Company registration number 11306361 (England and Wales)
BOTTLERS & DISTILLERS (WALES) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
BOTTLERS & DISTILLERS (WALES) LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 12
BOTTLERS & DISTILLERS (WALES) LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
18,899
18,362
Tangible assets
5
1,732,585
1,650,835
1,751,484
1,669,197
Current assets
Stocks
780,030
1,062,856
Debtors
6
1,391,336
2,617,076
Cash at bank and in hand
270
38,067
2,171,636
3,717,999
Creditors: amounts falling due within one year
7
(1,669,110)
(388,433)
Net current assets
502,526
3,329,566
Total assets less current liabilities
2,254,010
4,998,763
Creditors: amounts falling due after more than one year
8
(15,741)
(1,654,127)
Provisions for liabilities
(291,697)
(257,806)
Net assets
1,946,572
3,086,830
Capital and reserves
Called up share capital
11
500,000
500,000
Profit and loss reserves
1,446,572
2,586,830
Total equity
1,946,572
3,086,830

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The financial statements were approved by the board of directors and authorised for issue on 26 September 2025 and are signed on its behalf by:
Mr M A Fowler FCCA
Group Finance Director
Company Registration No. 11306361
BOTTLERS & DISTILLERS (WALES) LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 April 2023
500,000
1,166,514
1,666,514
Year ended 31 March 2024:
Loss and total comprehensive income for the year
-
(579,684)
(579,684)
Capital contribution
-
2,000,000
2,000,000
Balance at 31 March 2024
500,000
2,586,830
3,086,830
Year ended 31 March 2025:
Loss and total comprehensive income for the year
-
(1,140,258)
(1,140,258)
Balance at 31 March 2025
500,000
1,446,572
1,946,572
The profit and loss reserve represents cumulative profits or losses, net of dividends paid and other adjustments.
BOTTLERS & DISTILLERS (WALES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Bottlers & Distillers (Wales) Limited is a private company limited by shares incorporated in England and Wales. The registered office is C/O Leekes Ltd, Mwyndy Industrial Estate, Pontyclun, RCT, CF72 8PN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues’: Interest income/expense and net gains/losses for each category of financial instrument; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of J H Leeke and Sons Limited. These consolidated financial statements are available from its registered office, Mwyndy Business Park, Mwyndy, Pontyclun, Mid Glamorgan, Wales, CF72 8PN.

BOTTLERS & DISTILLERS (WALES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.2
Going concern

The company is a wholly-owned subsidiary of J H Leeke and Sons Limited and is party to the group banking facilities. The group continues to comply with all its banking covenants with significant headroom including interest cover, senior leverage, gearing and loan to value covenants. The forward projections show that this compliance will continue for the foreseeable future. We will continue to benefit from the 10-year £10m 0.8825% interest rate swap which has provided the group significant protection against interest rate rises. The group successfully renewed its banking facility with Barclays Bank PLC in September 2024 with a £25m Revolving Credit Facility agreed on very favourable terms. Furthermore, the group recently completed a one year extension on this agreement which is now due to expire on 30 September 2028.

The group has net assets of £88.8m which includes substantial freehold property interests, very low levels of gearing of 14.3% at the date of this report and continues to perform strongly post year-end despite the challenging economic environment. The group financial projections for the 12 months following the date of signing of the financial statements show continued strong profitability and significant headroom on its debt facilities due to the highly cash generative nature of the groups’ activities.

The board has prepared forecasts and is confident that the company will be able to meet its debts as they fall due for the foreseeable future and hence they are satisfied that it is appropriate to adopt the going concern basis of accounting.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

The company's sales are reported net of alcohol duty because the company does not enjoy the economic benefit of the sale, nor is it in control of duty payment or suspension and hence does not enjoy all of the risks and rewards of the duty element of sales.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Trademarks
straight line basis over 10 years
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

BOTTLERS & DISTILLERS (WALES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
5% or 15% on cost
Fixtures and fittings
15% reducing balance
Computers
8.3% on cost
Motor vehicles
20% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

BOTTLERS & DISTILLERS (WALES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.13
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

BOTTLERS & DISTILLERS (WALES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Treatment of alcohol duty

The company makes two types of sale, being either sales to distributors via a bonded warehouse where alcohol duty is deferred and not payable by the company, or other sales for which alcohol duty is payable by the company and recharged to the customer. The mix of sales can vary significantly year on year between duty paid and duty free sales. If the company were to include alcohol duty in their sales figure, an equal and opposite expense would be included in cost of sales, therefore although the net effect on profit would be £nil, there would be a major effect on margins and year on year sales figures would not be comparable.

In order to give a true and fair view of the sales made each year, the directors have therefore taken the decision to exclude any alcohol duty from their sales and cost of sales figures. Excluded from current year is alcohol duty receipts and corresponding expense of £1,943,628 (2024: £3,067,416).

