Leith Bottle Shop Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC721619

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,412		9,498

			5,412		9,498
CURRENT ASSETS
Stocks	5	30,702		33,339
Debtors	6	10,989		3,775
Investments	7	2,727		6,322
Cash at bank and in hand		4,862		1,474

		49,280		44,910
Creditors: Amounts Falling Due Within One Year	8	(91,429 )		(103,467 )

NET CURRENT ASSETS (LIABILITIES)			(42,149 )		(58,557 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(36,737 )		(49,059 )

NET LIABILITIES			(36,737 )		(49,059 )

CAPITAL AND RESERVES
Called up share capital	9		200		200
Profit and Loss Account			(36,937 )		(49,259 )

SHAREHOLDERS' FUNDS			(36,737)		(49,059)

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Leith Bottle Shop Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Alexander Harriss

Director

28/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Leith Bottle Shop Limited is a private company, limited by shares, incorporated in England & Wales, registered number SC721619 . The registered office is 2f2 4 Wellington Street, Edinburgh, EH7 5ED.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20%
Computer Equipment	25%

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 February 2025	22,003	1,575	23,578
Additions	-	951	951

As at 31 January 2026	22,003	2,526	24,529

Depreciation
As at 1 February 2025	13,202	878	14,080
Provided during the period	4,401	636	5,037

As at 31 January 2026	17,603	1,514	19,117

...CONTINUED

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Leith Bottle Shop Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026	4,400	1,012	5,412

As at 1 February 2025	8,801	697	9,498

5. Stocks

	2026	2025
	£	£
Stock	30,702	33,339

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	296	648
Other debtors	10,693	3,127

	10,989	3,775

7. Current Asset Investments

	2026	2025
	£	£
Short term deposits	2,727	6,322

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	15,473	20,139
Bank loans and overdrafts	1,029	131
Other creditors	73,777	77,959
Taxation and social security	1,150	5,238

	91,429	103,467

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	200	200

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