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Registered Number: 07977450
England and Wales

 

 

 

CAPITAL DRINKS LONDON LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 15,154    18,942 
15,154    18,942 
Current assets      
Stocks 4 25,475    52,350 
Debtors 5 17,389   
Cash at bank and in hand 23,296    22,305 
66,160    74,655 
Creditors: amount falling due within one year 6 (17,831)   (31,557)
Net current assets 48,329    43,098 
 
Total assets less current liabilities 63,483    62,040 
Creditors: amount falling due after more than one year 7 (20,833)   (31,014)
Net assets 42,650    31,026 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 42,649    31,025 
Shareholders' funds 42,650    31,026 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 30 January 2025 and were signed by:


-------------------------------
FARUK MIAH
Director
1
General Information
CAPITAL DRINKS LONDON LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07977450, registration address Capital Drinks London Limited, Unit 2, 2 Conway Mews, London, W1T 6AA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognized in the statement of income, except to the extent that it relates to items recognized in other comprehensive income or directly in capital and reserves. The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 20% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 5 (2023 : 4).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 May 2023 24,250    6,863    31,113 
Additions    
Disposals    
At 30 April 2024 24,250    6,863    31,113 
Depreciation
At 01 May 2023 9,700    2,471    12,171 
Charge for year 2,910    878    3,788 
On disposals    
At 30 April 2024 12,610    3,349    15,959 
Net book values
Closing balance as at 30 April 2024 11,640    3,514    15,154 
Opening balance as at 01 May 2023 14,550    4,392    18,942 


4.

Stocks

2024
£
  2023
£
Stocks 25,475    52,350 
25,475    52,350 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 16,179   
Other Debtors 1,210   
17,389   

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 264   
Corporation Tax 2,193   
PAYE & Social Security   714 
Other Creditors   (2)
Wages & Salaries Control Account 7,098   
Directors' Current Accounts   22,174 
VAT 8,276    8,671 
17,831    31,557 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 20,833    31,014 
20,833    31,014 

2