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Company Registration No. 11489946 (England and Wales)
Liquor-ish Ltd Unaudited accounts for the year ended 31 December 2023
Liquor-ish Ltd Unaudited accounts Contents
Page
- 2 -
Liquor-ish Ltd Company Information for the year ended 31 December 2023
Directors
Deepak Kumar Malhotra Sachin Sabharwal
Company Number
11489946 (England and Wales)
Registered Office
4 Hampstead West 224 Iverson Road London NW6 2HL England
Accountants
Hawthorne Tax Consultancy Ltd Maylands Business Centre Redbourn Road Hemel Hempstead HP2 7ES
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Liquor-ish Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
1,208 
- 
Tangible assets
1,085 
1,900 
2,293 
1,900 
Current assets
Inventories
130,819 
141,149 
Debtors
13,968 
25,811 
Cash at bank and in hand
- 
74,066 
144,787 
241,026 
Creditors: amounts falling due within one year
(185,020)
(326,172)
Net current liabilities
(40,233)
(85,146)
Total assets less current liabilities
(37,940)
(83,246)
Creditors: amounts falling due after more than one year
(40,588)
(78,550)
Net liabilities
(78,528)
(161,796)
Capital and reserves
Called up share capital
1,000 
500 
Share premium
192,300 
67,425 
Profit and loss account
(271,828)
(229,721)
Shareholders' funds
(78,528)
(161,796)
For the year ending 31 December 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 September 2024 and were signed on its behalf by
Sachin Sabharwal Director Company Registration No. 11489946
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Liquor-ish Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Liquor-ish Ltd is a private company, limited by shares, registered in England and Wales, registration number 11489946. The registered office is 4 Hampstead West, 224 Iverson Road , London, NW6 2HL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2023
- 
Additions
1,208 
At 31 December 2023
1,208 
Amortisation
At 1 January 2023
- 
At 31 December 2023
- 
Net book value
At 31 December 2023
1,208 
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Liquor-ish Ltd Notes to the Accounts for the year ended 31 December 2023
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
1,747 
2,332 
4,079 
At 31 December 2023
1,747 
2,332 
4,079 
Depreciation
At 1 January 2023
1,047 
1,132 
2,179 
Charge for the year
349 
466 
815 
At 31 December 2023
1,396 
1,598 
2,994 
Net book value
At 31 December 2023
351 
734 
1,085 
At 31 December 2022
700 
1,200 
1,900 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
1,954 
Trade debtors
13,968 
22,423 
Other debtors
- 
1,434 
13,968 
25,811 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
8,978 
- 
VAT
16,657 
- 
Trade creditors
22,450 
100,811 
Other creditors
10,549 
125,000 
Loans from directors
126,386 
100,361 
185,020 
326,172 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
33,482 
78,550 
Other creditors
7,106 
- 
40,588 
78,550 
9
Post balance sheet events
2022 accounts have been restated to delineate cost of sales. 2022 Cash at hand and creditors have also been restated following 2023 year end review.
10
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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Liquor-ish Ltd Notes to the Accounts for the year ended 31 December 2023
11
Reconciliations on adoption of FRS 102
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