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REGISTERED NUMBER: 08933231 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

21ST AMENDMENT LTD

21ST AMENDMENT LTD (REGISTERED NUMBER: 08933231)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


21ST AMENDMENT LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: Andy Mil Limited
A E Ball
O J Brading
Elliot Ball Ltd
A R Mil
Oj Liquor Co Ltd





REGISTERED OFFICE: The Cocktail Trading Co.
Brick Lane
68 Bethnal Green Road
London
E1 6GQ





REGISTERED NUMBER: 08933231 (England and Wales)





ACCOUNTANTS: Haines Watts
Chartered Accountants
The Lightbox
87 Castle Street
Reading
Berkshire
RG1 7SN

21ST AMENDMENT LTD (REGISTERED NUMBER: 08933231)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 514 1,876
Tangible assets 5 313,730 8,482
314,244 10,358

CURRENT ASSETS
Stocks 18,420 18,176
Debtors 6 208,930 158,739
Cash at bank and in hand 148,944 408,712
376,294 585,627
CREDITORS
Amounts falling due within one year 7 64,995 118,354
NET CURRENT ASSETS 311,299 467,273
TOTAL ASSETS LESS CURRENT
LIABILITIES

625,543

477,631

CREDITORS
Amounts falling due after more than one
year

8

225,792

147,045
NET ASSETS 399,751 330,586

CAPITAL AND RESERVES
Called up share capital 150 150
Retained earnings 399,601 330,436
399,751 330,586

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

21ST AMENDMENT LTD (REGISTERED NUMBER: 08933231)

BALANCE SHEET - continued
30 NOVEMBER 2023


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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 22 August 2024 and were signed on its behalf by:





A R Mil - Director


21ST AMENDMENT LTD (REGISTERED NUMBER: 08933231)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023


1. STATUTORY INFORMATION

21st Amendment 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

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 - 33% on cost

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 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
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.

21ST AMENDMENT LTD (REGISTERED NUMBER: 08933231)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 14 (2022 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£
COST
At 1 December 2022
and 30 November 2023 11,035
AMORTISATION
At 1 December 2022 9,159
Charge for year 1,362
At 30 November 2023 10,521
NET BOOK VALUE
At 30 November 2023 514
At 30 November 2022 1,876

21ST AMENDMENT LTD (REGISTERED NUMBER: 08933231)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 December 2022 11,781 323,983 335,764
Additions 19,686 326,227 345,913
At 30 November 2023 31,467 650,210 681,677
DEPRECIATION
At 1 December 2022 3,299 323,983 327,282
Charge for year 1,320 39,345 40,665
At 30 November 2023 4,619 363,328 367,947
NET BOOK VALUE
At 30 November 2023 26,848 286,882 313,730
At 30 November 2022 8,482 - 8,482

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Other debtors 208,930 158,739

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Bank loans and overdrafts 10,098 9,849
Trade creditors 894 -
Taxation and social security 48,428 104,978
Other creditors 5,575 3,527
64,995 118,354

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£ £
Bank loans 16,514 26,612
Other creditors 209,278 120,433
225,792 147,045