Naughty Hare Distillery Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 14753424

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		527		598
Tangible Assets	5		4,382		5,841

			4,909		6,439
CURRENT ASSETS
Stocks	6	10,750		10,500
Debtors	7	244		178
Cash at bank and in hand		3,125		258

		14,119		10,936
Creditors: Amounts Falling Due Within One Year	8	(33,837 )		(31,607 )

NET CURRENT ASSETS (LIABILITIES)			(19,718 )		(20,671 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(14,809 )		(14,232 )

NET LIABILITIES			(14,809 )		(14,232 )

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			(14,811 )		(14,234 )

SHAREHOLDERS' FUNDS			(14,809)		(14,232)

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Naughty Hare Distillery Limited

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

Mrs Dawn Jacques

Director

14/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Naughty Hare Distillery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14753424 . The registered office is Hill Farm , Willesley Wood Side , Willesley Ashby-De-La-Zouch , Leicestershire, LE65 2UP.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are patents. They are amortised to profit and loss account over their estimated economic life of 10 years.

2.4. 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:

Freehold	3% reducing balance basis
Plant & Machinery	25% reducing balance basis

2.5. 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: 2 (2025: 2)

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Naughty Hare Distillery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	710

As at 31 March 2026	710

Amortisation
As at 1 April 2025	112
Provided during the period	71

As at 31 March 2026	183

Net Book Value
As at 31 March 2026	527

As at 1 April 2025	598

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 April 2025	1,170	7,361	8,531

As at 31 March 2026	1,170	7,361	8,531

Depreciation
As at 1 April 2025	512	2,178	2,690
Provided during the period	164	1,295	1,459

As at 31 March 2026	676	3,473	4,149

Net Book Value
As at 31 March 2026	494	3,888	4,382

As at 1 April 2025	658	5,183	5,841

6. Stocks

	2026	2025
	£	£
Stock	10,750	10,500

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	244	178

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Naughty Hare Distillery Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	2	-
Amounts owed to participating interests	-	7,845
Other creditors	33,835	23,762

	33,837	31,607

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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