CAPITAL DRINKS LONDON LIMITED

CAPITAL DRINKS LONDON LIMITED
Statement of Financial Position
As at 30 April 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	12,123	15,154
		12,123	15,154
Current assets
Stocks	4	19,480	25,475
Debtors	5	26,546	17,389
Cash at bank and in hand		29,851	23,296
		75,877	66,160
Creditors: amount falling due within one year	6	(29,400)	(17,831)
Net current assets		46,477	48,329

Total assets less current liabilities		58,600	63,483
Creditors: amount falling due after more than one year	7	(10,833)	(20,833)
Net assets		47,767	42,650

Capital and reserves
Called up share capital		1	1
Profit and loss account		47,766	42,649
Shareholders' funds		47,767	42,650

For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 23 September 2025 and were signed by:

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FARUK MIAH
Director

CAPITAL DRINKS LONDON LIMITED
Notes to the Financial Statements
For the year ended 30 April 2025

General Information

CAPITAL DRINKS LONDON LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07977450, registration address Capital Drinks London Limited, Unit 2, 2 Conway Mews, London, W1T 6AA.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognized in the statement of income, except to the extent that it relates to items recognized in other comprehensive income or directly in capital and reserves. The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	20% Reducing Balance
Fixtures and Fittings	20% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 4 (2024 : 5).

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£
At 01 May 2024	24,250	6,863	31,113
Additions	-	-	-
Disposals	-	-	-
At 30 April 2025	24,250	6,863	31,113
Depreciation
At 01 May 2024	12,610	3,349	15,959
Charge for year	2,328	703	3,031
On disposals	-	-	-
At 30 April 2025	14,938	4,052	18,990
Net book values
Closing balance as at 30 April 2025	9,312	2,811	12,123
Opening balance as at 01 May 2024	11,640	3,514	15,154

Stocks

	2025 £		2024 £
Stocks	19,480		25,475
	19,480		25,475

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	26,546	16,179
Other Debtors	0	1,210
	26,546	17,389

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	320	264
Commercial Credit Card	17,609	0
Corporation Tax	3,955	2,193
PAYE & Social Security	183	0
Other Creditors	(1)	0
Wages & Salaries Control Account	1,322	7,098
VAT	6,012	8,276
	29,400	17,831

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	10,833		20,833
	10,833		20,833

Registered Number: 07977450
England and Wales
CAPITAL DRINKS LONDON LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 May 2024 End date: 30 April 2025