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REGISTERED NUMBER: 02611302 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

GARLIC AND SHOTS LIMITED

| GARLIC AND SHOTS LIMITED (REGISTERED NUMBER: 02611302) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 2 |

| GARLIC AND SHOTS LIMITED (REGISTERED NUMBER: 02611302) |

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,391 |  | 6,686 |  |

CURRENT ASSETS

Stocks | 366 |  | 550 |  |

Debtors | 5 | 44,036 |  | 47,407 |  |

Cash at bank and in hand | 330,006 |  | 359,621 |  |

374,408 |  | 407,578 |  |

CREDITORS

Amounts falling due within one year | 6 | 100,013 |  | 124,046 |  |

NET CURRENT ASSETS | 274,395 |  | 283,532 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 278,786 |  | 290,218 |  |

CAPITAL AND RESERVES

Called up share capital | 3 |  | 3 |  |

Retained earnings | 278,783 |  | 290,215 |  |

SHAREHOLDERS' FUNDS | 278,786 |  | 290,218 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 March 2026 and were signed on its behalf by:

T O V Olsson - Director

| GARLIC AND SHOTS LIMITED (REGISTERED NUMBER: 02611302) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Garlic and Shots Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 02611302

| Registered office: | 14 Frith Street

| London

| W1D 4RD

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover represents amounts received for the sale of food and drink, and is recognised at the point of sale.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 15% on reducing balance

| Equipment | - | 25% on reducing balance

| Computer equipment | - | straight line over 3 years

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Financial instruments

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. | EMPLOYEES

| The average number of employees during the year was 12 (2024 - 14 ) .

| GARLIC AND SHOTS LIMITED (REGISTERED NUMBER: 02611302) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Computer |

| machinery |  | Equipment |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 July 2024 | 2,369 |  | 3,939 |  | 6,657 |  | 12,965 |  |

| Additions | - |  | - |  | 558 |  | 558 |  |

| Disposals | - |  | (1,028 | ) | (423 | ) | (1,451 | ) |

| At 30 June 2025 | 2,369 |  | 2,911 |  | 6,792 |  | 12,072 |  |

| DEPRECIATION

| At 1 July 2024 | 1,159 |  | 1,672 |  | 3,448 |  | 6,279 |  |

| Charge for year | 182 |  | 376 |  | 1,910 |  | 2,468 |  |

| Eliminated on disposal | - |  | (643 | ) | (423 | ) | (1,066 | ) |

| At 30 June 2025 | 1,341 |  | 1,405 |  | 4,935 |  | 7,681 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1,028 |  | 1,506 |  | 1,857 |  | 4,391 |  |

| At 30 June 2024 | 1,210 |  | 2,267 |  | 3,209 |  | 6,686 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 22,712 |  | 20,400 |  |

| Tax | 2,144 |  | - |  |

| Prepayments and accrued income | 19,180 |  | 27,007 |  |

44,036 |  | 47,407 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 5,833 |  | 10,778 |  |

| Tax | - |  | 9,948 |  |

| Social security and other taxes | 3,080 |  | 1,199 |  |

| VAT | 15,027 |  | 15,335 |  |

| Other creditors | 57,060 |  | 66,160 |  |

| Directors' current accounts | 9,866 |  | 15,598 |  |

| Accruals and deferred income | 9,147 |  | 5,028 |  |

100,013 |  | 124,046 |  |

| Included within other creditors is £57,060 (2024: £66,160) due to three shareholders. This amount is interest free and repayable on demand.

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 62,000 |  | 62,000 |  |

| Between one and five years | 124,000 |  | 186,000 |  |

186,000 |  | 248,000 |  |