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REGISTERED NUMBER: 10666830 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

The Station Drinks Company Limited

The Station Drinks Company Limited (Registered number: 10666830)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


The Station Drinks Company Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: R A Leaver
Mrs T Leaver





REGISTERED OFFICE: 47 West Street
Chichester
West Sussex
PO19 1RP





REGISTERED NUMBER: 10666830 (England and Wales)





ACCOUNTANTS: Smithe & Co Limited
Chichester Enterprise Centre
Terminus Road
Chichester
West Sussex
PO19 8FY

The Station Drinks Company Limited (Registered number: 10666830)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 206 167

CURRENT ASSETS
Debtors 5 89,719 66,835
Cash at bank 1 7,924
89,720 74,759
CREDITORS
Amounts falling due within one year 6 89,738 74,844
NET CURRENT LIABILITIES (18 ) (85 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

188

82

PROVISIONS FOR LIABILITIES 39 31
NET ASSETS 149 51

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 7 147 49
9 149 51

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 12 October 2023 and were signed on its behalf by:



R A Leaver - Director


The Station Drinks Company Limited (Registered number: 10666830)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

The Station Drinks Company Limited 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 25% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

The Station Drinks Company Limited (Registered number: 10666830)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 666
Additions 274
At 31 March 2023 940
DEPRECIATION
At 1 April 2022 499
Charge for year 235
At 31 March 2023 734
NET BOOK VALUE
At 31 March 2023 206
At 31 March 2022 167

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 26,757 13,907
Other debtors 62,962 52,928
89,719 66,835

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 9,567 -
Hire purchase contracts - 6,129
Trade creditors 19,726 5,240
Taxation and social security 59,245 62,275
Other creditors 1,200 1,200
89,738 74,844

7. RESERVES
Retained
earnings
£   

At 1 April 2022 49
Profit for the year 77,498
Dividends (77,400 )
At 31 March 2023 147

The Station Drinks Company Limited (Registered number: 10666830)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2023 and 31 March 2022:

31.3.23 31.3.22
£    £   
R A Leaver and Mrs T Leaver
Balance outstanding at start of year 37,165 15,395
Amounts advanced 7,502 21,770
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 44,667 37,165

9. RECONCILIATION OF MOVEMENTS IN RESERVES
31.3.23 31.3.22
£    £   
Profit for the financial year 77,498 87,365
Dividends (77,400 ) (87,500 )
98 (135 )
Opening reserves - 186
Net addition to reserves 98 51
Opening reserves 51 -
Closing reserves 149 51