Company Registration No. 12667731 (England and Wales)
Fauna Drinks Ltd
Unaudited accounts
for the year ended 31 March 2025
Fauna Drinks Ltd
Unaudited accounts
Contents
Fauna Drinks Ltd
Company Information
for the year ended 31 March 2025
Director
Philip Edward Fitzalan Howard
Company Number
12667731 (England and Wales)
Registered Office
OLD ENGINE SHED
6A LONDON ROAD
ARUNDEL
BN18 9AT
ENGLAND
Fauna Drinks Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
296,484
326,897
Cash at bank and in hand
72,721
132,818
Creditors: amounts falling due within one year
(38,126)
(64,289)
Net current assets
144,212
184,676
Total assets less current liabilities
440,696
533,683
Creditors: amounts falling due after more than one year
(916,937)
(724,928)
Net liabilities
(476,241)
(191,245)
Called up share capital
1,287
1,287
Share premium
429,643
429,643
Profit and loss account
(907,171)
(622,175)
Shareholders' funds
(476,241)
(191,245)
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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 December 2025 and were signed on its behalf by
Philip Edward Fitzalan Howard
Director
Company Registration No. 12667731
Fauna Drinks Ltd
Notes to the Accounts
for the year ended 31 March 2025
Fauna Drinks Ltd is a private company, limited by shares, registered in England and Wales, registration number 12667731. The registered office is OLD ENGINE SHED, 6A LONDON ROAD, ARUNDEL, BN18 9AT, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
25% reducing balance
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
As at the year end, the company has net liabilities of £476,241 (2024: net liabilities £191,244 ) after making a loss of £284,996 (2024: loss £310,365) in the year then ended. The majority of the company's liabilities are amounts owed to the director, Philip Fitzalan Howard, who has confirmed his commitment of financial support to the company until such time that it can meet its financial commitments and working capital requirements. This will enable it to meet its debts as they fall due for at least twelve months from the date of approval of these financial statements. Accordingly, the director continues to adopt going concern basis in preparing the company's financial statement and as such, the financial statement do not include any adjustments for recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the company be unable to continue to trade.
Fauna Drinks Ltd
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 April 2024
150,911
170,191
23,450
124,938
841
470,331
Additions
12,068
21,499
-
22,170
-
55,737
At 31 March 2025
162,979
191,690
23,450
147,108
841
526,068
At 1 April 2024
34,583
70,048
7,925
30,559
319
143,434
Charge for the year
31,915
22,376
3,232
28,507
120
86,150
At 31 March 2025
66,498
92,424
11,157
59,066
439
229,584
At 31 March 2025
96,481
99,266
12,293
88,042
402
296,484
At 31 March 2024
116,328
100,143
15,525
94,379
522
326,897
5
Investments
Subsidiary undertakings
Valuation at 1 April 2024
22,110
Valuation at 31 March 2025
-
Amounts falling due within one year
Trade debtors
11,310
24,508
Deferred tax asset
74,556
74,556
Accrued income and prepayments
13,251
2,677
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
33,087
60,076
Taxes and social security
-
3,456
8
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
916,937
724,928
Fauna Drinks Ltd
Notes to the Accounts
for the year ended 31 March 2025
Allotted, called up and fully paid:
128,677 Ordinary shares of £0.01 each
1,286.77
1,286.77
10
Transactions with related parties
During the year, the company had a loan owing to a director of £916,937 (2024: £724,928). The loan is repayable on demand and carries no interest.
The company considers the terms of the loan to be consistent with transactions with related parties as defined under FRS 102. No other transactions with related parties, outside the normal course of business, have occurred.
11
Average number of employees
During the year the average number of employees was 15 (2024: 13).