BOUTIQUE BAR BRANDS LIMITED


Director	HARDING, Philip Josiah


Registered Address	128 City Road
	London
	EC1V 2NX


Registered Number	08366419 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments			4,281		4,281
			4,281		4,281
Current assets
Stocks	3	117,292		139,338
Debtors	4	207,557		197,229
		324,849		336,567
Creditors amounts falling due within one year	5	(327,253)		(286,799)
Net current assets (liabilities)			(2,404)		49,768
Total assets less current liabilities			1,877		54,049
Creditors amounts falling due after one year	6		(12,620)		(41,399)
Net assets			(10,743)		12,650
Capital and reserves
Profit and loss account			(10,743)		12,650
Shareholders' funds			(10,743)		12,650

The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 29 December 2025, and are signed on its behalf by:

HARDING, Philip Josiah
Director
Registered Company No. 08366419

BOUTIQUE BAR BRANDS LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Stocks

	2025	2024
	£	£
Raw materials and consumables	117,292	139,338
Total	117,292	139,338

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	181,795	163,051
Other debtors	25,547	33,964
Prepayments and accrued income	215	214
Total	207,557	197,229

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	239,677	232,489
Bank borrowings and overdrafts	22,485	46,497
Taxation and social security	36,527	1,730
Other creditors	28,564	6,083
Total	327,253	286,799

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	12,620	41,399
Total	12,620	41,399