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Registered number: 14068188














RUBRODRINKS UK LIMITED

 
PAGES FOR FILING WITH THE REGISTRAR

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024

 
RUBRODRINKS UK LIMITED
REGISTERED NUMBER:14068188

BALANCE SHEET
AS AT 29 FEBRUARY 2024

29 February
28 February
2024
2023
Note
£
£

  

Current assets
  

Stocks
 4 
165,704
186,467

Debtors: amounts falling due within one year
 5 
504,132
204,779

Cash at bank and in hand
 6 
84,010
27,572

  
753,846
418,818

Creditors: amounts falling due within one year
 7 
(356,923)
(398,102)

Net current assets
  
 
 
396,923
 
 
20,716

Total assets less current liabilities
  
396,923
20,716

  

Net assets
  
396,923
20,716


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
396,823
20,616

  
396,923
20,716


The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 November 2024.




M Selby
Director

The notes on pages 2 to 4 form part of these financial statements.

1

 
RUBRODRINKS UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1.


General information

Rubrodrinks UK Limited is a private company, limited by shares, registered in England and Wales, registration number 14068188. The registered office address is St. Marys House, 42 Vicarage Crescent, London, SW11 3LD.
The principal activity of the company continued to be the wholesale of fruit juice, vegetable juice, mineral water, soft drinks and retail sale of beverages in specialised stores and restaurants.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The company's functional and presentational currency is pound sterling.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover from the sale of beverages and concentrates is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2

 
RUBRODRINKS UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Stocks

29 February
28 February
2024
2023
£
£

Finished goods and goods for resale
165,704
186,467



5.


Debtors

29 February
28 February
2024
2023
£
£


Trade debtors
500,570
202,701

Other debtors
100
-

Prepayments and accrued income
3,462
2,078

504,132
204,779


3

 
RUBRODRINKS UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

6.


Cash and cash equivalents

29 February
28 February
2024
2023
£
£

Cash at bank and in hand
84,010
27,572

Less: bank overdrafts
(14)
-

83,996
27,572



7.


Creditors: Amounts falling due within one year

29 February
28 February
2024
2023
£
£

Bank overdrafts
14
-

Trade creditors
177,936
312,790

Corporation tax
122,014
8,955

Other taxation and social security
48,120
30,439

Other creditors
-
39,900

Accruals and deferred income
8,839
6,018

356,923
398,102



8.


Share capital

29 February
28 February
2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



9.


Related party transactions

Included in other debtors is an amount of £100 due from (2023 - £39,900 due to) shareholders of the company. The amounts are interest-free and repayable on demand.

 
4