for the Period Ended 31 March 2026
| Directors report | |
| Profit and loss | |
| Balance sheet | |
| Additional notes | |
| Balance sheet notes | |
| Community Interest Report |
Directors' report period ended
The directors present their report with the financial statements of the company for the period ended 31 March 2026
Political and charitable donations
Additional information
The company continues to sell spirits distilled in Ukraine from fruit and cereals harvested in the vicinity of the Chernobyl Nuclear Power Plant. Bottled spirits are imported to the UK and sold directly to consumers via the company’s online shop and through a third party online retailer. The company sold 1,336 bottles in the year, down from 2,061 bottles in the previous year. During the year, the company started a trial to sell through the company’s online shop to consumers in six EU countries, using a fulfilment agent based in the Netherlands. It is hoped to increase sales through this channel. Sales in the year were £55,383 (2025: £94,096) resulting in a profit before charitable contributions and tax of £9,483 (2025: £34,106). No dividends were declared or paid in the year (2025: nil) and no salaries were paid to directors (2025: nil). All directors provided services to the company at no charge, including management, operations, accounting, secretarial and design services.
Directors
The directors shown below have held office during the whole of the period from
1 April 2025
to
31 March 2026
The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006
This report was approved by the board of directors on
And signed on behalf of the board by:
Name:
Status: Director
for the Period Ended
| 2026 | 2025 | |
|---|---|---|
|
|
£ |
£ |
| Turnover: |
|
|
| Cost of sales: |
(
|
(
|
| Gross profit(or loss): |
|
|
| Administrative expenses: |
(
|
(
|
| Operating profit(or loss): |
( |
|
| Interest receivable and similar income: |
|
|
| Profit(or loss) before tax: |
( |
|
| Tax: |
|
(
|
| Profit(or loss) for the financial year: |
( |
|
As at
| Notes | 2026 | 2025 | |
|---|---|---|---|
|
|
£ |
£ |
|
| Fixed assets | |||
| Tangible assets: | 3 |
|
|
| Total fixed assets: |
|
|
|
| Current assets | |||
| Stocks: | 4 |
|
|
| Debtors: | 5 |
|
|
| Cash at bank and in hand: |
|
|
|
| Total current assets: |
|
|
|
| Creditors: amounts falling due within one year: | 6 |
(
|
(
|
| Net current assets (liabilities): |
|
|
|
| Total assets less current liabilities: |
|
|
|
| Creditors: amounts falling due after more than one year: | 7 |
(
|
(
|
| Total net assets (liabilities): |
|
|
|
| Capital and reserves | |||
| Called up share capital: |
|
|
|
| Share premium account: |
|
|
|
| Profit and loss account: |
|
|
|
| Total Shareholders' funds: |
|
|
The notes form part of these financial statements
This report was approved by the board of directors on
and signed on behalf of the board by:
Name:
Status: Director
The notes form part of these financial statements
for the Period Ended 31 March 2026
Basis of measurement and preparation
Tangible fixed assets depreciation policy
Other accounting policies
for the Period Ended 31 March 2026
| 2026 | 2025 | |
|---|---|---|
| Average number of employees during the period |
|
|
for the Period Ended 31 March 2026
| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total | |
|---|---|---|---|---|---|---|
| Cost | £ | £ | £ | £ | £ | £ |
| At 1 April 2025 |
|
|
||||
| Additions | ||||||
| Disposals | ||||||
| Revaluations | ||||||
| Transfers | ||||||
| At 31 March 2026 |
|
|
||||
| Depreciation | ||||||
| At 1 April 2025 |
|
|
||||
| Charge for year |
|
|
||||
| On disposals | ||||||
| Other adjustments | ||||||
| At 31 March 2026 |
|
|
||||
| Net book value | ||||||
| At 31 March 2026 |
|
|
||||
| At 31 March 2025 |
|
|
for the Period Ended 31 March 2026
| 2026 | 2025 | |
|---|---|---|
| £ | £ | |
| Stocks |
|
|
| Total |
|
|
for the Period Ended 31 March 2026
| 2026 | 2025 | |
|---|---|---|
| £ | £ | |
| Trade debtors |
|
|
| Prepayments and accrued income |
|
|
| Total |
|
|
for the Period Ended 31 March 2026
| 2026 | 2025 | |
|---|---|---|
| £ | £ | |
| Trade creditors |
|
|
| Taxation and social security |
|
|
| Accruals and deferred income |
