Company Registration No. 15929613 (England and Wales)
Yusa Drinks Ltd
Unaudited accounts
for the period from 2 September 2024 to 31 August 2025
Yusa Drinks Ltd
Unaudited accounts
Contents
Yusa Drinks Ltd
Company Information
for the period from 2 September 2024 to 31 August 2025
Company Number
15929613 (England and Wales)
Registered Office
1-3 Beckett Road
London
N18 3PN
United Kingdom
Accountants
DNG Associates
214 Baker Street
Enfield
EN1 3JY
Yusa Drinks Ltd
Statement of financial position
as at 31 August 2025
Cash at bank and in hand
10,045
Creditors: amounts falling due within one year
(82,917)
Net current liabilities
(3,972)
Called up share capital
100
Profit and loss account
8,228
For the period ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 September 2025 and were signed on its behalf by
Sami ENDER
Director
Company Registration No. 15929613
Yusa Drinks Ltd
Notes to the Accounts
for the period from 2 September 2024 to 31 August 2025
Yusa Drinks Ltd is a private company, limited by shares, registered in England and Wales, registration number 15929613. The registered office is 1-3 Beckett Road, London, N18 3PN, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
18% - Reducing balance method
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Tangible fixed assets
Motor vehicles
Charge for the period
2,700
Yusa Drinks Ltd
Notes to the Accounts
for the period from 2 September 2024 to 31 August 2025
5
Creditors: amounts falling due within one year
2025
Taxes and social security
2,352
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
Shares issued during the period:
100 Ordinary shares of £1 each
100
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Transactions with related parties
Included within other creditors is an amount of £77,006 due to the director of the company. There are no terms as to interest or repayment in respect of this balance.
8
Average number of employees
During the period the average number of employees was 4.