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Registered number: 07921419
D21 Investments Ltd
Directors' Report and
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Company Information 1
Directors' Report 2
Profit and Loss Account 3
Balance Sheet 4
Statement of Changes in Equity 5
Notes to the Financial Statements 6—7
Page 1
Company Information
Directors Stephen Brogan
Gail Brogan
Company Number 07921419
Registered Office 9 Queen's Square
Ascot Business Park
Ascot
Berkshire
SL5 9FE
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 31 March 2025.
Principal Activity
The company's principal activity is that of a holding company.
Review of the Business
The Company no longer trades in property and is now an intermediate Holding Company within the Drinks 21 Group. The Compnay acquired Gneral Wine and Lquor Company Limited ("GWC") on 29 November 2024. GWC is trading as anticiapted and the directors are satisfied with performance.
Dividends
The directors did not recommended a final dividend in this financial year.
Directors
The directors who held office during the year were as follows:
Stephen Brogan
Gail Brogan
Lori Brogan-Graham Resigned 25/10/2024
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has 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.
On behalf of the board
Stephen Brogan
Director
30th December 2025
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Page 3
Profit and Loss Account
2025 2024
Notes £ £
Administrative expenses (3,722 ) (786 )
Other operating income 391 -
OPERATING LOSS AND LOSS FOR THE FINANCIAL YEAR (3,331 ) (786 )
The notes on pages 6 to 7 form part of these financial statements.
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Page 4
Balance Sheet
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 5 811,000 -
811,000 -
CURRENT ASSETS
Debtors 6 (52 ) 4,501
Cash at bank and in hand 5,692 410
5,640 4,911
Creditors 7 (515,601 ) (541 )
NET CURRENT ASSETS (LIABILITIES) (509,961 ) 4,370
TOTAL ASSETS LESS CURRENT LIABILITIES 301,039 4,370
Long Term Liabilities 8 (300,000 ) -
NET ASSETS 1,039 4,370
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 939 4,270
SHAREHOLDERS' FUNDS 1,039 4,370
For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Stephen Brogan
Director
30th December 2025
The notes on pages 6 to 7 form part of these financial statements.
Page 4
Page 5
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 April 2023 100 5,056 5,156
Loss for the year and total comprehensive income - (786 ) (786)
As at 31 March 2024 and 1 April 2024 100 4,270 4,370
Loss for the year and total comprehensive income - (3,331 ) (3,331)
As at 31 March 2025 100 939 1,039
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Page 6
Notes to the Financial Statements
1. General Information
D21 Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07921419 . The registered office is 9 Queen's Square, Ascot Business Park, Ascot, Berkshire, SL5 9FE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
5. Investments
Unlisted
£
Cost
As at 1 April 2024 -
Additions 811,000
As at 31 March 2025 811,000
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 811,000
As at 1 April 2024 -
The company acquired the entire share capital of General Wine and Liquor Company Limited on 29 November 2024 at a cost, including fees, of £811,000. The directors are satisfied that there is no impairment in the investment that requires any provision to be made against the cost of the acquisition.
6. Debtors
2025 2024
£ £
Due within one year
Other debtors (70 ) 1
VAT 18 -
Amounts owed by group undertakings - 4,500
(52 ) 4,501
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7. Creditors
2025 2024
£ £
Other creditors 200,000 441
Directors' loan accounts 110 100
Amounts owed to group undertakings 315,491 -
515,601 541
8. Long Term Liabilities
2025 2024
£ £
Other creditors. 300,000 -
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Ultimate Controlling Party
The company's ultimate controlling party is Drinks21 Group Ltd by virtue of its' ownership of 100% of the issued share capital in the company.
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