HEROES DRINKS COMPANY C.I.C.

Company Registration Number:
08184286 (England and Wales)

Unaudited statutory accounts for the year ended 31 March 2025

Period of accounts

Start date: 1 April 2024

End date: 31 March 2025

HEROES DRINKS COMPANY C.I.C.

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

HEROES DRINKS COMPANY C.I.C.

Balance sheet

As at 31 March 2025

Notes 2025 2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 0 536
Investments:   0 0
Total fixed assets: 0 536
Current assets
Stocks: 4 58,801 67,447
Debtors: 5 580 580
Cash at bank and in hand: 1,400 944
Investments:   0 0
Total current assets: 60,781 68,971
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 6 ( 19,090 ) ( 6,276 )
Net current assets (liabilities): 41,691 62,695
Total assets less current liabilities: 41,691 63,231
Creditors: amounts falling due after more than one year: 7 ( 31,454 ) ( 29,276 )
Provision for liabilities: 0 ( 408 )
Accruals and deferred income: 0 0
Total net assets (liabilities): 10,237 33,547
Capital and reserves
Called up share capital: 1 1
Share premium account: 0 0
Other reserves: 0 0
Profit and loss account: 10,236 33,546
Total Shareholders' funds: 10,237 33,547

The notes form part of these financial statements

HEROES DRINKS COMPANY C.I.C.

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 28 December 2025
and signed on behalf of the board by:

Name: Christopher Gillan
Status: Director

The notes form part of these financial statements

HEROES DRINKS COMPANY C.I.C.

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover represents the invoiced value of goods supplied and services rendered, net of VAT, and is recognised when the significant risks and rewards of ownership have transferred to the customer.

    Tangible fixed assets depreciation policy

    Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided so as to write off the cost of tangible fixed assets on a straight-line basis over their estimated useful economic lives. Plant and machinery and equipment are depreciated at 20% per annum. Depreciation is charged from the date the asset is available for use. No residual values are assumed.

    Valuation information and policy

    The financial statements are prepared under the historical cost convention. Assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Stocks are valued at the lower of cost and net realisable value. No assets are held at fair value and no revaluations have been performed during the year.

    Other accounting policies

    The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 and the Companies Act 2006. The financial statements are prepared on a going concern basis and in sterling under the historical cost convention. Stocks are valued at the lower of cost and net realisable value. Current tax is provided at the amounts expected to be paid to or recovered from the taxation authorities, based on tax rates enacted or substantively enacted at the balance sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. The company has only basic financial instruments as defined in FRS 102.

HEROES DRINKS COMPANY C.I.C.

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 1 1

HEROES DRINKS COMPANY C.I.C.

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 April 2024 0 0 0 7,585 0 7,585
Additions 0 0 0 0 0 0
Disposals 0 0 0 0 0 0
Revaluations 0 0 0 0 0 0
Transfers 0 0 0 0 0 0
At 31 March 2025 0 0 0 7,585 0 7,585
Depreciation
At 1 April 2024 0 0 0 7,049 0 7,049
Charge for year 0 0 0 536 0 536
On disposals 0 0 0 0 0 0
Other adjustments 0 0 0 0 0 0
At 31 March 2025 0 0 0 7,585 0 7,585
Net book value
At 31 March 2025 0 0 0 0 0 0
At 31 March 2024 0 0 0 536 0 536

HEROES DRINKS COMPANY C.I.C.

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Stocks

2025 2024
£ £
Stocks 58,801 67,447
Payments on account 0 0
Total 58,801 67,447

HEROES DRINKS COMPANY C.I.C.

Notes to the Financial Statements

for the Period Ended 31 March 2025

5. Debtors

2025 2024
£ £
Trade debtors 480 480
Prepayments and accrued income 0 0
Other debtors 100 100
Total 580 580

HEROES DRINKS COMPANY C.I.C.

Notes to the Financial Statements

for the Period Ended 31 March 2025

6. Creditors: amounts falling due within one year note

2025 2024
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 10,831 6,276
Taxation and social security 8,259 0
Accruals and deferred income 0 0
Other creditors 0
Total 19,090 6,276

HEROES DRINKS COMPANY C.I.C.

Notes to the Financial Statements

for the Period Ended 31 March 2025

7. Creditors: amounts falling due after more than one year note

2025 2024
£ £
Bank loans and overdrafts 31,210 29,276
Amounts due under finance leases and hire purchase contracts 0 0
Other creditors 244 0
Total 31,454 29,276

COMMUNITY INTEREST ANNUAL REPORT

HEROES DRINKS COMPANY C.I.C.

Company Number: 08184286 (England and Wales)

Year Ending: 31 March 2025

Company activities and impact

The company produces premium spirit beverages, using the profits from the sale of its products to support the military community and its veterans. The company has continued to face challenges resulting from rising costs impacting its supply chain. Despite these challenges, the company continued its support of partner charities with donations, including products in support of charity fundraisers.

Consultation with stakeholders

The company’s main stakeholders include investors and partnering charities. Contact has been maintained with all parties throughout this period via telephone, video calls, or by email.

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
28 December 2025

And signed on behalf of the board by:
Name: Christopher Gillan
Status: Director