2022-02-012023-01-312023-01-31false11165647S AND J DRINKS LTD2024-03-0482990iso4217:GBPxbrli:pure111656472022-02-01111656472023-01-31111656472022-02-012023-01-31111656472021-02-01111656472022-01-31111656472021-02-012022-01-3111165647bus:SmallEntities2022-02-012023-01-3111165647bus:AuditExempt-NoAccountantsReport2022-02-012023-01-3111165647bus:FullAccounts2022-02-012023-01-3111165647bus:PrivateLimitedCompanyLtd2022-02-012023-01-3111165647core:WithinOneYear2023-01-3111165647core:AfterOneYear2023-01-3111165647core:WithinOneYear2022-01-3111165647core:AfterOneYear2022-01-3111165647core:ShareCapital2023-01-3111165647core:SharePremium2023-01-3111165647core:RevaluationReserve2023-01-3111165647core:OtherReservesSubtotal2023-01-3111165647core:RetainedEarningsAccumulatedLosses2023-01-3111165647core:ShareCapital2022-01-3111165647core:SharePremium2022-01-3111165647core:RevaluationReserve2022-01-3111165647core:OtherReservesSubtotal2022-01-3111165647core:RetainedEarningsAccumulatedLosses2022-01-3111165647core:LandBuildings2023-01-3111165647core:PlantMachinery2023-01-3111165647core:Vehicles2023-01-3111165647core:FurnitureFittings2023-01-3111165647core:OfficeEquipment2023-01-3111165647core:NetGoodwill2023-01-3111165647core:IntangibleAssetsOtherThanGoodwill2023-01-3111165647core:ListedExchangeTraded2023-01-3111165647core:UnlistedNon-exchangeTraded2023-01-3111165647core:LandBuildings2022-01-3111165647core:PlantMachinery2022-01-3111165647core:Vehicles2022-01-3111165647core:FurnitureFittings2022-01-3111165647core:OfficeEquipment2022-01-3111165647core:NetGoodwill2022-01-3111165647core:IntangibleAssetsOtherThanGoodwill2022-01-3111165647core:ListedExchangeTraded2022-01-3111165647core:UnlistedNon-exchangeTraded2022-01-3111165647core:LandBuildings2022-02-012023-01-3111165647core:PlantMachinery2022-02-012023-01-3111165647core:Vehicles2022-02-012023-01-3111165647core:FurnitureFittings2022-02-012023-01-3111165647core:OfficeEquipment2022-02-012023-01-3111165647core:NetGoodwill2022-02-012023-01-3111165647core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3111165647core:ListedExchangeTraded2022-02-012023-01-3111165647core:UnlistedNon-exchangeTraded2022-02-012023-01-3111165647core:MoreThanFiveYears2022-02-012023-01-3111165647core:Non-currentFinancialInstruments2023-01-3111165647core:Non-currentFinancialInstruments2022-01-3111165647dpl:CostSales2022-02-012023-01-3111165647dpl:DistributionCosts2022-02-012023-01-3111165647core:LandBuildings2022-02-012023-01-3111165647core:PlantMachinery2022-02-012023-01-3111165647core:Vehicles2022-02-012023-01-3111165647core:FurnitureFittings2022-02-012023-01-3111165647core:OfficeEquipment2022-02-012023-01-3111165647dpl:AdministrativeExpenses2022-02-012023-01-3111165647core:NetGoodwill2022-02-012023-01-3111165647core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3111165647dpl:GroupUndertakings2022-02-012023-01-3111165647dpl:ParticipatingInterests2022-02-012023-01-3111165647dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3111165647core:ListedExchangeTraded2022-02-012023-01-3111165647dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3111165647core:UnlistedNon-exchangeTraded2022-02-012023-01-3111165647dpl:CostSales2021-02-012022-01-3111165647dpl:DistributionCosts2021-02-012022-01-3111165647core:LandBuildings2021-02-012022-01-3111165647core:PlantMachinery2021-02-012022-01-3111165647core:Vehicles2021-02-012022-01-3111165647core:FurnitureFittings2021-02-012022-01-3111165647core:OfficeEquipment2021-02-012022-01-3111165647dpl:AdministrativeExpenses2021-02-012022-01-3111165647core:NetGoodwill2021-02-012022-01-3111165647core:IntangibleAssetsOtherThanGoodwill2021-02-012022-01-3111165647dpl:GroupUndertakings2021-02-012022-01-3111165647dpl:ParticipatingInterests2021-02-012022-01-3111165647dpl:GroupUndertakingscore:ListedExchangeTraded2021-02-012022-01-3111165647core:ListedExchangeTraded2021-02-012022-01-3111165647dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-02-012022-01-3111165647core:UnlistedNon-exchangeTraded2021-02-012022-01-3111165647core:NetGoodwill2023-01-3111165647core:IntangibleAssetsOtherThanGoodwill2023-01-3111165647core:LandBuildings2023-01-3111165647core:PlantMachinery2023-01-3111165647core:Vehicles2023-01-3111165647core:FurnitureFittings2023-01-3111165647core:OfficeEquipment2023-01-3111165647core:AfterOneYear2023-01-3111165647core:WithinOneYear2023-01-3111165647core:ListedExchangeTraded2023-01-3111165647core:UnlistedNon-exchangeTraded2023-01-3111165647core:ShareCapital2023-01-3111165647core:SharePremium2023-01-3111165647core:RevaluationReserve2023-01-3111165647core:OtherReservesSubtotal2023-01-3111165647core:RetainedEarningsAccumulatedLosses2023-01-3111165647core:NetGoodwill2022-01-3111165647core:IntangibleAssetsOtherThanGoodwill2022-01-3111165647core:LandBuildings2022-01-3111165647core:PlantMachinery2022-01-3111165647core:Vehicles2022-01-3111165647core:FurnitureFittings2022-01-3111165647core:OfficeEquipment2022-01-3111165647core:AfterOneYear2022-01-3111165647core:WithinOneYear2022-01-3111165647core:ListedExc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S AND J DRINKS LTD

