The Mocktail Company Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 10069924

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		128		583

			128		583
CURRENT ASSETS
Stocks	5	93,450		98,530
Debtors	6	74,990		88,837

		168,440		187,367
Creditors: Amounts Falling Due Within One Year	7	(238,936 )		(197,528 )

NET CURRENT ASSETS (LIABILITIES)			(70,496 )		(10,161 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(70,368 )		(9,578 )

Creditors: Amounts Falling Due After More Than One Year	8		(17,457 )		(22,501 )

NET LIABILITIES			(87,825 )		(32,079 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(87,925 )		(32,179 )

SHAREHOLDERS' FUNDS			(87,825)		(32,079)

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The Mocktail Company Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A Haji

Director

04/06/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

The Mocktail Company Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10069924 . The registered office is 45 Fitzroy Street, London, W1T 6EB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

10% Straight Line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2025	4,549

As at 31 March 2026	4,549

Depreciation
As at 1 April 2025	3,966
Provided during the period	455

As at 31 March 2026	4,421

...CONTINUED

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The Mocktail Company Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	128

As at 1 April 2025	583

5. Stocks

	2026	2025
	£	£
Stock	93,450	98,530

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	74,990	88,837

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	46,338	62,142
Bank loans and overdrafts	41,680	54,880
Other creditors	144,371	68,717
Taxation and social security	6,547	11,789

	238,936	197,528

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	17,457	22,501

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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