Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-31truefalse20false2023-08-01No description of principal activity33trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12117222 2023-08-01 2024-07-31 12117222 2022-08-01 2023-07-31 12117222 2024-07-31 12117222 2023-07-31 12117222 2022-08-01 12117222 c:Director1 2023-08-01 2024-07-31 12117222 d:Buildings d:ShortLeaseholdAssets 2023-08-01 2024-07-31 12117222 d:Buildings d:ShortLeaseholdAssets 2024-07-31 12117222 d:Buildings d:ShortLeaseholdAssets 2023-07-31 12117222 d:PlantMachinery 2023-08-01 2024-07-31 12117222 d:PlantMachinery 2024-07-31 12117222 d:PlantMachinery 2023-07-31 12117222 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 12117222 d:FurnitureFittings 2023-08-01 2024-07-31 12117222 d:FurnitureFittings 2024-07-31 12117222 d:FurnitureFittings 2023-07-31 12117222 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 12117222 d:OtherPropertyPlantEquipment 2023-08-01 2024-07-31 12117222 d:OtherPropertyPlantEquipment 2024-07-31 12117222 d:OtherPropertyPlantEquipment 2023-07-31 12117222 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 12117222 d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 12117222 d:CurrentFinancialInstruments 2024-07-31 12117222 d:CurrentFinancialInstruments 2023-07-31 12117222 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 12117222 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 12117222 d:ShareCapital 2024-07-31 12117222 d:ShareCapital 2023-07-31 12117222 d:ShareCapital 2022-08-01 12117222 d:SharePremium 2024-07-31 12117222 d:SharePremium 2023-07-31 12117222 d:SharePremium 2022-08-01 12117222 d:RetainedEarningsAccumulatedLosses 2023-08-01 2024-07-31 12117222 d:RetainedEarningsAccumulatedLosses 2024-07-31 12117222 d:RetainedEarningsAccumulatedLosses 2022-08-01 2023-07-31 12117222 d:RetainedEarningsAccumulatedLosses 2023-07-31 12117222 d:RetainedEarningsAccumulatedLosses 2022-08-01 12117222 c:FRS102 2023-08-01 2024-07-31 12117222 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 12117222 c:FullAccounts 2023-08-01 2024-07-31 12117222 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12117222 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 12117222









JENKI DRINKS LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

 
JENKI DRINKS LTD
REGISTERED NUMBER: 12117222

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
297,285
58,425

  
297,285
58,425

Current assets
  

Stocks
  
66,166
24,575

Debtors: amounts falling due within one year
 5 
363,680
133,413

Cash at bank and in hand
 6 
259,387
123,428

  
689,233
281,416

Creditors: amounts falling due within one year
 7 
(468,564)
(98,951)

Net current assets
  
 
 
220,669
 
 
182,465

Total assets less current liabilities
  
517,954
240,890

  

Net assets
  
517,954
240,890


Capital and reserves
  

Called up share capital 
  
2,400
2,400

Share premium account
  
149,600
149,600

Profit and loss account
  
365,954
88,890

  
517,954
240,890


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 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 by: 


Page 1

 
JENKI DRINKS LTD
REGISTERED NUMBER: 12117222
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024



................................................
Otto Edward Constantine Boyer
Director

Date: 26 February 2025

The notes on pages 4 to 8 form part of these financial statements.
Page 2

 

 
JENKI DRINKS LTD


 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2024



Called up share capital
Share premium account
Profit and loss account
Total equity


£
£
£
£



At 1 August 2022
2,400
149,600
(127,909)
24,091





Profit for the year
-
-
216,799
216,799





At 1 August 2023
2,400
149,600
88,890
240,890





Profit for the year
-
-
277,064
277,064



At 31 July 2024
2,400
149,600
365,954
517,954



The notes on pages 4 to 8 form part of these financial statements.
Page 3

 
JENKI DRINKS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Jenki Drinks Limited is a private company limited by shares. The company was incorporated in the United
Kingdom and is registered in England and Wales. The registration number and address are as below;
Company Number : 12117222
Office Address : 1 Spenser Road, London, England, SE24 0NS.

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 following principal accounting policies have been applied:

 
2.2

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

Page 4

 
JENKI DRINKS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.3

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.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.5

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 balance sheet date in the countries where the Company operates and generates income.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Short-term leasehold property
-
20%
SLM
Plant and machinery
-
20%
SLM
Fixtures and fittings
-
20%
SLM
Other fixed assets
-
20%
SLM

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 5

 
JENKI DRINKS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.7

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.

 
2.8

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.

 
2.9

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.

 
2.10

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.


Employees

The average monthly number of employees, including directors, during the year was 33 (2023 - 20).

Page 6

 
JENKI DRINKS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

4.


Tangible fixed assets





Short-term leasehold property
Plant and machinery
Fixtures and fittings
Other fixed assets
Total

£
£
£
£
£



Cost or valuation


At 1 August 2023
12,000
-
64,340
6,720
83,060


Additions
141,898
53,878
74,926
-
270,702



At 31 July 2024

153,898
53,878
139,266
6,720
353,762



Depreciation


At 1 August 2023
132
-
22,039
2,464
24,635


Charge for the year on owned assets
8,652
3,315
18,531
1,344
31,842



At 31 July 2024

8,784
3,315
40,570
3,808
56,477



Net book value



At 31 July 2024
145,114
50,563
98,696
2,912
297,285



At 31 July 2023
11,868
-
42,301
4,256
58,425


5.


Debtors

2024
2023
£
£


Trade debtors
48,758
14,566

Other debtors
231,914
95,289

Prepayments and accrued income
83,008
23,558

363,680
133,413


Page 7

 
JENKI DRINKS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
259,387
123,428

259,387
123,428



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
167,585
45,919

Corporation tax
39,205
4,369

Other taxation and social security
16,488
5,841

Other creditors
241,630
37,071

Accruals and deferred income
3,656
5,751

468,564
98,951


 
Page 8