Silverfin false false 31/07/2024 28/07/2023 31/07/2024 M R Jarman 28/07/2023 21 July 2025 The principal activity of the Company during the financial period was the wholesale of wine, beer, spirits and other alcoholic beverages.

The company was incorporated and commence to trade on 28 July 2023.
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Company No: 15036237 (England and Wales)

JARMAN DRINKS COMPANY LIMITED

Unaudited Financial Statements
For the financial period from 28 July 2023 to 31 July 2024
Pages for filing with the registrar

JARMAN DRINKS COMPANY LIMITED

Unaudited Financial Statements

For the financial period from 28 July 2023 to 31 July 2024

Contents

JARMAN DRINKS COMPANY LIMITED

BALANCE SHEET

As at 31 July 2024
JARMAN DRINKS COMPANY LIMITED

BALANCE SHEET (continued)

As at 31 July 2024
Note 31.07.2024
£
Fixed assets
Intangible assets 3 169
169
Current assets
Debtors 4 22,842
Cash at bank and in hand 25,000
47,842
Creditors: amounts falling due within one year 5 ( 186,832)
Net current liabilities (138,990)
Total assets less current liabilities (138,821)
Net liabilities ( 138,821)
Capital and reserves
Called-up share capital 1
Profit and loss account ( 138,822 )
Total shareholder's deficit ( 138,821)

For the financial period ending 31 July 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements of Jarman Drinks Company Limited (registered number: 15036237) were approved and authorised for issue by the Director on 21 July 2025. They were signed on its behalf by:

M R Jarman
Director
JARMAN DRINKS COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 28 July 2023 to 31 July 2024
JARMAN DRINKS COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 28 July 2023 to 31 July 2024
1. Accounting policies

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

General information and basis of accounting

Jarman Drinks Company Limited (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 85 Great Portland Street, First Floor, London, W1W 7LT, 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 director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due 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.

Reporting period length

These accounts cover an extended period to cover the period from incorporation being 28 July 2023.

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:

Other intangible assets 20 years straight line
Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

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 debtors 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.

2. Employees

Period from
28.07.2023 to
31.07.2024
Number
Monthly average number of persons employed by the Company during the period, including the director 1

3. Intangible assets

Other intangible assets Total
£ £
Cost
At 28 July 2023 0 0
Additions 170 170
At 31 July 2024 170 170
Accumulated amortisation
At 28 July 2023 0 0
Charge for the financial period 1 1
At 31 July 2024 1 1
Net book value
At 31 July 2024 169 169

4. Debtors

31.07.2024
£
Other debtors 22,842

5. Creditors: amounts falling due within one year

31.07.2024
£
Other creditors 186,832

6. Related party transactions

Transactions with the entity's director

31.07.2024
£
Directors Loan Account 184,331

The loan from the director to the company is unsecured, interest free and repayable on demand.