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Company Registration No. 06465865 (England and Wales)
TRICKY DRINKS LTD Unaudited accounts for the year ended 31 January 2023
TRICKY DRINKS LTD Unaudited accounts Contents
Page
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TRICKY DRINKS LTD Company Information for the year ended 31 January 2023
Director
Mr Mathew Gillett
Company Number
06465865 (England and Wales)
Registered Office
HIGHER WILLAND FARM CHURCHSTANTON TAUNTON TA3 7RL ENGLAND
Accountants
Monksilver GP Ltd The Old Schoolhouse Monksilver Taunton Somerset TA4 4HY
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TRICKY DRINKS LTD Accountants' report
Accountants' report to the director of TRICKY DRINKS LTD on the preparation of the unaudited statutory accounts for the year ended 31 January 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of TRICKY DRINKS LTD for the year ended 31 January 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of TRICKY DRINKS LTD, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of TRICKY DRINKS LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TRICKY DRINKS LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that TRICKY DRINKS 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 loss of TRICKY DRINKS LTD. You consider that TRICKY DRINKS LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of TRICKY DRINKS 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 statutory accounts.
Monksilver GP Ltd The Old Schoolhouse Monksilver Taunton Somerset TA4 4HY 13 October 2023
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TRICKY DRINKS LTD Statement of financial position as at 31 January 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
3,444 
4,200 
Tangible assets
45,975 
14,927 
49,419 
19,127 
Current assets
Inventories
14,650 
10,150 
Debtors
6,430 
2,276 
Cash at bank and in hand
2,971 
501 
24,051 
12,927 
Creditors: amounts falling due within one year
(81,708)
(19,048)
Net current liabilities
(57,657)
(6,121)
Total assets less current liabilities
(8,238)
13,006 
Creditors: amounts falling due after more than one year
(13,269)
(26,941)
Net liabilities
(21,507)
(13,935)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(21,508)
(13,936)
Shareholders' funds
(21,507)
(13,935)
For the year ending 31 January 2023 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 October 2023 and were signed on its behalf by
Mr Mathew Gillett Director Company Registration No. 06465865
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TRICKY DRINKS LTD Notes to the Accounts for the year ended 31 January 2023
1
Statutory information
TRICKY DRINKS LTD is a private company, limited by shares, registered in England and Wales, registration number 06465865. The registered office is HIGHER WILLAND FARM, CHURCHSTANTON, TAUNTON, TA3 7RL, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2022
7,000 
At 31 January 2023
7,000 
Amortisation
At 1 February 2022
2,800 
Charge for the year
756 
At 31 January 2023
3,556 
Net book value
At 31 January 2023
3,444 
At 31 January 2022
4,200 
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TRICKY DRINKS LTD Notes to the Accounts for the year ended 31 January 2023
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2022
20,849 
5,000 
25,849 
Additions
41,140 
- 
41,140 
At 31 January 2023
61,989 
5,000 
66,989 
Depreciation
At 1 February 2022
8,183 
2,739 
10,922 
Charge for the year
9,685 
407 
10,092 
At 31 January 2023
17,868 
3,146 
21,014 
Net book value
At 31 January 2023
44,121 
1,854 
45,975 
At 31 January 2022
12,666 
2,261 
14,927 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
5,538 
- 
Trade debtors
832 
1,373 
Other debtors
60 
903 
6,430 
2,276 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
- 
15 
Other creditors
289 
487 
Loans from directors
80,509 
17,636 
Accruals
910 
910 
81,708 
19,048 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
13,269 
21,501 
Other creditors
- 
5,440 
13,269 
26,941 
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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