2021-12-012022-11-302022-11-30false09895112GUNNA DRINKS 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GUNNA DRINKS LIMITED

Registered Number
09895112
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2022

GUNNA DRINKS LIMITED
Company Information
for the year from 1 December 2021 to 30 November 2022

Director

JAY, Melvin George William

Company Secretary

NEILL, Sophie Louisa Dorothea

Registered Address

Ward House 6
Ward Street
Guildford
GU1 4LH

Registered Number

09895112 (England and Wales)
GUNNA DRINKS LIMITED
Statement of Financial Position
30 November 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Intangible assets53,8519,758
Tangible assets6134,3441,625
138,19511,383
Current assets
Stocks7189,09983,336
Debtors8402,23591,393
Cash at bank and on hand177,321389,660
768,655564,389
Creditors amounts falling due within one year9(128,968)(234,960)
Net current assets (liabilities)639,687329,429
Total assets less current liabilities777,882340,812
Creditors amounts falling due after one year10(173,741)(59,229)
Net assets604,141281,583
Capital and reserves
Profit and loss account604,141281,583
Shareholders' funds604,141281,583
The financial statements were approved and authorised for issue by the Director on 9 November 2023, and are signed on its behalf by:
JAY, Melvin George William
Director
Registered Company No. 09895112
GUNNA DRINKS LIMITED
Notes to the Financial Statements
for the year ended 30 November 2022

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Turnover policy
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment policy
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Straight line (years)
Plant and machinery5
Office Equipment3
Intangible assets policy
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Stocks policy
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Taxation policy
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 policy
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20222021
Average number of employees during the year33
5.Intangible assets

Other

Total

££
Cost or valuation
At 01 December 2125,28825,288
At 30 November 2225,28825,288
Amortisation and impairment
At 01 December 2115,53015,530
Charge for year5,9075,907
At 30 November 2221,43721,437
Net book value
At 30 November 223,8513,851
At 30 November 219,7589,758
6.Property, plant and equipment

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 December 21-3,9013,901
Additions143,4531,167144,620
At 30 November 22143,4535,068148,521
Depreciation and impairment
At 01 December 21-2,2762,276
Charge for year10,96693511,901
At 30 November 2210,9663,21114,177
Net book value
At 30 November 22132,4871,857134,344
At 30 November 21-1,6251,625
7.Stocks

2022

2021

££
Raw materials and consumables-5,668
Finished goods189,09977,668
Total189,09983,336
8.Debtors

2022

2021

££
Trade debtors / trade receivables102,0863,029
Amounts owed by group undertakings267,554-
Other debtors32,50285,967
Prepayments and accrued income932,397
Total402,23591,393
9.Creditors within one year

2022

2021

££
Trade creditors / trade payables89,245180,191
Bank borrowings and overdrafts10,000-
Other creditors12,26730,182
Accrued liabilities and deferred income17,45624,587
Total128,968234,960
10.Creditors after one year

2022

2021

££
Bank borrowings and overdrafts40,40259,229
Other creditors133,339-
Total173,74159,229
11.Finance lease and HP contracts after one year

2022

2021

££
Finance lease and HP contracts133,339-