13941455falsewholesale of wine, beer, spirits and other alcoholic beverages2022-02-252023-02-28http://www.companieshouse.gov.uk/2022-02-24http://www.companieshouse.gov.uk/cd:Director12022-02-252023-02-28http://www.companieshouse.gov.uk/pt:PlantMachinery2023-02-28http://www.companieshouse.gov.uk/pt:ShareCapital2023-02-28http://www.companieshouse.gov.uk/cd:Director22022-02-252023-02-28http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12022-02-252023-02-28http://www.companieshouse.gov.uk/cd:RegisteredOffice2022-02-252023-02-28http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2022-02-252023-02-28http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-02-28http://www.companieshouse.gov.uk/2022-02-252023-02-28http://www.companieshouse.gov.uk/cd:FRS1022022-02-252023-02-28http://www.companieshouse.gov.uk/2023-02-28http://www.companieshouse.gov.uk/cd:FullAccounts2022-02-252023-02-28http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2022-02-252023-02-28iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 13941455

JD Spirits Limited

UNAUDITED ACCOUNTS
FOR THE 369 DAY PERIOD ENDED 28 FEBRUARY 2023

Prepared By:
Lever Bros & Co
Chartered Accountants
First Floor, 690 Great West Road
Osterley Village
Isleworth
TW7 4PU

JD Spirits Limited

ACCOUNTS
FOR THE 369 DAY PERIOD ENDED 28 FEBRUARY 2023
DIRECTORS
Isabel-Catherine Demel
A Gary
REGISTERED OFFICE
First Floor 690 Great West Road
Osterley Village
Isleworth
TW7 4PU
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 13941455
ACCOUNTANTS
Lever Bros & Co
Chartered Accountants
First Floor, 690 Great West Road
Osterley Village
Isleworth
TW7 4PU

JD Spirits Limited

ACCOUNTS
FOR THE369 DAY PERIODENDED28 FEBRUARY 2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

JD Spirits Limited

BALANCE SHEET AT 28 February 2023
2023
Notes£
FIXED ASSETS
Tangible assets315,053
CURRENT ASSETS
Debtors457,498
Cash at bank and in hand2,476
59,974
CREDITORS: Amounts falling due within one year5149,458
NET CURRENT LIABILITIES(89,484)
TOTAL ASSETS LESS CURRENT LIABILITIES(74,431)
CAPITAL AND RESERVES
Called up share capital61
Profit and loss account(74,432)
SHAREHOLDERS' FUNDS(74,431)
For the year ending 28 February 2023 the company was entitled to exemption 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 directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 24 November 2023 and signed on their behalf by
.............................
Isabel-Catherine Demel
Director

JD Spirits Limited

NOTES TO THE ACCOUNTS
FOR THE 369 DAY PERIOD ENDED 28 FEBRUARY 2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Going Concern
The company had net liabilities of £74,431 at the balance sheet date. However, included in other creditors was £127,045 owed to the other creditors and the director. With the continued support of the director and other creditors, the director believes the company to be a going concern.
1c. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Statutory Information
JD Spirits Limited is a private company, limited by shares, incorporated in England and Wales. The company's registered number is 13941455 and registered office address is First Floor 690 Great West Road, Osterley Village, Isleworth, England, TW7 4PU.
1f. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments.

JD Spirits Limited

2. EMPLOYEES
2023
No.No.
Average number of employees-
3. TANGIBLE FIXED ASSETS
Plant and
MachineryTotal
££
Cost
Additions16,62016,620
At 28 February 202316,62016,620
Depreciation
For the 369 day period1,5671,567
At 28 February 20231,5671,567
Net Book Amounts
At 28 February 202315,05315,053
4. DEBTORS 2023
£
Amounts falling due within one year
Trade debtors6,751
Other debtors15,482
Prepayments35,265
57,498
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
£
Taxation and social security3,065
Directors current account7,394
Trade creditors9,912
Other creditors127,045
Pension schemes750
Accruals1,292
149,458

JD Spirits Limited

6. SHARE CAPITAL 2023
£
Allotted, issued and fully paid:
1 Ordinary shares of £1 each1
1
New shares issued during period:
1 Ordinary shares of £1 each1
1