2023-11-012024-12-312024-12-31false12942721MADE BEVERAGES 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MADE BEVERAGES LTD

Registered Number
12942721
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2024

MADE BEVERAGES LTD
Company Information
for the period from 1 November 2023 to 31 December 2024

Directors

LEVENFICHE, Levi Remy
LEVENFICHE, Teddie Didier
POSTER, Marisa Lili

Registered Address

Made Beverages Ltd
233 Regents Park Road
London
N3 3LF

Registered Number

12942721 (England and Wales)
MADE BEVERAGES LTD
Balance Sheet as at
31 December 2024

Notes

31 Dec 2024

31 Oct 2023

£

£

£

£

Fixed assets
Intangible assets39,2264,978
Tangible assets47,17811,377
16,40416,355
Current assets
Stocks52,813,016350,641
Debtors64,304,076496,921
Cash at bank and on hand230,476149,933
7,347,568997,495
Creditors amounts falling due within one year7(1,298,530)(856,298)
Net current assets (liabilities)6,049,038141,197
Total assets less current liabilities6,065,442157,552
Creditors amounts falling due after one year8(923,189)(144,080)
Net assets5,142,25313,472
Capital and reserves
Called up share capital1,0531,000
Share premium4,419,897-
Profit and loss account721,30312,472
Shareholders' funds5,142,25313,472
The financial statements were approved and authorised for issue by the Board of Directors on 28 August 2025, and are signed on its behalf by:
LEVENFICHE, Levi Remy
Director
Registered Company No. 12942721
MADE BEVERAGES LTD
Notes to the Financial Statements
for the period ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Turnover relates to the sale of matcha powder and beverages. Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Share-based payments
The company operates an Enterprise Management Incentive (EMI) share option scheme for certain employees. Equity-settled share-based payments are measured at fair value at the grant date and expensed on a straight-line basis over the vesting period, with a corresponding credit to equity. For the year ended 31 December 2024, the company recognised a charge of £11,712.33 in respect of the EMI scheme.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity. Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Software 3 Year Straight line Patents & licences 10 Year Straight line
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings25-
Office Equipment-3
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year104
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 November 2314,36814,368
Additions5,6995,699
At 31 December 2420,06720,067
Amortisation and impairment
At 01 November 239,3909,390
Charge for year1,4511,451
At 31 December 2410,84110,841
Net book value
At 31 December 249,2269,226
At 31 October 234,9784,978
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 November 2314,7255,26719,992
At 31 December 2414,7255,26719,992
Depreciation and impairment
At 01 November 236,3682,2478,615
Charge for year2,4381,7614,199
At 31 December 248,8064,00812,814
Net book value
At 31 December 245,9191,2597,178
At 31 October 238,3573,02011,377
5.Stocks

2024

2023

££
Finished goods2,434,941350,641
Payments on account, stocks378,075-
Total2,813,016350,641
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,238,975357,238
Other debtors3,048,114127,513
Prepayments and accrued income16,98712,170
Total4,304,076496,921
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables965,359108,480
Bank borrowings and overdrafts58,317146,618
Taxation and social security252,8647,707
Other creditors6,666591,093
Accrued liabilities and deferred income15,3242,400
Total1,298,530856,298
8.Creditors: amounts due after one year

2024

2023

££
Other creditors923,189144,080
Total923,189144,080