The Bottle Company (South) Ltd


Director	BRINE, Anna Louise


Registered Address	Unit 1, Pixash Business Centre Pixash Lane
	Keynsham
	Bristol
	BS31 1TP


Registered Number	05570060 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		14,504		18,367
			14,504		18,367
Current assets
Stocks	4	756,970		675,325
Debtors		335,216		396,989
Cash at bank and on hand		382,733		212,197
		1,474,919		1,284,511
Creditors amounts falling due within one year	5	(368,585)		(192,459)
Net current assets (liabilities)			1,106,334		1,092,052
Total assets less current liabilities			1,120,838		1,110,419
Net assets			1,120,838		1,110,419
Capital and reserves
Called up share capital			99		99
Profit and loss account			1,120,739		1,110,320
Shareholders' funds			1,120,838		1,110,419

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 18 September 2026, and are signed on its behalf by:

BRINE, Anna Louise
Director
Registered Company No. 05570060

The Bottle Company (South) Ltd

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Vehicles	25
	Office Equipment	25

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	7		4

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 January 25	2,916	85,934	9,175	48,036	146,061
At 31 December 25	2,916	85,934	9,175	48,036	146,061
Depreciation and impairment
At 01 January 25	-	72,301	8,982	46,411	127,694
Charge for year	-	3,863	-	-	3,863
At 31 December 25	-	76,164	8,982	46,411	131,557
Net book value
At 31 December 25	2,916	9,770	193	1,625	14,504
At 31 December 24	2,916	13,633	193	1,625	18,367

4.	Stocks

	2025	2024
	£	£
Other stocks	756,970	675,325
Total	756,970	675,325

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	99,275	95,219
Taxation and social security	77,443	91,207
Other creditors	1,441	2,807
Accrued liabilities and deferred income	190,426	3,226
Total	368,585	192,459


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.