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Registered Number: 11529453
England and Wales

 

 

 

H2E DRINKS LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 56,268    80,928 
56,268    80,928 
Current assets      
Stocks   1,200 
Debtors 2,407,874    2,307,550 
Cash at bank and in hand 226,965    242,478 
2,634,839    2,551,228 
Creditors: amount falling due within one year (578,331)   (648,117)
Net current assets 2,056,508    1,903,111 
 
Total assets less current liabilities 2,112,776    1,984,039 
Creditors: amount falling due after more than one year   (15,000)
Provisions for liabilities 1,065    (7,480)
Net assets 2,113,841    1,961,559 
 

Capital and reserves
     
Called up share capital 150    150 
Profit and loss account 2,113,691    1,961,409 
Shareholders' funds 2,113,841    1,961,559 
 


For the year ended 30 September 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 17 June 2025 and were signed by:


-------------------------------
TD Lince
Director
1
General Information
H2E Drinks Limited is a private company, limited by shares, registered in England and Wales, registration number 11529453, registration address 17 Old Courts Road, Brigg, DN20 8JD.

The presentation currency is £ sterling and rounded to the nearest £. These financial statements cover the individual entity H2E Drinks Limited.
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.






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:
Computer Equipment 3 years on a Straight Line
Fixtures and Fittings 25% on a Straight Line
Motor Vehicles 25% on a Reducing Balance
Plant and Machinery 4 years on a 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 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 October 2023 18,162    81,917    10,792    23,290    134,161 
Additions   20,000      779    20,779 
Disposals   (30,795)       (30,795)
At 30 September 2024 18,162    71,122    10,792    24,069    124,145 
Depreciation
At 01 October 2023 10,295    23,760    3,492    15,686    53,233 
Charge for year 3,440    11,171    2,698    4,553    21,862 
On disposals   (7,218)       (7,218)
At 30 September 2024 13,735    27,713    6,190    20,239    67,877 
Net book values
Closing balance as at 30 September 2024 4,427    43,409    4,602    3,830    56,268 
Opening balance as at 01 October 2023 7,867    58,157    7,300    7,604    80,928 


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