Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-05-012024-12-312024-01-01truefalseThe principal activity is that of promoting the interests of the UK soft drinks industry. The company's position at the end of the year is considered to be satisfactory.77truefalse 00500979 2024-12-31 00500979 2024-01-01 2024-12-31 00500979 2023-01-01 2023-12-31 00500979 2023-12-31 00500979 c:CompanySecretary1 2024-01-01 2024-12-31 00500979 c:Director1 2024-01-01 2024-12-31 00500979 c:Director2 2024-01-01 2024-12-31 00500979 c:Director2 2024-12-31 00500979 c:Director3 2024-01-01 2024-12-31 00500979 c:Director4 2024-01-01 2024-12-31 00500979 c:Director5 2024-01-01 2024-12-31 00500979 c:Director6 2024-01-01 2024-12-31 00500979 c:Director6 2024-12-31 00500979 c:Director7 2024-01-01 2024-12-31 00500979 c:Director8 2024-01-01 2024-12-31 00500979 c:Director9 2024-01-01 2024-12-31 00500979 c:Director10 2024-01-01 2024-12-31 00500979 c:Director11 2024-01-01 2024-12-31 00500979 c:Director11 2024-12-31 00500979 c:Director12 2024-01-01 2024-12-31 00500979 c:Director13 2024-01-01 2024-12-31 00500979 c:Director13 2024-12-31 00500979 c:Director14 2024-01-01 2024-12-31 00500979 c:Director14 2024-12-31 00500979 c:Director15 2024-01-01 2024-12-31 00500979 c:Director15 2024-12-31 00500979 c:Director16 2024-01-01 2024-12-31 00500979 c:Director16 2024-12-31 00500979 c:Director17 2024-01-01 2024-12-31 00500979 c:Director18 2024-01-01 2024-12-31 00500979 c:Director19 2024-01-01 2024-12-31 00500979 c:Director20 2024-01-01 2024-12-31 00500979 c:RegisteredOffice 2024-01-01 2024-12-31 00500979 d:FurnitureFittings 2024-01-01 2024-12-31 00500979 d:FurnitureFittings 2024-12-31 00500979 d:FurnitureFittings 2023-12-31 00500979 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 00500979 d:OfficeEquipment 2024-01-01 2024-12-31 00500979 d:OfficeEquipment 2024-12-31 00500979 d:OfficeEquipment 2023-12-31 00500979 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 00500979 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 00500979 d:CurrentFinancialInstruments 2024-12-31 00500979 d:CurrentFinancialInstruments 2023-12-31 00500979 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 00500979 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 00500979 d:RetainedEarningsAccumulatedLosses 2024-12-31 00500979 d:RetainedEarningsAccumulatedLosses 2023-12-31 00500979 c:FRS102 2024-01-01 2024-12-31 00500979 c:Audited 2024-01-01 2024-12-31 00500979 c:FullAccounts 2024-01-01 2024-12-31 00500979 c:CompanyLimitedByGuarantee 2024-01-01 2024-12-31 00500979 c:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 00500979 2 2024-01-01 2024-12-31 00500979 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Registered number: 00500979












THE BRITISH SOFT DRINKS ASSOCIATION LIMITED
(A Company Limited by Guarantee)
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED
 31 DECEMBER 2024



















 


img55ea.png
01483 755 399
hamlyns.com

 
THE BRITISH SOFT DRINKS ASSOCIATION LIMITED
 
(A Company Limited by Guarantee)
 

COMPANY INFORMATION


Directors
John Armstrong
Sarah Baldwin
 
Paul Bendit (appointed 7 November 2024)
Christopher Bradshaw
Ian Bray
 
Davy Brunel
Peter Charles
 
Matthew Fearn 
Michael Harding (appointed 11 June 2024)
Andrew Hargraves
Richard Graham
 
Stephen Kearns
James Logan
 
Richard Manners
Andrew Milne
 
Stephen Moorhouse 
Andrew Morris-Jinks (appointed 8 March 2024)
David Pearce 
Christopher Rees (appointed 27 September 2024)
Andy Riddle (appointed 9 August 2024)
Elise Seibold Effroy (appointed 1 November 2024)
Euan Sutherland (appointed 1 May 2024)
Jonathan Taylor
Jonathan Ward
 
