REGISTERED NUMBER: 13157019 (England and Wales)

THE BOTTLE & GLASS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

J-P Wharton

J A Kirby

Mrs J C Kirby

REGISTERED OFFICE:

11 Sadler Court

Stirlin Point

Lincoln

Lincolnshire

LN6 3RG

REGISTERED NUMBER:

13157019 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

4 Henley Way

Doddington Road

Lincoln

Lincolnshire

LN6 3QR

FIXED ASSETS

Tangible assets

4

716,133

719,770

CURRENT ASSETS

Stocks

6,108

10,720

Debtors

5

12,276

3,574

Cash at bank and in hand

25,904

8,662

44,288

22,956

CREDITORS

Amounts falling due within one year

6

878,001

1,033,057

NET CURRENT LIABILITIES

(833,713

)

(1,010,101

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(117,580

)

(290,331

)

CREDITORS

Amounts falling due after more than one year

7

324,299

-

NET LIABILITIES

(441,879

)

(290,331

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(441,979

)

(290,431

)

SHAREHOLDERS' FUNDS

(441,879

)

(290,331

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 7 October 2026 and were signed on its behalf by:

J A Kirby - Director

1.	STATUTORY INFORMATION

The Bottle & Glass Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods

Turnover from the sale of beverages and food items is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on the order of food or drinks.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

Nil

Plant and machinery etc

-

Straight line over 5 years, Straight line over 7 years and Straight line over 3 years

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell and 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the income statement in the period to which they relate.

Going concern

During the year to 31 January 2026, the company suffered a loss of £126,385 (2025: £121,425) and at that date its liabilities exceeded its assets by £416,716 (2025: £290,331). The company is reliant upon the ongoing support of its directors. The directors consider the going concern basis of accounting to be appropriate for the business and in these financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2025 - 29 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

674,997

103,243

778,240

Additions

-

15,166

15,166

At 31 January 2026

674,997

118,409

793,406

DEPRECIATION

At 1 February 2025

-

58,470

58,470

Charge for year

-

18,803

18,803

At 31 January 2026

-

77,273

77,273

NET BOOK VALUE

At 31 January 2026

674,997

41,136

716,133

At 31 January 2025

674,997

44,773

719,770

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

2,126

200

Other debtors

10,150

3,374

12,276

3,574

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

1,761

-

Trade creditors

30,348

44,365

Taxation and social security

73,974

10,141

Other creditors

771,918

978,551

878,001

1,033,057

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

8,273

-

Other creditors

316,026

-

324,299

-

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

25,357

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Other loans

527,201

259,867

There is a fixed and a floating charge over the undertaking and all property and assets present and future of the company held by NSW Developments Limited

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100