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Company No: 13274811 (England and Wales)

JAMU WILD WATER LTD

Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

JAMU WILD WATER LTD

Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

JAMU WILD WATER LTD

STATEMENT OF FINANCIAL POSITION

As at 31 March 2025
JAMU WILD WATER LTD

STATEMENT OF FINANCIAL POSITION (continued)

As at 31 March 2025
Note 2025 2024
£ £
Fixed assets
Intangible assets 3 26,648 38,831
Tangible assets 4 292 390
26,940 39,221
Current assets
Stocks 32,000 43,000
Debtors 5 12,684 5,126
Cash at bank and in hand 4,265 4,352
48,949 52,478
Creditors: amounts falling due within one year 6 ( 26,349) ( 26,100)
Net current assets 22,600 26,378
Total assets less current liabilities 49,540 65,599
Creditors: amounts falling due after more than one year 7 ( 509,207) ( 401,077)
Net liabilities ( 459,667) ( 335,478)
Capital and reserves
Called-up share capital 8 2 2
Profit and loss account ( 459,669 ) ( 335,480 )
Total shareholders' deficit ( 459,667) ( 335,478)

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Jamu Wild Water Ltd (registered number: 13274811) were approved and authorised for issue by the Board of Directors on 24 June 2025. They were signed on its behalf by:

Patrick Beresford Russell Grant-Sturgis
Director
JAMU WILD WATER LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
JAMU WILD WATER LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Jamu Wild Water Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Mount, 72 Paris Street, Exeter, EX1 2JY, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors note that the business has net liabilities of £459,667. The Company is supported through loans from the directors. The directors have confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the directors will continue to support the Company. Given the current position, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Computer software 5 years straight line
Development costs 10 years straight line
Trademarks, patents and licences 10 years straight line
Other intangible assets 10 years straight line
Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Plant and machinery 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Intangible assets

Computer software Development costs Trademarks, patents
and licences
Other intangible assets Total
£ £ £ £ £
Cost
At 01 April 2024 54,759 10,289 1,712 305 67,065
At 31 March 2025 54,759 10,289 1,712 305 67,065
Accumulated amortisation
At 01 April 2024 25,530 2,280 404 20 28,234
Charge for the financial year 10,952 1,029 171 31 12,183
At 31 March 2025 36,482 3,309 575 51 40,417
Net book value
At 31 March 2025 18,277 6,980 1,137 254 26,648
At 31 March 2024 29,229 8,009 1,308 285 38,831

4. Tangible assets

Plant and machinery Total
£ £
Cost
At 01 April 2024 487 487
At 31 March 2025 487 487
Accumulated depreciation
At 01 April 2024 97 97
Charge for the financial year 98 98
At 31 March 2025 195 195
Net book value
At 31 March 2025 292 292
At 31 March 2024 390 390

5. Debtors

2025 2024
£ £
Trade debtors 11,353 3,675
VAT recoverable 1,331 1,451
12,684 5,126

6. Creditors: amounts falling due within one year

2025 2024
£ £
Amounts owed to directors 24,000 24,000
Accruals 2,349 2,100
26,349 26,100

7. Creditors: amounts falling due after more than one year

2025 2024
£ £
Amounts owed to directors 509,207 401,077

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

2025 2024
£ £
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each 2 2

9. Related party transactions

Transactions with the entity's directors

2025 2024
£ £
Amounts owed to the directors 533,207 425,077

The loan is interest free, and there is no fixed date for repayment.