IRIS Accounts Production v25.3.0.601 14057244 director 1.5.24 30.4.25 30.4.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 14057244 2024-04-30 14057244 2025-04-30 14057244 2024-05-01 2025-04-30 14057244 2023-04-30 14057244 2023-05-01 2024-04-30 14057244 2024-04-30 14057244 ns15:EnglandWales 2024-05-01 2025-04-30 14057244 ns14:PoundSterling 2024-05-01 2025-04-30 14057244 ns10:Director1 2024-05-01 2025-04-30 14057244 ns10:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 14057244 ns10:SmallEntities 2024-05-01 2025-04-30 14057244 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 14057244 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-01 2025-04-30 14057244 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 14057244 ns10:FullAccounts 2024-05-01 2025-04-30 14057244 ns10:OrdinaryShareClass1 2024-05-01 2025-04-30 14057244 ns10:RegisteredOffice 2024-05-01 2025-04-30 14057244 ns5:CurrentFinancialInstruments 2025-04-30 14057244 ns5:CurrentFinancialInstruments 2024-04-30 14057244 ns5:ShareCapital 2025-04-30 14057244 ns5:ShareCapital 2024-04-30 14057244 ns5:SharePremium 2025-04-30 14057244 ns5:SharePremium 2024-04-30 14057244 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 14057244 ns5:RetainedEarningsAccumulatedLosses 2024-04-30 14057244 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 14057244 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30 14057244 ns10:OrdinaryShareClass1 2025-04-30

REGISTERED NUMBER: 14057244 (England and Wales)

| Caru Spirits Ltd |

| Unaudited Financial Statements |

| for the Year Ended 30 April 2025 |

| Caru Spirits Ltd (Registered number: 14057244) |

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Caru Spirits Ltd |

Company Information

for the Year Ended 30 April 2025

| DIRECTOR: | Miss E Richards

| REGISTERED OFFICE: | Delta 606 Delta Office Park

| Welton Road

| Swindon

| United Kingdom

| SN5 7XF

| REGISTERED NUMBER: | 14057244 (England and Wales)

| ACCOUNTANTS: | AMS Accountancy Limited

| Delta 606

| Welton Road

| Delta Office Park

| Swindon

| Wiltshire

| SN5 7XF

| Caru Spirits Ltd (Registered number: 14057244) |

Balance Sheet

30 April 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 4 | 18,090 |  | 35,000 |  |

Debtors | 5 | 1,345 |  | 4,144 |  |

Cash at bank | 208 |  | 532 |  |

19,643 |  | 39,676 |  |

CREDITORS

Amounts falling due within one year | 6 | (61,719 | ) | (54,186 | ) |

NET CURRENT LIABILITIES | (42,076 | ) | (14,510 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (42,076 | ) | (14,510 | ) |

CAPITAL AND RESERVES

Called up share capital | 7 | 1,000 |  | 1,000 |  |

Share premium | 4,950 |  | 4,950 |  |

Retained earnings | (48,026 | ) | (20,460 | ) |

SHAREHOLDERS' FUNDS | (42,076 | ) | (14,510 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 October 2025 and were signed by:

Miss E Richards - Director

| Caru Spirits Ltd (Registered number: 14057244) |

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Caru Spirits 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.

| 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 Statement of Income and Retained Earnings, 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 18,090 |  | 35,000 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 395 |  | 23 |  |

| Other debtors | 950 |  | 4,121 |  |

1,345 |  | 4,144 |  |

| Caru Spirits Ltd (Registered number: 14057244) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 761 |  | 1,204 |  |

| Taxation and social security | 675 |  | - |  |

| Other creditors | 60,283 |  | 52,982 |  |

61,719 |  | 54,186 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

8. | RELATED PARTY DISCLOSURES

| During the year, the company received loans to the value of £14,067 from a company under the common control of its director, Mrs E Richards. This leaves the total outstanding balance as at 30th April 2025 of £52,600. (2024: £38,533).

| No interest is charged on the loans and the amounts are repayable on demand.