Capreolus Distillery Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 09231951 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CAPREOLUS DISTILLERY LTD

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

DIRECTOR:

Mr B M Wilczak

REGISTERED OFFICE:

The Mount

Park View

Stratton

Cirencester

Gloucestershire

GL7 2JG

REGISTERED NUMBER:

09231951 (England and Wales)

ACCOUNTANTS:

Mitchell Glanville Limited

2nd Floor

Cumberland House

Oriel Road

Cheltenham

Gloucestershire

GL50 1BB

FIXED ASSETS

Tangible assets

4

128,131

26,820

CURRENT ASSETS

Stocks

5

3,286

5,943

Debtors

6

69,881

126,245

Cash at bank

21,884

29,949

95,051

162,137

CREDITORS

Amounts falling due within one year

7

178,761

174,308

NET CURRENT LIABILITIES

(83,710

)

(12,171

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

44,421

14,649

CREDITORS

Amounts falling due after more than one year

8

(1,333

)

(5,333

)

PROVISIONS FOR LIABILITIES

(5,156

)

(5,041

)

NET ASSETS

37,932

4,275

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

37,832

4,175

SHAREHOLDERS' FUNDS

37,932

4,275

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 December 2025 and were signed by:

Mr B M Wilczak - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

in accordance with the property

Improvements to property

-

5% on reducing balance

Plant and machinery

-

25% on cost

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

machinery

Totals

£

COST

At 1 April 2024

-

28,740

48,970

77,710

Additions

101,089

-

3,577

104,666

At 31 March 2025

101,089

28,740

52,547

182,376

DEPRECIATION

At 1 April 2024

-

6,217

44,673

50,890

Charge for year

99

1,126

2,130

3,355

At 31 March 2025

99

7,343

46,803

54,245

NET BOOK VALUE

At 31 March 2025

100,990

21,397

5,744

128,131

At 31 March 2024

-

22,523

4,297

26,820

5.

STOCKS

2025

2024

£

Stocks

3,286

5,943

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

47,314

32,185

Other debtors

88

475

VAT

5,290

5,616

Prepayments

17,189

87,969

69,881

126,245

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

4,000

Trade creditors

4,771

4,613

Tax

7,898

-

Social security and other taxes

778

(2,750

)

Other creditors

77,049

76,003

Directors' current accounts

83,244

91,421

Accrued expenses

1,021

178,761

174,308

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans - 1-2 years

1,333

5,333

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

Mr B M Wilczak

Balance outstanding at start of year

(91,421

)

(41,692

)

Amounts advanced

9,924

271

Amounts repaid

(1,747

)

(50,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(83,244

)

(91,421

)

The loan has no repayment terms and no interest is being charged on it.

10.	RELATED PARTY DISCLOSURES

Included in other creditors is an amount of £74,000 (2024 - £74,000) due to Sustainable Waste Marketing Limited, a company under the control of the director's father.

Included in other creditors is an amount of £2,000 (2024 - £2,000) due to Mr S Wilczak, a relation to the director.

These balances are interest free and repayable on demand.