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Registered Number: 07079940
England and Wales

 

 

 

ENJOYDRINKS LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024
Director Mr S F Doggett
Registered Number 07079940
Registered Office Windfall House D1 The Courtyard
Alban Park
St Albans
AL4 0LA
Accountants Windfall accounting LLP
Windfall House
D1 The Courtyard, Alban Park
St Albans
AL4 0LA
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 140,376    128,230 
140,376    128,230 
Current assets      
Stocks 4 231,297    283,453 
Debtors 5 590,873    665,490 
Cash at bank and in hand (91,635)   96,704 
730,535    1,045,647 
Creditors: amount falling due within one year 6 (641,548)   (981,820)
Net current assets 88,987    63,827 
 
Total assets less current liabilities 229,363    192,057 
Creditors: amount falling due after more than one year 7 (26,879)   (32,579)
Net assets 202,484    159,478 
 

Capital and reserves
     
Called up share capital 120    120 
Profit and loss account 202,364    159,358 
Shareholders' funds 202,484    159,478 
 


For the year ended 31 December 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 21 March 2025 and were signed by:


-------------------------------
Mr S F Doggett
Director
2
General Information
EnjoyDrinks Limited is a private company, limited by shares, registered in England and Wales, registration number 07079940, registration address Windfall House D1 The Courtyard, Alban Park, St Albans, AL4 0LA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard).


The Financial statements have been prepared under the historical cost convention.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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:
Plant and Machinery 30% Straight Line
Computer Equipment 20% Straight Line
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 3 (2023 : 4).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 January 2024 621    174,713    175,334 
Additions   85,339    85,339 
Disposals    
At 31 December 2024 621    260,052    260,673 
Depreciation
At 01 January 2024 83    47,021    47,104 
Charge for year 124    73,069    73,193 
On disposals    
At 31 December 2024 207    120,090    120,297 
Net book values
Closing balance as at 31 December 2024 414    139,962    140,376 
Opening balance as at 01 January 2024 538    127,692    128,230 


4.

Stocks

2024
£
  2023
£
Stocks 231,297    283,453 
231,297    283,453 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 516,860    565,172 
Prepayments & Accrued Income 74,013    99,061 
PAYE & Social Security   723 
Directors' Current Accounts   534 
590,873    665,490 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 402,624    351,218 
Bank Loans & Overdrafts 6,618    6,618 
Corporation Tax 40,049    7,141 
Accrued Expenses 64,237    72,018 
Other Creditors 17,809    376,970 
VAT 110,211    167,855 
641,548    981,820 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 26,879    32,579 
26,879    32,579 

8.

Related Party Transactions

Debtors due within one year include an interest free amount of £Nil (2023 - £534) due from the director. This loan is repayable on demand. 
3