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12369297 frs-bus:Original frs-countries:EnglandWales 2021-01-01 2021-12-31
Registered number: 12369297
JL Drinks Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 12369297
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 28,283 17,711
Tangible Assets 5 216,039 64,935
244,322 82,646
CURRENT ASSETS
Stocks 6 213,000 195,000
Debtors 7 133,290 114,130
Cash at bank and in hand 231 358
346,521 309,488
Creditors: Amounts Falling Due Within One Year 8 (532,139 ) (339,567 )
NET CURRENT ASSETS (LIABILITIES) (185,618 ) (30,079 )
TOTAL ASSETS LESS CURRENT LIABILITIES 58,704 52,567
Creditors: Amounts Falling Due After More Than One Year 9 (633,762 ) (450,745 )
NET LIABILITIES (575,058 ) (398,178 )
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account (575,158 ) (398,278 )
SHAREHOLDERS' FUNDS (575,058) (398,178)
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For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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 Balraj Kooner
Director
28 September 2023
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
JL Drinks Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12369297 . The registered office is Building 18, The Pensnett Estate, Kingswinford, West Midlands, DY6 7NA.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website design and trade mark. The website design and trade mark are amortised to profit and loss account over their estimated economic life of 10 years.
2.5. 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:
Leasehold 10% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% on cost
2.6. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.7. 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.
2.8. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2021: 3)
5 3
4. Intangible Assets
Other
£
Cost
As at 1 January 2022 21,124
Additions 14,094
As at 31 December 2022 35,218
Amortisation
As at 1 January 2022 3,413
Provided during the period 3,522
As at 31 December 2022 6,935
Net Book Value
As at 31 December 2022 28,283
As at 1 January 2022 17,711
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2022 31,577 29,014 - 14,982
Additions 86,732 10,408 105,453 -
As at 31 December 2022 118,309 39,422 105,453 14,982
Depreciation
As at 1 January 2022 3,158 7,254 - 3,746
Provided during the period 11,831 8,042 26,363 2,809
As at 31 December 2022 14,989 15,296 26,363 6,555
Net Book Value
As at 31 December 2022 103,320 24,126 79,090 8,427
As at 1 January 2022 28,419 21,760 - 11,236
Computer Equipment Total
£ £
Cost
As at 1 January 2022 7,780 83,353
Additions 224 202,817
As at 31 December 2022 8,004 286,170
Depreciation
As at 1 January 2022 4,260 18,418
Provided during the period 2,668 51,713
As at 31 December 2022 6,928 70,131
Net Book Value
As at 31 December 2022 1,076 216,039
As at 1 January 2022 3,520 64,935
6. Stocks
2022 2021
£ £
Finished goods 213,000 195,000
213,000 195,000
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7. Debtors
2022 2021
£ £
Due within one year
Trade debtors 62,473 2,211
Prepayments and accrued income 36,756 52,199
Other debtors 32,401 30,393
VAT - 28,547
Amounts owed by other participating interests 1,660 780
133,290 114,130
8. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Net obligations under finance leases 11,039 3,794
Trade creditors 210,131 87,263
Bank loans and overdrafts 45,898 40,159
Other taxes and social security 19,847 7,624
VAT 22,367 -
Net wages 2,869 2,522
Other creditors 1,113 1,222
Provision for credit notes 3,560 -
Accruals and deferred income 5,315 690
Amounts owed to group undertakings 210,000 -
Amounts owed to related parties - 196,293
532,139 339,567
9. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance leases 98,376 7,271
Bank loans 42,338 44,770
Directors loan account 493,048 398,704
633,762 450,745
10. Obligations Under Finance Leases
2022 2021
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,039 3,794
Later than one year and not later than five years 98,376 7,271
109,415 11,065
109,415 11,065
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11. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 100 100
12. Related Party Transactions
Included in creditors due within one year is a balance of £210,000 due to parent company, JL Corp Ltd. 
13. Parent Undertaking and Controlling Party
The company's immediate and parent undertaking is JL Corp Ltd . JL Corp Ltd was incorporated in England & Wales. The ultimate controlling parties are Balraj Kooner and Sunny Kooner.
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