Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31falsetrue5The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-02-05falseNo description of principal activityfalse 15467458 2024-02-04 15467458 2024-02-05 2024-12-31 15467458 2023-01-01 2024-02-04 15467458 2024-12-31 15467458 c:Director1 2024-02-05 2024-12-31 15467458 c:Director2 2024-02-05 2024-12-31 15467458 d:CurrentFinancialInstruments 2024-12-31 15467458 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 15467458 d:ShareCapital 2024-12-31 15467458 d:RetainedEarningsAccumulatedLosses 2024-12-31 15467458 c:FRS102 2024-02-05 2024-12-31 15467458 c:AuditExempt-NoAccountantsReport 2024-02-05 2024-12-31 15467458 c:FullAccounts 2024-02-05 2024-12-31 15467458 c:PrivateLimitedCompanyLtd 2024-02-05 2024-12-31 15467458 2 2024-02-05 2024-12-31 15467458 e:PoundSterling 2024-02-05 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 15467458









SUPER BOCK BEVERAGES UK LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
SUPER BOCK BEVERAGES UK LIMITED
REGISTERED NUMBER: 15467458

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
  
7,226

Cash at bank and in hand
  
8,592

  
15,818

Creditors: amounts falling due within one year
  
(5,961)

Net current assets
  
 
 
9,857

Total assets less current liabilities
  
9,857

  

Net assets
  
9,857


Capital and reserves
  

Called up share capital 
  
8,000

Profit and loss account
  
1,857

  
9,857


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 period 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 statement of comprehensive income 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 2 January 2025.




Ricardo FRADE DE FIGUEIREDO E SILVA
Rui Manuel REGO LOPES FERREIRA
Director
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
SUPER BOCK BEVERAGES UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

The company was registered as a private limited company by shares on 5 February 2024 in England & Wales, as a wholly-owned subsidiary of a company registered in Portugal. It started its operations on the same day.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 2

 
SUPER BOCK BEVERAGES UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.3

Revenue

Revenue 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. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Interest income

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

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
SUPER BOCK BEVERAGES UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

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 income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits;
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and
Where they relate to timing differences in respect of interests in subsidiaries, associates, branches and joint ventures and the Company can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

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


3.


Debtors

2024
Page 4

 
SUPER BOCK BEVERAGES UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

3.Debtors (continued)

£


Other debtors
348

Prepayments and accrued income
6,878

7,226



4.


Controlling party

The ultimate controlling parties and beneficial owners are the 3 company directors, by virtue of their overall control over the parent company, Super Bock Group SGPS S.A., registered in Portugal.

 
Page 5