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REGISTERED NUMBER: 08933231 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

21ST AMENDMENT LTD

21ST AMENDMENT LTD (REGISTERED NUMBER: 08933231)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


21ST AMENDMENT LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTORS: Andy Mil Limited
A E Ball
O J Brading
Elliot Ball Ltd
A R Mil
Oj Liquor Co Ltd





REGISTERED OFFICE: The Cocktail Trading Co.
Brick Lane
68 Bethnal Green Road
London
E1 6GQ





REGISTERED NUMBER: 08933231 (England and Wales)





ACCOUNTANTS: Cooper Parry Advisory Limited
First Floor, Davidson House
Forbury Square
Reading
Berkshire
RG1 3EU

21ST AMENDMENT LTD (REGISTERED NUMBER: 08933231)

BALANCE SHEET
30 NOVEMBER 2024

2024 2023
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - 514
Tangible assets 5 205,447 313,730
205,447 314,244

CURRENT ASSETS
Stocks 11,359 18,420
Debtors 6 213,394 208,930
Cash at bank and in hand 176,487 148,944
401,240 376,294
CREDITORS
Amounts falling due within one year 7 79,851 64,995
NET CURRENT ASSETS 321,389 311,299
TOTAL ASSETS LESS CURRENT
LIABILITIES

526,836

625,543

CREDITORS
Amounts falling due after more than one
year

8

210,729

234,792
NET ASSETS 316,107 390,751

CAPITAL AND RESERVES
Called up share capital 150 150
Retained earnings 315,957 390,601
316,107 390,751

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

21ST AMENDMENT LTD (REGISTERED NUMBER: 08933231)

BALANCE SHEET - continued
30 NOVEMBER 2024


The 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.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 29 August 2025 and were signed on its behalf by:





A R Mil - Director


21ST AMENDMENT LTD (REGISTERED NUMBER: 08933231)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024


1. STATUTORY INFORMATION

21st Amendment Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.

Plant and machinery33% on cost
Computer equipment33% on cost
Leasehold improvementsOver life of lease

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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


21ST AMENDMENT LTD (REGISTERED NUMBER: 08933231)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024


2. ACCOUNTING POLICIES - continued
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 substantively enacted by the year end and that are expected to apply to the reversal of the 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2023 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£
COST
At 1 December 2023
and 30 November 2024 11,035
AMORTISATION
At 1 December 2023 10,521
Charge for year 514
At 30 November 2024 11,035
NET BOOK VALUE
At 30 November 2024 -
At 30 November 2023 514

21ST AMENDMENT LTD (REGISTERED NUMBER: 08933231)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024


5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 December 2023 31,467 650,210 681,677
Additions - 2,668 2,668
At 30 November 2024 31,467 652,878 684,345
DEPRECIATION
At 1 December 2023 4,619 363,328 367,947
Charge for year 1,319 109,632 110,951
At 30 November 2024 5,938 472,960 478,898
NET BOOK VALUE
At 30 November 2024 25,529 179,918 205,447
At 30 November 2023 26,848 286,882 313,730

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£ £
Other debtors 213,394 208,930

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
as restated
£ £
Bank loans and overdrafts 10,354 10,098
Trade creditors - 894
Taxation and social security 64,389 48,428
Other creditors 5,108 5,575
79,851 64,995

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
as restated
£ £
Bank loans 6,160 16,514
Other creditors 204,569 218,278
210,729 234,792

21ST AMENDMENT LTD (REGISTERED NUMBER: 08933231)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024


9. RELATED PARTY DISCLOSURES

Andy Mil Limited
Director


As at the balance sheet date a sum of £152,663 (2023: £153,663) was owed by the company.

A E Ball
Director


As at the balance sheet date a sum of £51,795(2023: £52,795) was owed by the company.

O J Brading

As at the balance sheet date a sum of £110 (2023: £11,820) was owed to the company.