11753046falsewholesale of non alcoholic drinks2025-01-012025-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-12-31http://www.companieshouse.gov.uk/cd:Director12025-01-012025-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-12-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-01-012025-12-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-01-012025-12-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-01-012025-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-12-31http://www.companieshouse.gov.uk/2025-01-012025-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/cd:FRS1022025-01-012025-12-31http://www.companieshouse.gov.uk/2025-12-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-01-012025-12-31http://www.companieshouse.gov.uk/cd:FilletedAccounts2025-01-012025-12-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 11753046
THE ALCOHOL FREE CO LTD
ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Prepared By:
McMillan Rose & Co Ltd
Chartered Certified Accountants
Haltgate house
52a Hullbridge Road
South Woodham Ferrers
Essex
CM3 5NH
THE ALCOHOL FREE CO LTD
ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
DIRECTORS
Mr T Proctor
REGISTERED OFFICE
10 Birchdale
Hullbridge
Hockley
Essex
SS5 6LY
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 11753046
ACCOUNTANTS
McMillan Rose & Co Ltd
Chartered Certified Accountants
Haltgate house
52a Hullbridge Road
South Woodham Ferrers
Essex
CM3 5NH
THE ALCOHOL FREE CO LTD
ACCOUNTS
FOR THEYEARENDED31 DECEMBER 2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
THE ALCOHOL FREE CO LTD
BALANCE SHEET AT 31 December 2025
20252024
Notes££
FIXED ASSETS
Tangible assets32,538636
CURRENT ASSETS
Stock87,45867,160
Debtors5208,201247,002
Cash at bank and in hand2,52616,183
298,185330,345
CREDITORS: Amounts falling due within one year6568,478283,028
NET CURRENT (LIABILITIES) / ASSETS(270,293)47,317
TOTAL ASSETS LESS CURRENT LIABILITIES(267,755)47,953
CREDITORS: Amounts falling due after more than one year75,22432,412
NET (LIABILITIES) / ASSETS(272,979)15,541
CAPITAL AND RESERVES
Called up share capital911
Profit and loss account(272,980)15,540
SHAREHOLDERS' FUNDS(272,979)15,541
For the year ending 31 December 2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 14 October 2026 and signed on their behalf by
.............................
Mr T Proctor
Director
THE ALCOHOL FREE CO LTD
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Going Concern
These financial statements have been prepared on the going concern basis on the basis that the director continues to financially support the company.
1c. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fixtures and Fittingsreducing balance 25%
Equipmentreducing balance 25%
1d. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
2. EMPLOYEES
20252024
No.No.
Average number of employees97
THE ALCOHOL FREE CO LTD
3. TANGIBLE FIXED ASSETS
Plant and
Machinery Etc.Total
££
Cost
At 1 January 20251,2911,291
Additions2,7482,748
At 31 December 20254,0394,039
Depreciation
At 1 January 2025655655
For the year846846
At 31 December 20251,5011,501
Net Book Amounts
At 31 December 20252,5382,538
At 31 December 2024636636
4. STOCK 20252024
££
Stock comprises:
Stock of finished goods87,45867,160
87,45867,160
5. DEBTORS 20252024
££
Amounts falling due within one year:
Trade debtors41,403185,978
VAT-26,795
Other debtors166,79834,229
208,201247,002
THE ALCOHOL FREE CO LTD
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
Bank loans and overdrafts188,75755,835
Trade creditors219,810174,542
Taxation and social security105,7048,950
Other creditors54,20743,701
568,478283,028
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20252024
££
Bank loans and overdrafts5,22432,412
5,22432,412
8. SECURED CREDITORS
20252024
££
Amount of other creditors which are secured148,151117,038
The director has given a personal guarantee on the loans to the company.
9. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
1 Ordinary shares of £1 each11
11
10. RELATED PARTY TRANSACTIONS
At the year-end date the company had lent Proctor Property Holdings Limited £37,934 and The Dry Drinker (Essex) Ltd £35,486. These loans are interest free and payable on demand.
The company purchased yearly license fees from The Dry Drinker (Essex) Ltd, net of VAT of £17,976, during the year.
The director is a shareholder of these companies.