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Company Registration No. 04694536 (England and Wales)
Bottle Kiln Retail Limited Unaudited accounts for the year ended 31 March 2025
Bottle Kiln Retail Limited Unaudited accounts Contents
Page
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Bottle Kiln Retail Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,751 
6,479 
Current assets
Inventories
91,864 
90,598 
Debtors
205,407 
217,641 
Cash at bank and in hand
52,926 
17,676 
350,197 
325,915 
Creditors: amounts falling due within one year
(113,091)
(90,953)
Net current assets
237,106 
234,962 
Net assets
241,857 
241,441 
Capital and reserves
Called up share capital
110 
110 
Share premium
69,890 
69,890 
Profit and loss account
171,857 
171,441 
Shareholders' funds
241,857 
241,441 
For the year ending 31 March 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 December 2025 and were signed on its behalf by
Andrew Clarke Director Company Registration No. 04694536
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Bottle Kiln Retail Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Bottle Kiln Retail Limited is a private company, limited by shares, registered in England and Wales, registration number 04694536. The registered office is The Bottle Kiln High Lane, West Hallam, Ilkeston, DE7 6HP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 March 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20
Fixtures & fittings
20
Computer equipment
20
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 April 2024
92,737 
Additions
182 
At 31 March 2025
92,919 
Depreciation
At 1 April 2024
86,258 
Charge for the year
1,910 
At 31 March 2025
88,168 
Net book value
At 31 March 2025
4,751 
At 31 March 2024
6,479 
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Bottle Kiln Retail Limited Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
112,329 
123,400 
Accrued income and prepayments
2,563 
3,727 
Other debtors
90,515 
90,514 
205,407 
217,641 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
21,370 
22,748 
Trade creditors
22,533 
31,145 
Taxes and social security
26,113 
31,576 
Other creditors
- 
289 
Loans from directors
39,464 
899 
Accruals
3,610 
4,296 
Deferred income
1 
- 
113,091 
90,953 
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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