|
|
| Other creditors |
|
|
| Total |
|
|
for the Period Ended 31 March 2026
| 2026 | 2025 | |
|---|---|---|
| £ | £ | |
| Other creditors |
|
|
| Total |
|
|
The company was established to import and sell spirits from fruit and cereals harvested in the vicinity of the Chernobyl Nuclear Power Plant. Three of the directors are respected scientists and experts on the 1986 Chernobyl accident, especially its impact on the local environment. Rigorous measurement of radiation shows that there is no material risk associated with spirits distilled from crops grown in the area. The environment affected by the accident is recovering. As part of the recovery, it is important to show that normal agriculture can take place. The company's activities are helping this. Profit (after any capped dividends paid to shareholders, although none have been paid since incorporation) is used to benefit people and wildlife in the areas affected by the power plant accident, either through research, donations to appropriate not-for-profit organisations or direct aid. The company’s activities will provide benefit to: 1. People living in the regions of Ukraine and Belarus which were affected by the accident at the Chernobyl Nuclear Power Plant; 2. The sustainable development of wildlife resources in the region, in particular nature reserves set up in abandoned lands; and 3. Research to support an improved public understanding of the impacts of the Chernobyl accident both in the affected regions and internationally. Activities The company continues to sell spirits distilled in Ukraine from fruit and cereals harvested in the vicinity of the Chernobyl Nuclear Power Plant. Bottled spirits are imported to the UK and sold directly to consumers via the company’s online shop and through a third party online retailer. The company sold 1,336 bottles in the year, down from 2,061 bottles in the previous year. During the year, the company started a trial to sell through the company's online shop to consumers in six EU countries, using a fulfilment agent based in the Netherlands. It is hoped to increase sales through this channel. Sales in the year were £55,383 (2025: £94,096) resulting in a profit before charitable contributions and tax of £9,483 (2025: £34,106). Charitable payments of £11,030 (2025: £10,976) were made. £10,000 of this was to New Forest for Ukraine (NFFU), a UK registered charity set up in 2024 to assist the millions of families displaced and suffering hardship as a result of the full Russian invasion of Ukraine. NFFU is using the company’s donation to help families in the Chernobyl region. With the help of their Ukrainian partner Eleon, NFFU have delivered clothes, toiletries, bedding and new baby packs to the Chernobyl affected Zhytomir Region. In addition, £1,130 was used to fund a Christmas party at Narodychi Lyceum, a secondary school in Narodychi, a town around 50 miles from the power plant, which was badly affected economically following the accident. The school was damaged by bombing following the 2022 full invasion. No dividends were declared or paid in the year (2025: nil) and no salaries were paid to directors (2025: nil). All directors provided services to the company at no charge, including management, operations, accounting, secretarial and design services.
Due to the current war in Ukraine, in-person consultation with stakeholders was impossible. Correspondence was continued with Narodychi Lyceum (a secondary school) and the NGO Zalozhnyky Chornobylia. This led to a donation of £1,030 to support children’s Christmas parties in the Lyceum and two junior schools. The Christmas parties had been cancelled due to the war. Due to the difficulty in carrying out direct consultation and support for stakeholders at the current time, we have initiated a partnership with New Forest For Ukraine and their Ukrainian partner Eleon who have detailed knowledge of the area. This financial year we have donated £10,000 to NFFU.
No remuneration was received
No transfer of assets other than for full consideration
This report was approved by the board of directors on
24 July 2026
And signed on behalf of the board by:
Name: Neil Smith
Status: Director