REGISTERED NUMBER: 03965886 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Bubbles And Fizz Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M S Hooper

A W Hooper

REGISTERED OFFICE:

13a Duke Street

Southport

Merseyside

PR8 1LS

REGISTERED NUMBER:

03965886 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Ltd

13a Duke Street

Southport

Merseyside

PR8 1LS

FIXED ASSETS

Tangible assets

4

134,539

153,141

Investment property

5

407,001

407,001

541,540

560,142

CURRENT ASSETS

Stocks

239,943

195,035

Debtors

6

489,040

462,149

Cash at bank and in hand

543,638

617,963

1,272,621

1,275,147

CREDITORS

Amounts falling due within one year

7

(419,658

)

(405,996

)

NET CURRENT ASSETS

852,963

869,151

TOTAL ASSETS LESS CURRENT LIABILITIES

1,394,503

1,429,293

PROVISIONS FOR LIABILITIES

8

(31,131

)

(35,557

)

NET ASSETS

1,363,372

1,393,736

CAPITAL AND RESERVES

Called up share capital

9

72,000

72,000

Retained earnings

1,291,372

1,321,736

SHAREHOLDERS' FUNDS

1,363,372

1,393,736

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

A W Hooper - Director

1.	STATUTORY INFORMATION

Bubbles And Fizz Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Turnover

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

Goodwill

Goodwill, which relates to the cost of a business in 2003, was amortised annually until 2008 from when the directors considered that the market value up to 31 August 2012 would be at least equal to the net book value brought forward of £85,000. This value has been amortised from 1 September 2012 over the remaining estimated useful life of 10 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Short leasehold

-

Straight line over the term of the lease

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

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

Financial instruments

Listed investments are stated at market value.

Taxation

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

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 59 (2024 - 57 ) .

4.	TANGIBLE FIXED ASSETS

Short

Plant and

Motor

leasehold

machinery

vehicles

Totals

£

£

£

£

COST

At 1 September 2024

13,180

318,273

21,880

353,333

Additions

-

3,121

-

3,121

At 31 August 2025

13,180

321,394

21,880

356,454

DEPRECIATION

At 1 September 2024

2,268

180,403

17,521

200,192

Charge for year

108

20,743

872

21,723

At 31 August 2025

2,376

201,146

18,393

221,915

NET BOOK VALUE

At 31 August 2025

10,804

120,248

3,487

134,539

At 31 August 2024

10,912

137,870

4,359

153,141

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

and 31 August 2025

407,001

NET BOOK VALUE

At 31 August 2025

407,001

At 31 August 2024

407,001

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

429,040

402,149

Amounts falling due after more than one year:

Other debtors

60,000

60,000

Aggregate amounts

489,040

462,149

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

383,554

368,927

Taxation and social security

21,752

22,270

Other creditors

14,352

14,799

419,658

405,996

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

31,131

35,557

Deferred tax

£

Balance at 1 September 2024

35,557

Provided during year

(4,426

)

Balance at 31 August 2025

31,131

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

72,000

Ordinary

£1

72,000

72,000

10.	RELATED PARTY DISCLOSURES