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Registered number: 14945069














EDI SPIRITS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE PERIOD ENDED 30 JUNE 2024

 
EDI SPIRITS LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
 
1
Notes to the Financial Statements
 
 
2 - 3


 
EDI SPIRITS LIMITED
REGISTERED NUMBER:14945069

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
308

Cash at bank and in hand
  
68

  
376

Current liabilities
  

Creditors: amounts falling due within one year
 5 
(33,174)

Net current liabilities
  
 
 
(32,798)

Net liabilities
  
(32,798)


Capital and reserves
  

Called up share capital 
  
194

Profit and loss account
  
(32,992)

  
(32,798)


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 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: 




A L Jakobi
Director

Date: 18 March 2025

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
EDI SPIRITS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

1.


General information

Edi Spirits Limited is a private company limited by shares incorporated in England and Wales. The registered office is 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, United Kingdom, WD6 1JD.
The Company was incorporated on 19 June 2023 and commenced trading on the same date.
The principal activity of the company is that of production and sale of non-alcohlic drinks.
The Company's functional and presentational currency is £ Sterling.

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

Going concern

The directors of the company have prepared the financial statemetns on a going concern basis. The
directors have assessed the company's net liability position and believe that as the company's
creditor balance relates to related companies, the company will not be required to repay these until
such a time as it is able.
Accordingly, the directors believe that it is appropriate that these financial statements are prepared
on a going concern basis.

 
2.3

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax. Income is
recognised at the point of sale.

 
2.4

Interest income

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

 
2.5

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.

 
2.6

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.

Page 2

 
EDI SPIRITS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.7

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 period was 4.


4.


Debtors

2024
£


Other debtors
308

308



5.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
3,939

Amounts owed to related parties
21,610

Other creditors
5,625

Accruals and deferred income
2,000

33,174



6.


Related party transactions

Amounts owed to related parties are interest free and repayable on demand, to companies
under common control and ownership. 

 
Page 3