REGISTERED NUMBER: 13157662 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Riverbank Distillery And Bottling

Solutions Ltd

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr K G Divilly

Mrs A J Matthews

REGISTERED OFFICE:

318 Stockport Road

Marple

Stockport

SK6 6ET

REGISTERED NUMBER:

13157662 (England and Wales)

ACCOUNTANTS:

IN Accountancy Limited

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

FIXED ASSETS

Intangible assets

4

3,450

4,025

Tangible assets

5

40,225

37,095

43,675

41,120

CURRENT ASSETS

Stocks

35,766

54,949

Debtors

6

12,304

30,885

Cash at bank

7,987

1,757

56,057

87,591

CREDITORS

Amounts falling due within one year

7

17,967

26,345

NET CURRENT ASSETS

38,090

61,246

TOTAL ASSETS LESS CURRENT LIABILITIES

81,765

102,366

CREDITORS

Amounts falling due after more than one year

8

(242,132

)

(272,047

)

PROVISIONS FOR LIABILITIES

(7,643

)

-

NET LIABILITIES

(168,010

)

(169,681

)

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

9

30,071

-

Retained earnings

(198,181

)

(169,781

)

SHAREHOLDERS' FUNDS

(168,010

)

(169,681

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

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

The financial statements were approved by the Board of Directors and authorised for issue on 10 July 2026 and were signed on its behalf by:

Mr K G Divilly - Director

Mrs A J Matthews - Director

1.	STATUTORY INFORMATION

Riverbank Distillery And Bottling Solutions 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.

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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

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

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.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost and 20% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

5,750

AMORTISATION

At 1 April 2025

1,725

Charge for year

575

At 31 March 2026

2,300

NET BOOK VALUE

At 31 March 2026

3,450

At 31 March 2025

4,025

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST OR VALUATION

At 1 April 2025

113,561

Disposals

(41,500

)

Revaluations

37,125

At 31 March 2026

109,186

DEPRECIATION

At 1 April 2025

76,465

Charge for year

18,857

Eliminated on disposal

(26,361

)

At 31 March 2026

68,961

NET BOOK VALUE

At 31 March 2026

40,225

At 31 March 2025

37,096

Plant and Machinery are stated at their revalued amount, being fair value at the date of revaluation less subsequent accumulated depreciation.

The Plant and Machinery were revalued on by the directors]. The valuation was not independently undertaken and was based on current market values for plant and machinery of a similar make, model, age and condition.

The carrying amount of the Plant and Machinery at the reporting date was £40,149. Had the Plant and Machinery continued to be measured under the cost model, their carrying amount would have been £3,024.

The revaluation resulted in an increase of £37,125, which has been recognised in other comprehensive income and credited to the revaluation reserve

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

4,016

27,470

Other debtors

8,288

3,415

12,304

30,885

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

-

10,733

Taxation and social security

2,072

18

Other creditors

15,895

15,594

17,967

26,345

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

242,132

272,047

9.

RESERVES

Revaluation

reserve

£

Revaluation

30,071

At 31 March 2026

30,071

10.	RELATED PARTY DISCLOSURES

The Company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

The company owes £242,132 (2025: £272,047) to Bars at Yours Ltd.

11.	ULTIMATE CONTROLLING PARTY

The company's immediate and ultimate parent undertaking is Divilly Holdings Limited (14359830) .

Divilly Holdings Limited was incorporated in England & Wales.