Registered Number
11165647
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2023

S AND J DRINKS LTD
Company Information
for the year from 1 February 2022 to 31 January 2023

Director

VERMA, Surinder

Registered Address

Office 15 Abcus House
Manor Road
London
W13 0AS

Registered Number

11165647 (England and Wales)
S AND J DRINKS LTD
Balance Sheet as at
31 January 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets34,18524,000
4,18524,000
Current assets
Debtors173,580120,986
173,580120,986
Creditors amounts falling due within one year4(184,691)(128,055)
Net current assets (liabilities)(11,111)(7,069)
Total assets less current liabilities(6,926)16,931
Creditors amounts falling due after one year5(32,492)(59,639)
Net assets(39,418)(42,708)
Capital and reserves
Profit and loss account(39,418)(42,708)
Shareholders' funds(39,418)(42,708)
The financial statements were approved and authorised for issue by the Director on 4 March 2024, and are signed on its behalf by:
VERMA, Surinder
Director
Registered Company No. 11165647
S AND J DRINKS LTD
Notes to the Financial Statements
for the year ended 31 January 2023

1.Accounting policies
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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Vehicles10
2.Average number of employees

20232022
Average number of employees during the year20
3.Tangible fixed assets

Vehicles

Total

££
Cost or valuation
At 01 February 2230,00030,000
Additions4,6504,650
Disposals(30,000)(30,000)
At 31 January 234,6504,650
Depreciation and impairment
At 01 February 226,0006,000
Charge for year465465
On disposals(6,000)(6,000)
At 31 January 23465465
Net book value
At 31 January 234,1854,185
At 31 January 2224,00024,000
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables38,45862,610
Bank borrowings and overdrafts58,14239,082
Taxation and social security81,04520,185
Other creditors7,0466,178
Total184,691128,055
5.Creditors: amounts due after one year

2023

2022

££
Trade creditors / trade payables-17,093
Bank borrowings and overdrafts32,49242,546
Total32,49259,639