Gosnells Beverages Ltd

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

Registered number: 08188344

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		65,111		78,179

			65,111		78,179
CURRENT ASSETS
Stocks	5	60,239		62,091
Debtors	6	72,847		152,770
Cash at bank and in hand		534		-

		133,620		214,861
Creditors: Amounts Falling Due Within One Year	7	(249,201 )		(218,567 )

NET CURRENT ASSETS (LIABILITIES)			(115,581 )		(3,706 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(50,470 )		74,473

Creditors: Amounts Falling Due After More Than One Year	8		(20,915 )		(57,210 )

NET (LIABILITIES)/ASSETS			(71,385 )		17,263

CAPITAL AND RESERVES
Called up share capital	9		102,002		68,810
Share premium account			2,790,730		2,313,816
Profit and Loss Account			(2,964,117 )		(2,365,363 )

SHAREHOLDERS' FUNDS			(71,385)		17,263

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Gosnells Beverages Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 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 Thomas Gosnell

Director

14/09/2026

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

1. General Information

Gosnells Beverages Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08188344 . The registered office is 1st Floor Olympus House, Quedgeley, Gloucester, GL2 4NF.

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:

Plant & Machinery	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	33% reducing balance

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.

2.5. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 36 (2024: 14)

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Gosnells Beverages Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	81,578	112,213	4,742	198,533
Additions	2,881	3,680	-	6,561

As at 31 December 2025	84,459	115,893	4,742	205,094

Depreciation
As at 1 January 2025	55,108	61,477	3,769	120,354
Provided during the period	6,618	12,687	324	19,629

As at 31 December 2025	61,726	74,164	4,093	139,983

Net Book Value
As at 31 December 2025	22,733	41,729	649	65,111

As at 1 January 2025	26,470	50,736	973	78,179

5. Stocks

	2025	2024
	£	£
Stock	60,239	62,091

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	8,807	131,846
Other debtors	64,040	20,924

	72,847	152,770

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	102,669	44,276
Bank loans and overdrafts	27,757	23,476
Other loans	45,490	-
Other creditors	45,848	104,437
Taxation and social security	27,437	46,378

	249,201	218,567

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Gosnells Beverages Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

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

	2025	2024
	£	£
Bank loans	20,915	26,888
Other creditors	-	30,322

	20,915	57,210

9. Share Capital

	2025	2024
	£	£
Called Up Share Capital not Paid	5,000	-
Called Up Share Capital has been paid up	97,002	68,810

Amount of Allotted, Called Up Share Capital	102,002	68,810

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