Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-312025-05-201false2023-10-06falseNo description of principal activityfalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15191724 2023-10-05 15191724 2023-10-06 2024-10-31 15191724 2022-10-06 2023-10-05 15191724 2024-10-31 15191724 c:Director1 2023-10-06 2024-10-31 15191724 c:Director1 2024-10-31 15191724 c:RegisteredOffice 2023-10-06 2024-10-31 15191724 d:CurrentFinancialInstruments 2024-10-31 15191724 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 15191724 d:ShareCapital 2024-10-31 15191724 d:RetainedEarningsAccumulatedLosses 2024-10-31 15191724 c:FRS102 2023-10-06 2024-10-31 15191724 c:AuditExempt-NoAccountantsReport 2023-10-06 2024-10-31 15191724 c:FullAccounts 2023-10-06 2024-10-31 15191724 c:PrivateLimitedCompanyLtd 2023-10-06 2024-10-31 15191724 e:PoundSterling 2023-10-06 2024-10-31 iso4217:GBP xbrli:pure
Company registration number: 15191724







UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
31 OCTOBER 2024


BRINK DRINKS LIMITED






































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BRINK DRINKS LIMITED
 


 
COMPANY INFORMATION


Director
L Brannan (appointed 6 October 2023)




Registered number
15191724



Registered office
Richmond House
Walkern Road

Stevenage

SG1 3QP




Accountants
Menzies LLP
Chartered Accountants

Richmond House

Walkern Road

Stevenage

SG1 3QP





 


BRINK DRINKS LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 4


 


BRINK DRINKS LIMITED
REGISTERED NUMBER:15191724



STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

31 October
2024
Note
£

  

Current assets
  

Stocks
  
9,250

Debtors: amounts falling due within one year
 4 
3,778

Cash at bank and in hand
  
1,099

  
14,127

Creditors: amounts falling due within one year
 5 
(58,718)

Net current (liabilities)/assets
  
 
 
(44,591)

Total assets less current liabilities
  
(44,591)

  

Net (liabilities)/assets
  
(44,591)


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
(44,691)

  
(44,591)


Page 1

 


BRINK DRINKS LIMITED
REGISTERED NUMBER:15191724


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 2024

The Director considers 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 Director acknowledges his 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 income and retained earnings 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: 




L Brannan
Director

Date: 20 May 2025

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

Page 2

 


BRINK DRINKS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

1.


General information

Brink Drinks 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.
The presentation currency of the financial statements is the Pound 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 director has undertaken to continue their financial support of the company for the foreseeable future. On this basis they believe it is appropriate to prepare these accounts on a going concern basis.

 
2.3

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.

 
2.4

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 weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting 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.

Page 3

 


BRINK DRINKS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.5

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees

The average monthly number of employees, including directors, during the period was 1.


4.


Debtors

31 October
2024
£


Trade debtors
3,236

Other debtors
280

Prepayments and accrued income
262

3,778



5.


Creditors: Amounts falling due within one year

31 October
2024
£

Other creditors
58,718

58,718



6.


Related party transactions

At the reporting date the company owed £58,718 to the director. The balance can be found within creditors due within one year and no interest is being charged on this.

Page 4