REGISTERED NUMBER: 03129717 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

BOOTLEGGERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Richard Simms

John Robert Bentley

SECRETARY:

Richard Simms

REGISTERED OFFICE:

76 St Georges Road

KINGSTON UPON HULL

East Yorkshire

HU3 6EJ

REGISTERED NUMBER:

03129717 (England and Wales)

ACCOUNTANTS:

G & C Professionals Limited

trading as Graham & Company

Chartered Certified Accountants

Cleveland House

1-10 Sitwell Street

KINGSTON UPON HULL

East Yorkshire

HU8 7BE

FIXED ASSETS

Tangible assets

4

1,209

1,662

Investments

5

-

-

1,209

1,662

CURRENT ASSETS

Stocks

6

27,456

35,384

Debtors

7

890

1,048

Cash at bank and in hand

3,846

5,716

32,192

42,148

CREDITORS

Amounts falling due within one year

8

7,751

8,132

NET CURRENT ASSETS

24,441

34,016

TOTAL ASSETS LESS CURRENT LIABILITIES

25,650

35,678

RESERVES

Income and expenditure account

9

25,650

35,678

25,650

35,678

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 surplus or deficit 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:

Richard Simms - Director

John Robert Bentley - Director

1.	STATUTORY INFORMATION

BOOTLEGGERS LIMITED is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

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 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

and 31 January 2026

13,424

5,495

1,391

20,310

DEPRECIATION

At 1 February 2025

12,262

4,995

1,391

18,648

Charge for year

353

100

-

453

At 31 January 2026

12,615

5,095

1,391

19,101

NET BOOK VALUE

At 31 January 2026

809

400

-

1,209

At 31 January 2025

1,162

500

-

1,662

5.	FIXED ASSET INVESTMENTS

The company owns a minority interest in the shares of an unquoted trading company (5 Ordinary shares @ £10 each). The directors consider these shares to have no realisable value.

6.

STOCKS

2026

2025

£

£

Goods for resale

27,456

35,384

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

263

513

Prepayments

627

535

890

1,048

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

538

543

Social security and other taxes

306

68

VAT

3,767

4,535

Other creditors

270

226

Directors' loan accounts

1,215

1,165

Accrued expenses

1,655

1,595

7,751

8,132

9.

RESERVES

Income

and

expenditure

account

£

At 1 February 2025

35,678

Deficit for the year

(10,028

)

At 31 January 2026

25,650

10.	LIMITED BY GUARANTEE

As established in the constitution of the company every member undertakes to contribute such amount as may be required (not exceeding £1) to the company's assets if it should be wound up. At 31 January 2026 the members of the company totalled 2 (2025 - 2).