Caseware UK (AP4) 2022.0.179 2022.0.179 2022-12-312022-12-31truetrue2022-01-01No description of principal activity00false 14118603 2021-12-31 14118603 2022-01-01 2022-12-31 14118603 2021-01-01 2021-12-31 14118603 2022-12-31 14118603 c:Director3 2022-01-01 2022-12-31 14118603 d:Buildings d:LongLeaseholdAssets 2022-01-01 2022-12-31 14118603 d:Buildings d:LongLeaseholdAssets 2022-12-31 14118603 d:LandBuildings 2022-12-31 14118603 d:FurnitureFittings 2022-01-01 2022-12-31 14118603 d:FurnitureFittings 2022-12-31 14118603 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 14118603 d:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 14118603 d:CurrentFinancialInstruments 2022-12-31 14118603 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 14118603 d:ShareCapital 2022-12-31 14118603 d:SharePremium 2022-12-31 14118603 d:RetainedEarningsAccumulatedLosses 2022-12-31 14118603 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2022-12-31 14118603 c:OrdinaryShareClass1 2022-01-01 2022-12-31 14118603 c:OrdinaryShareClass1 2022-12-31 14118603 c:OrdinaryShareClass2 2022-01-01 2022-12-31 14118603 c:OrdinaryShareClass2 2022-12-31 14118603 c:OrdinaryShareClass3 2022-01-01 2022-12-31 14118603 c:OrdinaryShareClass3 2022-12-31 14118603 c:OrdinaryShareClass4 2022-01-01 2022-12-31 14118603 c:OrdinaryShareClass4 2022-12-31 14118603 c:OrdinaryShareClass5 2022-01-01 2022-12-31 14118603 c:OrdinaryShareClass5 2022-12-31 14118603 c:EntityNoLongerTradingButTradedInPast 2022-01-01 2022-12-31 14118603 c:FRS102 2022-01-01 2022-12-31 14118603 c:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 14118603 c:FullAccounts 2022-01-01 2022-12-31 14118603 c:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14118603









OXFORDSHIRE DRINKS LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2022

 
OXFORDSHIRE DRINKS LTD
REGISTERED NUMBER: 14118603

BALANCE SHEET
AS AT 31 DECEMBER 2022

2022
Note
£

Fixed assets
  

Tangible assets
 3 
41,856

  
41,856

Current assets
  

Debtors: amounts falling due within one year
 4 
118,232

Cash at bank and in hand
 5 
150,864

  
269,096

Creditors: amounts falling due within one year
 6 
(90,749)

Net current assets
  
 
 
178,347

Total assets less current liabilities
  
220,203

  

Net assets
  
220,203


Capital and reserves
  

Called up share capital 
  
72,123

Share premium account
  
217,877

Profit and loss account
  
(69,797)

  
220,203


Page 1

 
OXFORDSHIRE DRINKS LTD
REGISTERED NUMBER: 14118603
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2022

For the year ended 31 December 2022 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 November 2023.




G Woodward
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
OXFORDSHIRE DRINKS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

1.


General information

Oxfordshire Drinks Limited, company registration 14118603 registered in England and Wales.
Registered Office; 5 Mead Lane, Witney, England, OX28 1YD.
The company's principal activity is that of public houses and bars.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

 
2.2

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Long-term leasehold property
-
10 year lease
Fixtures and fittings
-
25%
Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other
Page 3

 
OXFORDSHIRE DRINKS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

2.Accounting policies (continued)


2.5
Financial instruments (continued)

third parties, loans to related parties and investments in ordinary shares.


3.


Tangible fixed assets





Long-term leasehold property
Fixtures and fittings
Total

£
£
£



Cost or valuation


Additions
40,816
1,041
41,857



At 31 December 2022

40,816
1,041
41,857



Depreciation


Charge for the year on owned assets
-
1
1



At 31 December 2022

-
1
1



Net book value



At 31 December 2022
40,816
1,040
41,856




The net book value of land and buildings may be further analysed as follows:


2022
£

Long leasehold
40,816

40,816


Page 4

 
OXFORDSHIRE DRINKS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

4.


Debtors

2022
£


Other debtors
75,732

Prepayments and accrued income
42,500

118,232



5.


Cash and cash equivalents

2022
£

Cash at bank and in hand
150,864

150,864



6.


Creditors: Amounts falling due within one year

2022
£

Trade creditors
53,799

Other creditors
36,950

90,749



7.


Financial instruments

2022
£

Financial assets


Financial assets measured at fair value through profit or loss
150,864




Financial assets measured at fair value through profit or loss comprise; Cash at bank and in hand.

Page 5

 
OXFORDSHIRE DRINKS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

8.


Share capital

2022
£
Allotted, called up and fully paid


1 A1 Ordinary share of £1.00
1
1 A2 Ordinary share of £1.00
1
1 B1 Ordinary share of £1.00
1
1 B2 Ordinary share of £1.00
1
1 C1 Ordinary share of £1.00
1
1 C2 Ordinary share of £1.00
1
72,117 Ordinary shares of £1.00 each
72,117

72,123


During the year the company issued;
25,000 Ordinary Shares fully paid at par
12,500 Ordinary Shares fully paid at £2 per share
34,617 Ordinary Shares fully paid at £5.93 per share
1 share was also issued at par for each of the following classes of Ordinary Shares; A1, A2, B1,B2, C1 and C2.

 
Page 6