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Company registration number: 12048328
CAVIAR AND COCKTAILS LIMITED
UNAUDITED FILLETED FINANCIAL STATEMENTS
30 June 2025
CAVIAR AND COCKTAILS LIMITED
Contents
Directors and other information
Accountants report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
CAVIAR AND COCKTAILS LIMITED
DIRECTORS AND OTHER INFORMATION

| Director | Ms A M McKenzie
| Company number | 12048328
| Registered office | Countrywide House
|  | Knights Way
|  | Shrewsbury
|  | Shropshire
|  | SY1 3AB
| Business address | Unit 2
|  | Shropshire Food Enterprise Centre
|  | Vanguard Way
|  | Shrewsbury
|  | SY1 3TG
| Accountants | Heywoods
|  | Countrywide House
|  | Knights Way
|  | Shrewsbury
|  | Shropshire
|  | SY1 3AB

CAVIAR AND COCKTAILS LIMITED
CHARTERED ACCOUNTANTS REPORT TO THE DIRECTOR ON THE PREPARATION OF THE
UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CAVIAR AND COCKTAILS LIMITED
YEAR ENDED 30TH JUNE 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Caviar and Cocktails Limited for the year ended 30 June 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the director of Caviar and Cocktails Limited, as a body, in accordance with the terms of our engagement letter dated 13 September 2019. Our work has been undertaken solely to prepare for your approval the financial statements of Caviar and Cocktails Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Caviar and Cocktails Limited and its director as a body for our work or for this report.
It is your duty to ensure that Caviar and Cocktails Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Caviar and Cocktails Limited. You consider that Caviar and Cocktails Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Caviar and Cocktails Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Heywoods
Chartered Accountants
Countrywide House
Knights Way
Shrewsbury
Shropshire
SY1 3AB
16 March 2026
CAVIAR AND COCKTAILS LIMITED
STATEMENT OF FINANCIAL POSITION
30TH JUNE 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 5,317 |  |  |  | 4,728 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 5,317 |  |  |  | 4,728
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 7,659 |  |  |  | 16,670 |  |
Debtors |  | 6 | 25,962 |  |  |  | 11,364 |  |
Cash at bank and in hand |  |  | 48,770 |  |  |  | 28,512 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 82,391 |  |  |  | 56,546 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 83,321) |  |  |  | ( 84,919) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 930) |  |  |  | ( 28,373)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 4,387 |  |  |  | ( 23,645)
Provisions for liabilities |  |  |  |  | ( 1,010) |  |  |  | ( 898)
|  |  |  |  | _______ |  |  |  | _______
Net assets/(liabilities) |  |  |  |  | 3,377 |  |  |  | ( 24,543)
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 101 |  |  |  | 100
Profit and loss account |  |  |  |  | 3,276 |  |  |  | ( 24,643)
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds/(deficit) |  |  |  |  | 3,377 |  |  |  | ( 24,543)
|  |  |  |  | _______ |  |  |  | _______

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The 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 director acknowledges their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 09 March 2026 , and are signed on behalf of the board by:
Ms A M McKenzie
Director
Company registration number: 12048328
CAVIAR AND COCKTAILS LIMITED
STATEMENT OF CHANGES IN EQUITY
YEAR ENDED 30TH JUNE 2025

|  | Called up share capital |  | Profit and loss account | Total |  |  |  |  |
|  | £ |  | £ | £ |  |  |  |  |
At 1 July 2023 |  | 100 |  | ( 11,764) | ( 11,664) |  |  |  |  |
Profit/(loss) for the year |  |  |  | ( 12,879) | ( 12,879) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | ( 12,879) | ( 12,879) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 30 June 2024 and 1 July 2024 |  | 100 |  | ( 24,643) | ( 24,543) |  |  |  |  |
Profit/(loss) for the year |  |  |  | 37,919 | 37,919 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 37,919 | 37,919 |  |  |  |  |
Issue of shares |  | 1 |  |  | 1 |  |  |  |  |
Dividends paid and payable |  |  |  | ( 10,000) | ( 10,000) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total investments by and distributions to owners |  | 1 |  | ( 10,000) | ( 9,999) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 30 June 2025 |  | 101 |  | 3,276 | 3,377 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |

CAVIAR AND COCKTAILS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30TH JUNE 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Countrywide House, Knights Way, Shrewsbury, Shropshire, SY1 3AB.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the value of the consideration received or receivable for services supplied, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, over the useful economic life of that asset as follows:

| Fittings fixtures and equipment | - | 15 % | reducing balance

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).
5. Tangible assets

|  | Fixtures, fittings and equipment | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 July 2024 | 6,403 | 6,403 |  |  |  |  |
| Additions | 1,737 | 1,737 |  |  |  |  |
| Disposals | ( 526) | ( 526) |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 30 June 2025 | 7,614 | 7,614 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 July 2024 | 1,677 | 1,677 |  |  |  |  |
| Charge for the year | 827 | 827 |  |  |  |  |
| Disposals | ( 207) | ( 207) |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 30 June 2025 | 2,297 | 2,297 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 June 2025 | 5,317 | 5,317 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 30 June 2024 | 4,726 | 4,726 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 13,966 | 6,157
| Other debtors |  | 11,996 | 5,207
|  |  | _______ | _______
|  |  | 25,962 | 11,364
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 17,018 | 31,376
| Corporation tax |  | 1,825 | -
| Social security and other taxes |  | - | 323
| Other creditors |  | 64,478 | 53,220
|  |  | _______ | _______
|  |  | 83,321 | 84,919
|  |  | _______ | _______

8. Directors advances, credits and guarantees

| During the year the director entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Ms A M McKenzie | ( 16,008) | ( 11,060) | ( 27,068) |  |  |
|  | _______ | _______ | _______ |  |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Ms A M McKenzie | ( 15,294) | ( 714) | ( 16,008) |  |  |
|  | _______ | _______ | _______ |  |  |