Registration number: 11375527

Juice Motors Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Juice Motors Limited

Company Information

Director

Mr Sam Nadin

Registered office

Unit 14 The Alders Estate Seven Mile Lane Maidstone Kent ME18 5JG

Accountants

GMR Accountants Ltd 1st Floor 8/12 London Street Southport Merseyside PR9 0UE

Juice Motors Limited

(Registration number: 11375527)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	45,881	42,519
Current assets
Stocks	5	95,461	63,711
Debtors	6	137,696	285,637
Cash at bank and in hand		16,561	56,339
		249,718	405,687
Creditors: Amounts falling due within one year	7	(148,455)	(231,024)
Net current assets		101,263	174,663
Total assets less current liabilities		147,144	217,182
Creditors: Amounts falling due after more than one year	7	(1,968)	(9,714)
Net assets		145,176	207,468
Capital and reserves
Called up share capital		1	1
Retained earnings		145,175	207,467
Shareholders' funds		145,176	207,468

For the financial year ending 31 March 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 December 2025
 

......................................... Mr Sam Nadin Director

Juice Motors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Unit 14
The Alders Estate
Seven Mile Lane
Maidstone
Kent
ME18 5JG
England

These financial statements were authorised for issue by the director on 22 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Juice Motors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & Machinery	Straight Line - 25%
Motor Vehicles	Straight Line - 33%
Fixtures & Fittings	Straight Line - 25%
Office Equipment	Straight Line - 33%
Leasehold Improvements	Straight Line - 10%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Juice Motors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2024 - 6).

Juice Motors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Long leasehold land and buildings £	Fixtures and fittings £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 April 2024	21,939	29,446	5,449	13,607
Additions	11,741	3,205	1,488	-
Disposals	-	-	-	(2,850)
At 31 March 2025	33,680	32,651	6,937	10,757
Depreciation
At 1 April 2024	183	20,815	4,302	9,994
Charge for the year	3,235	4,532	1,023	1,396
Eliminated on disposal	-	-	-	(633)
At 31 March 2025	3,418	25,347	5,325	10,757
Carrying amount
At 31 March 2025	30,262	7,304	1,612	-
At 31 March 2024	21,756	8,631	1,147	3,612

	Other tangible assets  £	Total £
Cost or valuation
At 1 April 2024	21,905	92,346
Additions	1,773	18,207
Disposals	-	(2,850)
At 31 March 2025	23,678	107,703
Depreciation
At 1 April 2024	14,532	49,826
Charge for the year	2,443	12,629
Eliminated on disposal	-	(633)
At 31 March 2025	16,975	61,822
Carrying amount
At 31 March 2025	6,703	45,881
At 31 March 2024	7,373	42,519

Juice Motors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Included within the net book value of land and buildings above is £30,263 (2024 - £21,757) in respect of long leasehold land and buildings.
 

5

Stocks

	2025 £	2024 £
Other inventories	95,461	63,711

6

Debtors

Current	Note	2025 £	2024 £
Trade debtors		18,602	173,499
Amounts owed by related parties		25,226	23,526
Prepayments		3,507	3,289
Other debtors		90,361	85,323
		137,696	285,637

Juice Motors Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	7,747	7,555
Trade creditors		345	345
Taxation and social security		94,691	116,735
Accruals and deferred income		2,082	2,082
Other creditors		43,590	104,307
		148,455	231,024

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	1,968	9,714

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	1,968	9,714

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	7,747	7,555