2022-06-01 07642549 2023-05-31 07642549 2022-06-01 2023-05-31 07642549 2022-05-31 07642549 2021-06-01 2022-05-31 07642549 uk-core:WithinOneYear 2022-05-31 07642549 uk-core:WithinOneYear 2023-05-31 07642549 uk-core:ShareCapital 2023-05-31 07642549 uk-core:ShareCapital 2022-05-31 07642549 uk-core:SharePremium 2023-05-31 07642549 uk-core:SharePremium 2022-05-31 07642549 uk-core:RetainedEarningsAccumulatedLosses 2023-05-31 07642549 uk-core:RetainedEarningsAccumulatedLosses 2022-05-31 07642549 uk-bus:Director1 2022-06-01 2023-05-31 07642549 uk-core:CostValuation 2022-05-31 07642549 uk-core:CostValuation uk-core:Non-currentFinancialInstruments 2022-05-31 07642549 uk-core:CostValuation uk-core:Non-currentFinancialInstruments 2023-05-31 07642549 uk-core:CostValuation 2023-05-31 07642549 uk-core:Non-currentFinancialInstruments 2023-05-31 07642549 uk-core:Non-currentFinancialInstruments 2022-05-31 iso4217:GBP xbrli:pure 07642549 uk-bus:AuditExemptWithAccountantsReport 2022-06-01 2023-05-31 07642549 uk-bus:FRS102 2022-06-01 2023-05-31 07642549 uk-bus:FullAccounts 2022-06-01 2023-05-31 07642549 uk-bus:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31
Cocktails Management Company Limited
Registered Number:07642549
For the year ended 31 May 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 31 May 2023
Cocktails Management Company Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
07642549
As at 31 May 2023
Cocktails Management Company Limited
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
883,561
883,561
2
Financial assets
500,000
500,000
3
1,383,561
1,383,561
Current assets
Trade and other receivables
344,999
467,524
4
962,769
Cash and cash equivalents
641,191
1,108,715
1,307,768
Trade and other payables: amounts falling due within one year
-
-
1,307,768
1,108,715
Net current assets
Total assets less current liabilities
2,492,276
2,691,329
2,492,276
Net assets
2,691,329
Capital and reserves
Called up share capital
7,600
10,000
Share premium account
372,400
490,000
Retained earnings
2,112,276
2,191,329
2,492,276
2,691,329
Shareholders' funds
For the year ended 31 May 2023 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006
The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year
and of its profit or loss for each financial year in accordance with the requirements of Section 394 and 395 and which otherwise comply
with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mrs Linda Boothby Director
These financial statements were approved and authorised for issue by the Board on 22 September 2023 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 May 2023
Cocktails Management Company Limited
Notes to the Financial Statements
Statutory Information
Cocktails Management Company Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 07642549.
Principal place of business:
Canklow Meadows Industrial Estate
Rotherham
S60 2XL
Registered address:
Horizon House
2 Whiting Street
Sheffield
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have
been prepared under the historical costs convention as modified by the revaluation of certain assets.
Property, plant and equipment
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:
No depreciation is provided on the company''s freehold properties since in the opinion of the directors the expected useful lives are
sufficiently long and the estimated residual values are sufficiently high that any such depreciation would be immaterial. The directors
undertake an annual impairment review of these properties.
2. Property, plant and equipment
Land and buildings
£
Cost or valuation
At 01 June 2022
883,561
At 31 May 2023
883,561
At 31 May 2023
Net book value
883,561
At 31 May 2022
883,561
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5
For the year ended 31 May 2023
Cocktails Management Company Limited
Notes to the Financial Statements Continued
3. Investments held as fixed assets
Shares in group and participating interests
Total
At 01 June 2022
500,000
500,000
Cost
£
£
At 31 May 2023
500,000
500,000
At 31 May 2023
Net book value
500,000
500,000
At 01 June 2022
500,000
500,000
4. Trade and other receivables
2022
2023
£
£
Amounts owed by group undertakings and participating interests
467,488
344,999
Other debtors
36
-
344,999
467,524
5. Related party transactions
Cocktails Ltd is a wholly owned subsidiary of this company. At the year end, £467,488 is owed to this company by the subsidiary.
6. Average number of persons employed
During the year the average number of employees was 0
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