REGISTERED NUMBER: 14752573 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

ROGER SMITH DISTILLERY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Mccormick

C B Pugh

B C Roger-Smith

N C Villiers

REGISTERED OFFICE:

Priory Farm Priory Lane

Selborne

Alton

GU34 3BU

REGISTERED NUMBER:

14752573 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Intangible assets

4

6,301

8,402

Tangible assets

5

199,603

224,519

205,904

232,921

CURRENT ASSETS

Stocks

5,000

5,000

Debtors

6

253

587

Cash at bank

129

2,125

5,382

7,712

CREDITORS

Amounts falling due within one year

7

85,388

70,863

NET CURRENT LIABILITIES

(80,006

)

(63,151

)

TOTAL ASSETS LESS CURRENT LIABILITIES

125,898

169,770

CAPITAL AND RESERVES

Called up share capital

8

1

1

Share premium

250,000

250,000

Retained earnings

(124,103

)

(80,231

)

SHAREHOLDERS' FUNDS

125,898

169,770

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 28th October 2026 and were signed on its behalf by:

B C Roger-Smith - Director

1.	STATUTORY INFORMATION

Roger Smith Distillery Ltd 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.

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.

The directors, having reviewed future cashflow and working capital needs, confirm that they will continue to provide such financial support as is necessary to enable the company to meet its obligations as they fall due. The accounts have therefore been prepared on a going concern basis.

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

Computer software is being amortised evenly over its estimated useful life of 5 years.

Tangible fixed assets

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

Plant and machinery etc

-

Straight line over 5 -10 years

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st April 2025

and 31st March 2026

10,503

AMORTISATION

At 1st April 2025

2,101

Charge for year

2,101

At 31st March 2026

4,202

NET BOOK VALUE

At 31st March 2026

6,301

At 31st March 2025

8,402

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2025

260,054

Additions

1,210

At 31st March 2026

261,264

DEPRECIATION

At 1st April 2025

35,535

Charge for year

26,126

At 31st March 2026

61,661

NET BOOK VALUE

At 31st March 2026

199,603

At 31st March 2025

224,519

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

253

587

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,081

3,301

Other creditors

84,307

67,562

85,388

70,863

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,333,333

ordinary

0.000001

1

1