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
29
32
BOTTLERS & DISTILLERS (WALES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -
4
Intangible fixed assets
Trademarks
£
Cost
At 1 April 2024
23,426
Additions
3,584
At 31 March 2025
27,010
Amortisation and impairment
At 1 April 2024
5,064
Amortisation charged for the year
3,047
At 31 March 2025
8,111
Carrying amount
At 31 March 2025
18,899
At 31 March 2024
18,362
5
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2024
1,878,193
65,847
27,319
92,838
2,064,197
Additions
168,959
75,341
8,300
-
0
252,600
Disposals
(7,450)
-
0
-
0
-
0
(7,450)
At 31 March 2025
2,039,702
141,188
35,619
92,838
2,309,347
Depreciation and impairment
At 1 April 2024
353,282
28,576
6,830
24,674
413,362
Depreciation charged in the year
137,029
12,679
2,382
16,711
168,801
Eliminated in respect of disposals
(5,401)
-
0
-
0
-
0
(5,401)
At 31 March 2025
484,910
41,255
9,212
41,385
576,762
Carrying amount
At 31 March 2025
1,554,792
99,933
26,407
51,453
1,732,585
At 31 March 2024
1,524,911
37,271
20,489
68,164
1,650,835
BOTTLERS & DISTILLERS (WALES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 9 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
341,655
473,883
Amounts owed by group undertakings
7,604
19,414
Other debtors
742,077
823,779
1,091,336
1,317,076
2025
2024
Amounts falling due after more than one year:
£
£
Amounts owed by group undertakings
300,000
1,300,000
Total debtors
1,391,336
2,617,076

Other debtors includes £100 relating to unpaid share capital.

During the year £1,000,000 of amounts owed by group undertakings has been reassigned as part of intercompany debt reorganisation across the group.

7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
269,765
-
0
Obligations under finance leases
9
-
0
67,054
Other borrowings
12,593
12,593
Trade creditors
92,481
128,131
Amounts owed to group undertakings
1,189,495
-
0
Taxation and social security
20,849
24,496
Other creditors
19,548
119,892
Accruals and deferred income
64,379
36,267
1,669,110
388,433

During the year £1,000,000 of amounts due to group undertakings has been reassigned as part of intercompany debt reorganisation across the group.

BOTTLERS & DISTILLERS (WALES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -
8
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Other borrowings
15,741
28,334
Amounts owed to group undertakings
-
0
1,625,793
15,741
1,654,127

During the prior year a £2,000,000 capital contribution was made, refer to Statement of Changes in Equity.

During the year £1,000,000 of amounts due to group undertakings has been reassigned as part of intercompany debt reorganisation across the group.

9
Finance lease obligations
2025
2024
Future minimum lease payments due under finance leases:
£
£
Within one year
-
0
67,054

Finance lease payments represent rentals payable by the company for certain items of plant and machinery. Leases include purchase options at the end of the lease period, and no restrictions are placed on the use of the assets. The average lease term is 5 years. All leases are on a fixed repayment basis and no arrangements have been entered into for contingent rental payments.

The liabilities are secured against the assets to which they relate.

10
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
367,179
333,395
Tax losses
(75,173)
(75,173)
Retirement benefit obligations
(309)
(416)
291,697
257,806
2025
Movements in the year:
£
Liability at 1 April 2024
257,806
Charge to profit or loss
33,891
Liability at 31 March 2025
291,697
BOTTLERS & DISTILLERS (WALES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 11 -
11
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of 10p each
5,000,000
5,000,000
500,000
500,000
12
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Mr John Griffiths
Statutory Auditor:
UHY Hacker Young
Date of audit report:
26 September 2025
13
Financial commitments, guarantees and contingent liabilities

A contingent liability exists in respect of inter-group cross-guarantees entered into in respect of group bank borrowings with Barclays Bank PLC. Group bank borrowings at the balance sheet date amount to £14,400,000 (202 4: £17,558,333). Group bank borrowings are secured over the assets of the group including the assets of the company.

14
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
1,497,089
1,628,557

Included within operating lease commitments is an amount relating to the lease of the distillery buildings. The lease commitment included above is based on current monthly rentals, however this is subject to annual RPI increases.

BOTTLERS & DISTILLERS (WALES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 12 -
15
Related party transactions

The company has taken advantage of exemption, under the terms of FRS 102, Section 33.1A, from disclosing related party transactions with wholly owned subsidiaries within the group.

Other Debtors includes £100 relating to unpaid share capital.

16
Parent company

The ultimate parent company is J.H. Leeke and Sons Limited, a company incorporated in England and Wales. J.H. Leeke & Sons Limited is the parent of the smallest and largest group of which the company is a member and for which consolidated accounts are prepared. Copies of the J.H. Leeke and Sons Limited accounts can be obtained from the company's registered office; Mwyndy Business Park, Mwyndy, Pontyclun, Mid Glamorgan, CF72 8PN.

In the opinion of the directors there is no ultimate controlling party.

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