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UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2024

FOR

JUST DRINKING WATER LTD

JUST DRINKING WATER LTD (REGISTERED NUMBER: 05699151)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JUST DRINKING WATER LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MAY 2024







DIRECTOR: N D Tomlinson





REGISTERED OFFICE: 8 Pondside
Haywards Heath
West Sussex
RH16 4TH





REGISTERED NUMBER: 05699151 (England and Wales)





ACCOUNTANTS: Evans Weir
The Victoria
25 St Pancras
Chichester
West Sussex
PO19 7LT

JUST DRINKING WATER LTD (REGISTERED NUMBER: 05699151)

BALANCE SHEET
31ST MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,752 5,902

CURRENT ASSETS
Stocks 22,209 10,185
Debtors 5 75,031 72,975
Cash at bank 70,207 75,877
167,447 159,037
CREDITORS
Amounts falling due within one year 6 66,318 53,514
NET CURRENT ASSETS 101,129 105,523
TOTAL ASSETS LESS CURRENT
LIABILITIES

105,881

111,425

CREDITORS
Amounts falling due after more than one
year

7

28,489

34,003
NET ASSETS 77,392 77,422

CAPITAL AND RESERVES
Called up share capital 117 117
Retained earnings 77,275 77,305
SHAREHOLDERS' FUNDS 77,392 77,422

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

JUST DRINKING WATER LTD (REGISTERED NUMBER: 05699151)

BALANCE SHEET - continued
31ST MAY 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7th August 2024 and were signed by:





N D Tomlinson - Director


JUST DRINKING WATER LTD (REGISTERED NUMBER: 05699151)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024

1. STATUTORY INFORMATION

Just Drinking Water Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 3 ) .

JUST DRINKING WATER LTD (REGISTERED NUMBER: 05699151)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st June 2023 26,645
Additions 852
Disposals (10,362 )
At 31st May 2024 17,135
DEPRECIATION
At 1st June 2023 20,743
Charge for year (17,291 )
Eliminated on disposal 8,931
At 31st May 2024 12,383
NET BOOK VALUE
At 31st May 2024 4,752
At 31st May 2023 5,902

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 74,775 72,975
Other debtors 256 -
75,031 72,975

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,514 5,514
Payments on account 5,084 185
Trade creditors 38,447 17,566
Taxation and social security 10,653 12,276
Other creditors 6,620 17,973
66,318 53,514

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 28,489 34,003

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 6,433 11,947