | 22,915
Cash at bank and in hand |  | 758,828 | 635,081
|  | 791,350 | 682,101
Creditors: Amounts falling due within one year | 7 | (246,577) | (216,577)
Net current assets |  | 544,773 | 465,524
Total assets less current liabilities |  | 613,725 | 514,556
Creditors: Amounts falling due after more than one year | 7 | (413,025) | (495,325)
Provisions for liabilities |  | (14,084) | -
Net assets |  | 186,616 | 19,231
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 186,516 | 19,131
Shareholders' funds |  | 186,616 | 19,231

Cork and Bottle Ltd

(Registration number: 09387743)
Balance Sheet
28 February 2025

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 31 October 2025

......................................... S Billington Director

Cork and Bottle Ltd

Notes to the Unaudited Financial Statements
Year Ended 28 February 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Frog Pool Farm
Moorwood
Oakhill
Radstock
Somerset
BA3 5BN
United Kingdom

These financial statements were authorised for issue by the director on 31 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received for the sale of goods in the ordinary course of the company’s activities and is shown net of value added tax.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cork and Bottle Ltd

Notes to the Unaudited Financial Statements
Year Ended 28 February 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures & fittings | 20% per annum straight line
Plant and machinery | 20% per annum straight line
Office equipment | 20% per annum straight line

Trade debtors

Trade debtors are amounts due from customers for sales made in the ordinary course of business and are recognised at the transaction price.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date.

Cork and Bottle Ltd

Notes to the Unaudited Financial Statements
Year Ended 28 February 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 42 (2024 - 36).

4 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Office equipment £ | Total £
Cost or valuation
At 1 March 2024 | 378,946 | 158,056 | 1,998 | 539,000
Additions | 5,584 | 36,973 | 3,622 | 46,179
Disposals | (2,369) | (7,315) | - | (9,684)
At 28 February 2025 | 382,161 | 187,714 | 5,620 | 575,495
Depreciation
At 1 March 2024 | 369,968 | 119,598 | 402 | 489,968
Charge for the year | 4,362 | 20,772 | 1,126 | 26,260
Eliminated on disposal | (2,370) | (7,315) | - | (9,685)
At 28 February 2025 | 371,960 | 133,055 | 1,528 | 506,543
Carrying amount
At 28 February 2025 | 10,201 | 54,659 | 4,092 | 68,952
At 29 February 2024 | 8,978 | 38,458 | 1,596 | 49,032

Cork and Bottle Ltd

Notes to the Unaudited Financial Statements
Year Ended 28 February 2025

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 19,152 | 24,105

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 9,785 | 9,358
Other debtors | 1,272 | -
Prepayments | 2,313 | 13,557
| 13,370 | 22,915

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 15,300 | 64,447
Taxation and social security | 112,428 | 45,427
Accruals and deferred income | 15,291 | 1,650
Other creditors | 103,558 | 105,053
| 246,577 | 216,577

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Due after one year |  |
Loans and borrowings | 413,025 | 495,325