REGISTERED NUMBER: 15200293 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Nine Isles Gin Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

R A Forward

REGISTERED OFFICE:

Britannia Court

5 Moor Street

Worcester

Worcestershire

WR1 3DB

REGISTERED NUMBER:

15200293 (England and Wales)

ACCOUNTANTS:

Chandler and Partners Limited

5 Moor Street

Worcester

Worcestershire

WR1 3DB

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Nine Isles Gin Ltd for the year ended 31 October 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Nine Isles Gin Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Nine Isles Gin Ltd and state those matters that we have agreed to state to the director of Nine Isles Gin Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nine Isles Gin Ltd and its director for our work or for this report.

It is your duty to ensure that Nine Isles Gin Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Nine Isles Gin Ltd. You consider that Nine Isles Gin Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Nine Isles Gin Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Chandler and Partners Limited

5 Moor Street

Worcester

Worcestershire

WR1 3DB

Date: .............................................

FIXED ASSETS

Intangible assets

4

760

-

Tangible assets

5

1,399

445

2,159

445

CURRENT ASSETS

Stocks

22,000

1,440

Debtors

6

1,464

-

Cash at bank

224

25

23,688

1,465

CREDITORS

Amounts falling due within one year

7

(4,131

)

(12,589

)

NET CURRENT ASSETS/(LIABILITIES)

19,557

(11,124

)

TOTAL ASSETS LESS CURRENT LIABILITIES

21,716

(10,679

)

CREDITORS

Amounts falling due after more than one year

8

(42,463

)

-

NET LIABILITIES

(20,747

)

(10,679

)

CAPITAL AND RESERVES

Called up share capital

9

12

12

Retained earnings

10

(20,759

)

(10,691

)

SHAREHOLDERS' FUNDS

(20,747

)

(10,679

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 19 February 2026 and were signed by:

R A Forward - Director

1.	STATUTORY INFORMATION

Nine Isles Gin 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.

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.

Patents and licences are being amortised evenly over their estimated useful life of five 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

-

25% on reducing balance

Fixtures and fittings

-

25% 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 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

950

At 31 October 2025

950

AMORTISATION

Charge for year

190

At 31 October 2025

190

NET BOOK VALUE

At 31 October 2025

760

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 November 2024

497

-

497

Additions

349

993

1,342

At 31 October 2025

846

993

1,839

DEPRECIATION

At 1 November 2024

52

-

52

Charge for year

140

248

388

At 31 October 2025

192

248

440

NET BOOK VALUE

At 31 October 2025

654

745

1,399

At 31 October 2024

445

-

445

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

293

-

VAT

970

-

Prepayments

201

-

1,464

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,475

-

Directors' current accounts

-

10,933

Accrued expenses

1,656

1,656

4,131

12,589

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Directors' loan accounts

42,463

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,200

Ordinary

0.01

12

12

10.

RESERVES

Retained

earnings

£

At 1 November 2024

(10,691

)

Deficit for the year

(10,068

)

At 31 October 2025

(20,759

)