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Company Registration No. 13244362 (England and Wales)
410 Beers Wines And Spirits Limited Unaudited accounts for the year ended 31 May 2025
410 Beers Wines And Spirits Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
410 Beers Wines And Spirits Limited Company Information for the year ended 31 May 2025
Directors
Darren Gallagher Margaret Gallagher Megan Harrison
Company Number
13244362 (England and Wales)
- 3 -
410 Beers Wines And Spirits Limited Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
189,789 
215,895 
Tangible assets
5
272,612 
251,502 
462,401 
467,397 
Current assets
Inventories
645,629 
575,394 
Debtors
6
662 
240,400 
Cash at bank and in hand
346,743 
284,529 
993,034 
1,100,323 
Creditors: amounts falling due within one year
7
(10,351)
(121,233)
Net current assets
982,683 
979,090 
Net assets
1,445,084 
1,446,487 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
1,445,083 
1,446,486 
Shareholders' funds
1,445,084 
1,446,487 
For the year ending 31 May 2025 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by
Darren Gallagher Director Company Registration No. 13244362
- 4 -
410 Beers Wines And Spirits Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
410 Beers Wines And Spirits Limited is a private company, limited by shares, registered in England and Wales, registration number 13244362.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% reducing balance
Motor vehicles
5 year straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation over 10 years.
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 June 2024
101,063 
160,000 
261,063 
At 31 May 2025
101,063 
160,000 
261,063 
Amortisation
At 1 June 2024
29,168 
16,000 
45,168 
Charge for the year
10,106 
16,000 
26,106 
At 31 May 2025
39,274 
32,000 
71,274 
Net book value
At 31 May 2025
61,789 
128,000 
189,789 
At 31 May 2024
71,895 
144,000 
215,895 
- 5 -
410 Beers Wines And Spirits Limited Notes to the Accounts for the year ended 31 May 2025
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2024
320,752 
20,473 
- 
341,225 
Additions
1,565 
22,443 
32,980 
56,988 
At 31 May 2025
322,317 
42,916 
32,980 
398,213 
Depreciation
At 1 June 2024
82,352 
7,371 
- 
89,723 
Charge for the year
23,997 
8,583 
3,298 
35,878 
At 31 May 2025
106,349 
15,954 
3,298 
125,601 
Net book value
At 31 May 2025
215,968 
26,962 
29,682 
272,612 
At 31 May 2024
238,400 
13,102 
- 
251,502 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
662 
400 
Other debtors
- 
240,000 
662 
240,400 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
(24,751)
(1,163)
Trade creditors
11,322 
90,568 
Taxes and social security
(2,024)
6,022 
Other creditors
12,775 
12,775 
Loans from directors
529 
531 
Accruals
12,500 
12,500 
10,351 
121,233 
8
Average number of employees
During the year the average number of employees was 16 (2024: 16).
- 6 -