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REGISTERED NUMBER: SC229042 (Scotland)

Financial Statements

for the Year Ended 30 April 2026

for

The Bottlers Limited

The Bottlers Limited (Registered number: SC229042)

Contents of the Financial Statements

for the Year Ended 30 April 2026

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

The Bottlers Limited

Company Information

for the Year Ended 30 April 2026

| DIRECTORS: | Z Mohamed

| R Richards

| REGISTERED OFFICE: | 21/23 Comely Bank Road

| Edinburgh

| EH4 1DS

| REGISTERED NUMBER: | SC229042 (Scotland)

| ACCOUNTANTS: | Gibson McKerrell Burrows Limited

| 28 Rutland Square

| Edinburgh

| EH1 2BW

The Bottlers Limited (Registered number: SC229042)

Statement of Financial Position

30 April 2026

| 2026 |  | 2025

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 86,961 |  | 86,961 |  |

Debtors | 4 | 49 |  | 47 |  |

Cash at bank | 1,430 |  | 2,758 |  |

88,440 |  | 89,766 |  |

CREDITORS

Amounts falling due within one year | 5 | 57,372 |  | 57,369 |  |

NET CURRENT ASSETS | 31,068 |  | 32,397 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 31,068 |  | 32,397 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 30,968 |  | 32,297 |  |

SHAREHOLDERS' FUNDS | 31,068 |  | 32,397 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 6 July 2026 and were signed on its behalf by:

Z Mohamed - Director

The Bottlers Limited (Registered number: SC229042)

Notes to the Financial Statements

for the Year Ended 30 April 2026

1. | STATUTORY INFORMATION

| The Bottlers Limited is a private company, limited by shares , registered in Scotland. 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.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis.

| At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The loss is recognised immediately in the Income Statement.

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and payables, loans from banks and other third parties.

| At the end of each reporting period, financial assets that are measured at cost are assessed for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Income Statement. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in the Income Statement.

| Financial assets are derecognised when (a) the contractual rights to the cash flows arising from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party, or (c) control of the asset has been transferred to another party.

| Financial liabilities are measured at amortised cost less any accumulated impairment losses. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

The Bottlers Limited (Registered number: SC229042)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

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

2026 | 2025 |

£ | £ |

| Trade debtors | 6 |  | 6 |  |

| VAT | 43 |  | 41 |  |

49 |  | 47 |  |

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

2026 | 2025 |

£ | £ |

| Trade creditors | 80 |  | 78 |  |

| Other creditors | 1,119 |  | 1,118 |  |

| Directors' current accounts | 56,173 |  | 56,173 |  |

57,372 |  | 57,369 |  |

6. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025:

2026 | 2025 |

£ | £ |

| Z Mohamed

| Balance outstanding at start of year | 56,173 |  | 56,173 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 56,173 |  | 56,173 |  |