Caseware UK (AP4) 2022.0.179 2022.0.179 2023-02-282023-02-28false2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-04-26The principal activities of the company are wholesale of fruit juice, vegetable juice, mineral water, soft drinks and retail sale of beverages in specialised stores and restaurantsfalsetrue 14068188 2022-04-25 14068188 2022-04-26 2023-02-28 14068188 2021-04-26 2022-04-25 14068188 2023-02-28 14068188 c:Director3 2022-04-26 2023-02-28 14068188 d:CurrentFinancialInstruments 2023-02-28 14068188 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 14068188 d:ShareCapital 2023-02-28 14068188 d:RetainedEarningsAccumulatedLosses 2023-02-28 14068188 c:OrdinaryShareClass1 2022-04-26 2023-02-28 14068188 c:OrdinaryShareClass1 2023-02-28 14068188 c:FRS102 2022-04-26 2023-02-28 14068188 c:AuditExempt-NoAccountantsReport 2022-04-26 2023-02-28 14068188 c:FullAccounts 2022-04-26 2023-02-28 14068188 c:PrivateLimitedCompanyLtd 2022-04-26 2023-02-28 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 14068188














RUBRODRINKS UK LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD FROM 26 APRIL 2022 TO 28 FEBRUARY 2023

 
RUBRODRINKS UK LIMITED
REGISTERED NUMBER:14068188

BALANCE SHEET
AS AT 28 FEBRUARY 2023

2023
Note
£

  

Current assets
  

Stocks
 4 
186,467

Debtors: amounts falling due within one year
 5 
204,779

Cash at bank and in hand
 6 
27,572

  
418,818

Creditors: amounts falling due within one year
 7 
(398,102)

Net current assets
  
 
 
20,716

Total assets less current liabilities
  
20,716

  

Net assets
  
20,716


Capital and reserves
  

Called up share capital 
 8 
100

Profit and loss account
  
20,616

  
20,716


The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period 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 financial statements have been prepared 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 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 21 November 2023.




M Selby
Director

The notes on pages 2 to 4 form part of these financial statements.

1

 
RUBRODRINKS UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2023

1.


General information

Rubrodrinks UK Limited is a private company, limited by shares, registered in England and Wales, registration number 14068188. The registered office address is St. Marys House, 42 Vicarage Crescent, London, SW11 3LD.
The principal activities of the company are wholesale of fruit juice, vegetable juice, mineral water, soft drinks and retail sale of beverages in specialised stores and restaurants.
The company was incorporated on 26 April 2022 and commenced trading on 1 December 2022.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The company's functional and presentational currency is pound sterling.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover from the sale of beverages and concentrates are recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

 
2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.6

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.

2

 
RUBRODRINKS UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2023

2.Accounting policies (continued)

 
2.7

Creditors

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

 
2.8

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.


3.


Employees

The average monthly number of employees, including directors, during the period was 2.


4.


Stocks

2023
£

Finished goods and goods for resale
186,467



5.


Debtors

2023
£


Trade debtors
202,701

Prepayments and accrued income
2,078

204,779



6.


Cash and cash equivalents

2023
£

Cash at bank and in hand
27,572


3

 
RUBRODRINKS UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2023

7.


Creditors: Amounts falling due within one year

2023
£

Trade creditors
312,790

Corporation tax
8,955

Other taxation and social security
30,439

Other creditors
39,900

Accruals and deferred income
6,018

398,102



8.


Share capital

2023
£
Allotted, called up and fully paid


100 Ordinary shares of £1.00 each
100


On incorporation, the company issued 100 ordinary shares with a nominal value of £1 per share. The shares have attached to them full rights regarding voting, payment of dividends and distributions.


9.


Related party transactions

Included in other creditors is an amount of £39,900 due to shareholders of the company.
The loans are interest-free and repayable on demand.

 
4