Company registration number 13151404 (England and Wales)
RAW HONEY DISTILLERY LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
RAW HONEY DISTILLERY LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
RAW HONEY DISTILLERY LTD
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
24,826
31,734
Current assets
Stocks
17,560
23,869
Debtors
4
7,023
2,581
Cash at bank and in hand
22,389
6,085
46,972
32,535
Creditors: amounts falling due within one year
5
(164,124)
(118,055)
Net current liabilities
(117,152)
(85,520)
Total assets less current liabilities
(92,326)
(53,786)
Provisions for liabilities
17,854
-
0
Net liabilities
(74,472)
(53,786)
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
(74,572)
(53,886)
Total equity
(74,472)
(53,786)

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

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

The financial statements were approved by the board of directors and authorised for issue on 7 April 2026 and are signed on its behalf by:
Mr E Nixon
Mr S W Robinson
Director
Director
Company registration number 13151404 (England and Wales)
RAW HONEY DISTILLERY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 2 -
1
Accounting policies
Company information

Raw Honey Distillery Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 44 The Glade, Fetcham, Leatherhead, Surrey, KT22 9TJ.

1.1
Basis of preparation

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

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements. true

1.3
Revenue

Turnover is recognised as earned when, and to the extent that, the company obtains the right to consideration in exchange for services provided. Turnover represents amounts receivable for services provided in the normal course of business net of VAT.

1.4
Tangible fixed assets

Tangible fixed assets are measured at cost, net of depreciation and any impairment losses.

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

Plant and equipment
20% Reducing balance
Motor vehicles
25% Reducing balance
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

RAW HONEY DISTILLERY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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 profit and loss account in other admin expenses.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

1.9
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

RAW HONEY DISTILLERY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 4 -
2
Employees

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

2026
2025
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 February 2025 and 31 January 2026
30,393
15,987
46,380
Depreciation and impairment
At 1 February 2025
9,896
4,750
14,646
Depreciation charged in the year
4,099
2,809
6,908
At 31 January 2026
13,995
7,559
21,554
Carrying amount
At 31 January 2026
16,398
8,428
24,826
At 31 January 2025
20,497
11,237
31,734
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
799
1,685
Other debtors
6,224
896
7,023
2,581
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
3,382
540
Taxation and social security
(287)
2,095
Other creditors
158,942
113,507
Accruals and deferred income
2,087
1,913
164,124
118,055
RAW HONEY DISTILLERY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 5 -
6
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
7
Related party transactions

T h e s e amount s are included in creditors: amounts falling due within one year.

During the year, the Company received a loan from RAHP Properties Limited, a company with a common director. At the year end the amount due to RAHoldingsUK Limited was £147,466 (2025 - £0).

During the year, the Company received a loan from RHoldingsUK Limited, a company with a common director. At the year end the amount due to RAHoldingsUK Limited was £0 (2025 - £113,000).

8
Directors' transactions

The directors operate a current loan amount with the company, which is debited with payments made by the company on behalf of the directors and credited with funds introduced and undrawn directors' fees. At the year end the amount outstanding to the director was £9,625 (2025 - £507). This amount being included in creditors amounts falling due within one year.

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