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Registered number: 13149214
Jigger Cocktails Limited
Financial Statements
For The Year Ended 31 January 2024
Devonports LAS Accountants Ltd
Cumberland House
24 - 28 Baxter Avenue
Southend on Sea
Essex
SS2 6HZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13149214
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,419 1,238
Tangible Assets 5 43,137 53,537
45,556 54,775
CURRENT ASSETS
Stocks 6 69,034 7,900
Debtors 7 8,070 17,756
Cash at bank and in hand 5,695 1,106
82,799 26,762
Creditors: Amounts Falling Due Within One Year 8 (12,051 ) (57,553 )
NET CURRENT ASSETS (LIABILITIES) 70,748 (30,791 )
TOTAL ASSETS LESS CURRENT LIABILITIES 116,304 23,984
Creditors: Amounts Falling Due After More Than One Year 9 (132,745 ) -
NET (LIABILITIES)/ASSETS (16,441 ) 23,984
CAPITAL AND RESERVES
Called up share capital 10 120 120
Share premium account 49,980 49,980
Profit and Loss Account (66,541 ) (26,116 )
SHAREHOLDERS' FUNDS (16,441) 23,984
Page 1
Page 2
For the year ending 31 January 2024 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr A B Burzotta
Director
07/11/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jigger Cocktails Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13149214 . The registered office is Cumberland House, 24-28 Baxter Avenue, Southend on Sea, Essex, SS2 6HZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are that of website costs. It is amortised to profit and loss account over its estimated economic life of 3 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 5 Years SL
Fixtures & Fittings 20% Reducing Balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 3
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4. Intangible Assets
Other
£
Cost
As at 1 February 2023 1,858
Additions 2,700
As at 31 January 2024 4,558
Amortisation
As at 1 February 2023 620
Provided during the period 1,519
As at 31 January 2024 2,139
Net Book Value
As at 31 January 2024 2,419
As at 1 February 2023 1,238
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 February 2023 8,605 50,880 59,485
Additions - 599 599
As at 31 January 2024 8,605 51,479 60,084
Depreciation
As at 1 February 2023 860 5,088 5,948
Provided during the period 1,721 9,278 10,999
As at 31 January 2024 2,581 14,366 16,947
Net Book Value
As at 31 January 2024 6,024 37,113 43,137
As at 1 February 2023 7,745 45,792 53,537
6. Stocks
2024 2023
£ £
Stock 69,034 7,900
Page 4
Page 5
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,478 -
Prepayments and accrued income 2,217 1,972
Other debtors 3,375 15,784
8,070 17,756
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 4,771 3,789
Other taxes and social security 628 272
Other creditors 3,084 300
Accruals and deferred income 1,350 2,075
Directors' loan accounts 2,218 51,117
12,051 57,553
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 132,745 -
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 120 120
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