Company registration number 11329951 (England and Wales)
OTTER DISTILLERY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
OTTER DISTILLERY LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
OTTER DISTILLERY LIMITED
BALANCE SHEET
AS AT 30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
5,766
7,404
Current assets
Stocks
5,425
7,804
Debtors
4
2,243
1,503
Cash at bank and in hand
367
1,409
8,035
10,716
Creditors: amounts falling due within one year
5
(32,390)
(29,980)
Net current liabilities
(24,355)
(19,264)
Total assets less current liabilities
(18,589)
(11,860)
Creditors: amounts falling due after more than one year
6
(168)
(1,167)
Net liabilities
(18,757)
(13,027)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(18,857)
(13,127)
Total equity
(18,757)
(13,027)
OTTER DISTILLERY LIMITED
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2025
30 April 2025
- 2 -

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved by the board of directors and authorised for issue on 30 December 2025 and are signed on its behalf by:
Mr D F A McCaig
Director
Company registration number 11329951 (England and Wales)
OTTER DISTILLERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

Otter Distillery Limited is a private company limited by shares incorporated in England and Wales. The registered office is Middle Barn Mathayes, Luppit, Honiton, United Kingdom, EX14 4SA.

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.

1.2
Going concern

The company meets its day to day working capital requirements through continued financial support from the directors and participators. The nature of the company's business is such that there can be considerable unpredictable variation in the timing of cash inflows.true

On the basis of continued support from its directors and participators, the directors consider it appropriate to prepare the financial statements on the going concern basis. The financial statements therefore do not include any adjustments that would result from a withdrawal of this support.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation.

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

Plant and equipment
10% per annum 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.

1.5
Stocks

Stock is valued at the lower of cost, including direct labour and attributable overheads, and net realisable value.

Stock is comprised of raw ingredients, packaging and finished goods. Work in progress is also included where goods are distilling over the period end.

OTTER DISTILLERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 4 -
2
Employees

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

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2024 and 30 April 2025
16,352
Depreciation
At 1 May 2024
8,948
Depreciation charged in the year
1,638
At 30 April 2025
10,586
Carrying amount
At 30 April 2025
5,766
At 30 April 2024
7,404
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,146
655
Other debtors
97
848
2,243
1,503
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
1,000
1,000
Taxation and social security
451
-
0
Other creditors
30,939
28,980
32,390
29,980

OTTER DISTILLERY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
168
1,167
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