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REGISTERED NUMBER: 04740172 (England and Wales)















Financial Statements for the Year Ended 27 July 2024

for

Soft Drink UK Limited

Soft Drink UK Limited (Registered number: 04740172)






Contents of the Financial Statements
for the Year Ended 27 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Soft Drink UK Limited

Company Information
for the Year Ended 27 July 2024







DIRECTOR: Mr S H H Rizvi





REGISTERED OFFICE: Sher House
46 Houghton Place
Bradford
West Yorkshire
BD1 3RG





REGISTERED NUMBER: 04740172 (England and Wales)





ACCOUNTANTS: Abraham Accountants
Sher House
46 Houghton Place
Bradford
West Yorkshire
BD1 3RG

Soft Drink UK Limited (Registered number: 04740172)

Balance Sheet
27 July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 37,646 45,195
Investments 5 143,561 143,561
181,207 188,756

CURRENT ASSETS
Stocks 285,500 220,138
Debtors 6 43,829 45,228
Cash at bank and in hand 11,730 23,000
341,059 288,366
CREDITORS
Amounts falling due within one year 7 540,329 508,791
NET CURRENT LIABILITIES (199,270 ) (220,425 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(18,063

)

(31,669

)

CREDITORS
Amounts falling due after more than
one year

8

15,560

20,318
NET LIABILITIES (33,623 ) (51,987 )

Soft Drink UK Limited (Registered number: 04740172)

Balance Sheet - continued
27 July 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (33,625 ) (51,989 )
SHAREHOLDERS' FUNDS (33,623 ) (51,987 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 10 April 2025 and were signed by:





Mr S H H Rizvi - Director


Soft Drink UK Limited (Registered number: 04740172)

Notes to the Financial Statements
for the Year Ended 27 July 2024

1. STATUTORY INFORMATION

Soft Drink UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on 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.

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.


Soft Drink UK Limited (Registered number: 04740172)

Notes to the Financial Statements - continued
for the Year Ended 27 July 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 28 July 2023
and 27 July 2024 15,000 76,200 22,797
DEPRECIATION
At 28 July 2023 - 59,855 19,553
Charge for year - 4,086 811
At 27 July 2024 - 63,941 20,364
NET BOOK VALUE
At 27 July 2024 15,000 12,259 2,433
At 27 July 2023 15,000 16,345 3,244

Soft Drink UK Limited (Registered number: 04740172)

Notes to the Financial Statements - continued
for the Year Ended 27 July 2024

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 28 July 2023
and 27 July 2024 40,503 3,108 157,608
DEPRECIATION
At 28 July 2023 29,921 3,084 112,413
Charge for year 2,646 6 7,549
At 27 July 2024 32,567 3,090 119,962
NET BOOK VALUE
At 27 July 2024 7,936 18 37,646
At 27 July 2023 10,582 24 45,195

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 28 July 2023
and 27 July 2024 143,561
NET BOOK VALUE
At 27 July 2024 143,561
At 27 July 2023 143,561

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2024 2023
£    £   
Trade debtors 43,829 45,228

Soft Drink UK Limited (Registered number: 04740172)

Notes to the Financial Statements - continued
for the Year Ended 27 July 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2024 2023
£    £   
Trade creditors 330,187 252,821
Taxation and social security 10,173 3,775
Other creditors 199,969 252,195
540,329 508,791

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE
THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 15,560 20,318