BOTTLE RACK LTD - Accounts

BOTTLE RACK LTD
Contents Page
For the year ended 31 October 2025

Accountants' Report	1
Statement of Financial Position	2

BOTTLE RACK LTD Accountants' Report For the year ended 31 October 2025
Report to the directors on the preparation of the unaudited statutory accounts of BOTTLE RACK LTD for the year ended 31 October 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BOTTLE RACK LTD for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us. As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations. This report is made solely to the Board of Directors of BOTTLE RACK LTD, as a body, in accordance with the terms of our engagement letter dated 30 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of BOTTLE RACK LTD and state those matters that we have agreed to state to the Board of Directors of BOTTLE RACK LTD, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BOTTLE RACK LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that BOTTLE RACK LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of BOTTLE RACK LTD.You consider that BOTTLE RACK LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit of the accounts of BOTTLE RACK LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 31 October 2025. .................................................... Akhter's Limited 64 Castle Boulevard Nottingham Nottinghamshire NG7 1FN 30 October 2026 1

BOTTLE RACK LTD
Accountants' Report
For the year ended 31 October 2025

Report to the directors on the preparation of the unaudited statutory accounts of BOTTLE RACK LTD for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BOTTLE RACK LTD for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of BOTTLE RACK LTD, as a body, in accordance with the terms of our engagement letter dated 30 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of BOTTLE RACK LTD and state those matters that we have agreed to state to the Board of Directors of BOTTLE RACK LTD, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BOTTLE RACK LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that BOTTLE RACK LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of BOTTLE RACK LTD.You consider that BOTTLE RACK LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of BOTTLE RACK LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 31 October 2025.

....................................................

Akhter's Limited
64 Castle Boulevard
Nottingham
Nottinghamshire
NG7 1FN
30 October 2026

1

BOTTLE RACK LTD
Statement of Financial Position
As at 31 October 2025

	2025		2024
	£	£	£	£
Current assets	181,298		356,827
Creditors: amount falling due within one year	(10,931)		(103,473)
Net current assets		170,367		253,354
Total assets less current liabilities		170,367		253,354
Provisions for liabilities		(42)		(277)
Net assets		170,325		253,077


Capital and reserves		170,325		253,077

NOTES TO THE ACCOUNTS

General Information

BOTTLE RACK LTD is a private company, limited by shares, registered in England and Wales, registration number 11602366, registration address Unit 1, Rock Valley Mansfield, Nottingham, Nottinghamshire, NG18 2HA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the period was 9 (2024 : 8).

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the director on 30 October 2026 and were signed by:

--------------------------------
TEZIK Yilmaz
Director

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