Company registration number: 11841689
Annual report and unaudited financial statements
for the year ended 28 February 2026
for
Keg, Cask & Bottle Ltd
Pages for filing with the Registrar
Company registration number: 11841689
Keg, Cask & Bottle Ltd
Balance sheet
as at 28 February 2026
28 Feb 26 28 Feb 25
Note £ £ £ £
Fixed assets
Intangible assets 4 12,000 12,000
Tangible assets 5 114,750 46,505
126,750 58,505
Current assets
Stocks 11,833 20,957
Debtors 8,919 1,030
Cash at bank and in hand 9,374 37,621
30,126 59,608
Creditors: amounts falling due within one year
(81,344) (75,916)
Net current liabilities (51,218) (16,308)
Total assets less current liabilities 75,532 42,197
Creditors: Amounts falling due after more than one year
(82,876) (7,998)
NET (LIABILITIES)/ASSETS (7,344) 34,199
Capital and reserves
Called up share capital 2 2
Profit and loss account (7,346) 34,197
TOTAL EQUITY (7,344) 34,199
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 28 February 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 11841689
Keg, Cask & Bottle Ltd
Balance sheet - continued
as at 28 February 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 23 September 2026 and signed on its behalf by:
Ms K Parker, Director Mr S Parker, Director
23 September 2026 23 September 2026
2
Keg, Cask & Bottle Ltd
Notes to the financial statements
for the year ended 28 February 2026
1 Company information
Keg, Cask & Bottle Ltd is a private company registered in ********. Its registered number is 11841689. The company is limited by shares. Its registered office is 424 Bury New Road, Prestwich, M25 1BD.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - 0% straight line
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property - 0% reducing balance
Plant and machinery etc.:
Improvements to property - 0% reducing balance
Plant and machinery - 15% reducing balance
Fixtures & fittings - 15% reducing balance
Motor vehicles - 15% reducing balance
3
Keg, Cask & Bottle Ltd
Notes to the financial statements - continued
for the year ended 28 February 2026
2 Accounting policies - continued
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 taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 9 (2025 - 5).
4 Intangible assets
Goodwill
£
Cost
At 1 March 2025 12,000
At 28 February 2026 12,000
Amortisation
At 28 February 2026 -
4
Keg, Cask & Bottle Ltd
Notes to the financial statements - continued
for the year ended 28 February 2026
4 Intangible assets - continued
Net book value
At 28 February 2026 12,000
At 28 February 2025 12,000
5 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 March 2025 - 60,475 60,475
Additions 53,000 20,277 73,277
At 28 February 2026 53,000 80,752 133,752
Depreciation
At 1 March 2025 - 13,970 13,970
Charge for year - 5,032 5,032
At 28 February 2026 - 19,002 19,002
Net book value
At 28 February 2026 53,000 61,750 114,750
At 28 February 2025 - 46,505 46,505
5