William Watkins 
Helen White 
Guy Dodwell (resigned 14 February 2024)
Suzanne Glancy-Ross (resigned 1 May 2024)
Craig Read (resigned 1 May 2024)
Roger White (resigned 1 May 2024)
Natalia Filipposyants (resigned 11 June 2024)
Carol Robert (resigned 5 July 2024)
Michael Howard (resigned 16 August 2024)
 




Company secretary
Gavin Partington



Registered number
00500979



Registered office
20-22 Bedford Row

London

WC1R 4EB




Independent auditors
Hamlyns Limited
Chartered Accountants & Statutory Auditors

Sundial House

High Street

Horsell

Woking

GU21 4SU






 
THE BRITISH SOFT DRINKS ASSOCIATION LIMITED
 
(A Company Limited by Guarantee)
REGISTERED NUMBER: 00500979

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
6,149
14,837

  
6,149
14,837

Current assets
  

Debtors: amounts falling due within one year
 5 
277,919
102,970

Cash at bank and in hand
 6 
1,742,706
1,374,276

  
2,020,625
1,477,246

Creditors: amounts falling due within one year
 7 
(1,175,391)
(679,109)

Net current assets
  
 
 
845,234
 
 
798,137

Total assets less current liabilities
  
851,383
812,974

  

Net assets
  
851,383
812,974


Capital and reserves
  

Profit and loss account
  
851,383
812,974

  
851,383
812,974


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 income statement 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 on 10 June 2025.




William Watkins
Director

The notes on pages 2 to 7 form part of these financial statements.
Page 1

 
THE BRITISH SOFT DRINKS ASSOCIATION LIMITED

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

The British Soft Drinks Association Limited is a private company limited by guarantee, registered in England and Wales. The company's registered number and registered office address is as follows:
Registered number: 00500979
Registered office: 20-22 Bedford Row, London, WC1R 4EB.

2.Accounting policies

 
2.1

Basis of preparation

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.

  
2.2

Turnover

Turnover represents membership subscriptions, the sale of publications and the provision of relevant courses as well as income which is received for projects in pursuit of members interests. 
Subscriptions received in advance in respect of membership are treated as deferred income and released to the income and expenditure account for the period to which they relate.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is pound sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Income Statement within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 2

 
THE BRITISH SOFT DRINKS ASSOCIATION LIMITED

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
THE BRITISH SOFT DRINKS ASSOCIATION LIMITED

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.8
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
15%
Computer Equipment
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

  
2.12

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Page 4

 
THE BRITISH SOFT DRINKS ASSOCIATION LIMITED

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

  
2.13

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 substantivley enacted by the year end and that are expected to apply the reversal of 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. 


3.


Employees

The average monthly number of employees, including directors, during the year was 7 (2023 - 7).


4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 January 2024
29,414
46,494
75,908



At 31 December 2024

29,414
46,494
75,908



Depreciation


At 1 January 2024
29,381
31,690
61,071


Charge for the year on owned assets
33
8,655
8,688



At 31 December 2024

29,414
40,345
69,759



Net book value



At 31 December 2024
-
6,149
6,149



At 31 December 2023
33
14,804
14,837

Page 5

 
THE BRITISH SOFT DRINKS ASSOCIATION LIMITED

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
205,045
42,190

Other debtors
13,945
-

Prepayments and accrued income
58,929
60,780

277,919
102,970



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,742,706
1,374,276

1,742,706
1,374,276



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
103,416
6,885

Corporation tax
5,219
3,608

Other taxation and social security
124,372
74,536

Other creditors
4,739
3,953

Accruals and deferred income
937,645
590,127

1,175,391
679,109



8.


Leasing arrangements

Minimum lease payments under non-cancellable operating leases fall due as follows:


2024
2023
£
£



Within one year
90,000
90,000

Between one and five years
112,500
202,500

Over five years
-
-

202,500
292,500

Page 6

 
THE BRITISH SOFT DRINKS ASSOCIATION LIMITED

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Company Status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

10.
 

Provisions available for audits of small entities

In common with many other businesses of our size and nature, we use our auditor to prepare and submit
returns to the tax authorities and assist with the preparation of the financial statements.


11.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 10 June 2025 by Oliver Spevack (Senior Statutory Auditor) on behalf of Hamlyns Limited.


Page 7