REGISTERED NUMBER: NI648098 (Northern Ireland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

THE JUICE JAR LTD

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

S Shephard

REGISTERED OFFICE:

8-10 Wellington Place

Belfast

BT1 6GE

REGISTERED NUMBER:

NI648098 (Northern Ireland)

ACCOUNTANTS:

Baker Tilly Mooney Moore

17 Clarendon Road

Belfast

BT1 3BG

FIXED ASSETS

Tangible assets

4

403,353

451,733

CURRENT ASSETS

Stocks

50,000

50,000

Debtors

5

265,267

120,334

Cash at bank and in hand

51,777

92,665

367,044

262,999

CREDITORS

Amounts falling due within one year

6

139,630

71,853

NET CURRENT ASSETS

227,414

191,146

TOTAL ASSETS LESS CURRENT LIABILITIES

630,767

642,879

CREDITORS

Amounts falling due after more than one year

7

(11,755

)

(22,701

)

PROVISIONS FOR LIABILITIES

(20,034

)

(20,034

)

NET ASSETS

598,978

600,144

CAPITAL AND RESERVES

Called up share capital

125

125

Share premium

474,900

474,900

Retained earnings

123,953

125,119

598,978

600,144

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

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

The director acknowledges his 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.

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 by the director and authorised for issue on 30 September 2025 and were signed by:

S Shephard - Director

1.	STATUTORY INFORMATION

The Juice Jar Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Significant judgements and estimates

In preparing these financial statements the director has made the following judgements in:

The determination of whether there are indicators of impairment of the company's tangible assets. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and business in general.

The consideration of the valuation of stock and the need for impairment provisions. Amounts identified as being impaired will be provided against in the relevant period.

The director also considers the depreciation rates and useful lives on an annual basis to ensure there is sufficient evidence to support these and that the estimates remain reasonable.

Turnover

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

Tangible fixed assets

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

Short leasehold

-

10% on cost

Plant and machinery

-

20% on cost

Fixtures, fittings & equipment

-

15% on cost

Computer equipment

-

33% on cost

Stocks

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

Financial instruments

All financial instruments of the company are considered to meet the definition of basic financial instruments.

- Short term debtors and creditors

Debtors and creditors with no stated interest rate and are receivable or payable on demand are recognised at transaction price, and subject to annual impairment reviews. Any losses arising on impairment are recognised in the profit and loss account.

- Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand.

- Loans and borrowings

All loans and borrowings are initially recorded at the present value of cash payable to the lender in settlement of the liability discounted at the market interest rate. Subsequently loans and borrowings are stated at amortised cost using the effective interest rate method. The computation of amortised cost includes any issue costs, transaction costs and fees, and any discount or premium on settlement, and the effect of this is to amortise these amounts over the expected borrowing period. Loans with no stated interest rate and repayable within one period or on demand are not amortised. Loans and borrowings are classified as current liabilities unless the borrower has an unconditional right to defer settlement of the liability for at least 12 months after the financial period end date.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2023 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

Short

Plant and

fittings

Computer

leasehold

machinery

& equipment

equipment

Totals

£

£

£

£

£

COST

At 1 October 2023

439,998

242,109

5,958

20,615

708,680

Additions

-

938

48,210

2,521

51,669

At 30 September 2024

439,998

243,047

54,168

23,136

760,349

DEPRECIATION

At 1 October 2023

103,425

129,220

3,687

20,615

256,947

Charge for year

43,999

48,619

6,521

910

100,049

At 30 September 2024

147,424

177,839

10,208

21,525

356,996

NET BOOK VALUE

At 30 September 2024

292,574

65,208

43,960

1,611

403,353

At 30 September 2023

336,573

112,889

2,271

-

451,733

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Trade debtors

51,478

-

Amounts owed by group undertakings

31,710

-

Other debtors

182,079

120,334

265,267

120,334

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Bank loans and overdrafts

10,896

9,253

Trade creditors

20,848

29,518

Taxation and social security

24,980

10,279

Other creditors

82,906

22,803

139,630

71,853

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.24

30.9.23

£

£

Bank loans

11,755

22,701

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S Shephard.