CENTRAL CITY SPIRITS LTD - Filleted accounts

Registered number

12415246

CENTRAL CITY SPIRITS LTD

Filleted Accounts

31 January 2026

CENTRAL CITY SPIRITS LTD
Registered number:		12415246
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		15,487			26,438

Current assets
Stocks		121,756			172,328
Debtors	4	8,005			8,005
		129,761			180,333

Creditors: amounts falling due within one year	5	(104,575)			(137,423)

Net current assets			25,186			42,910

Total assets less current liabilities			40,673			69,348

Creditors: amounts falling due after more than one year	6		(12,592)			(27,569)

Provisions for liabilities			(2,943)			(3,833)


Net assets			25,138			37,946

Capital and reserves
Called up share capital			1			1
Profit and loss account			25,137			37,945

Shareholders' funds			25,138			37,946

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Patrick Dominic Kaczmarczyk
Director
Approved by the board on 30 October 2026

CENTRAL CITY SPIRITS LTD
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are recognised at transaction price.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Current and deferred tax liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	11,750		43,005		54,755
	At 31 January 2026	11,750		43,005		54,755

	Depreciation
	At 1 February 2025	5,483		22,834		28,317
	Charge for the year	2,350		8,601		10,951
	At 31 January 2026	7,833		31,435		39,268

	Net book value
	At 31 January 2026	3,917		11,570		15,487
	At 31 January 2025	6,267		20,171		26,438


4	Debtors			2026		2025
£					£

	Other debtors, deposits and prepayments			8,005		8,005


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			27,092		36,958
	Obligations under finance lease and hire purchase contracts			10,697		12,112
	Trade creditors			1,750		4,543
	Taxation and social security costs			49,182		36,169
	Other creditors, loans from director			15,854		47,641
				104,575		137,423


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			7,931		15,346
	Obligations under finance lease and hire purchase contracts			4,661		12,223
				12,592		27,569


7	Other information

	CENTRAL CITY SPIRITS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	69 Swyncombe Avenue
	London
	W5 4DR