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Registration number: 04494944

PLA Soft Drinks Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

PLA Soft Drinks Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

PLA Soft Drinks Limited

(Registration number: 04494944)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 3,675 | 5,694
Current assets |  |  |
Stocks | 6 | 65,429 | 76,436
Debtors | 7 | 35,554 | 47,051
Cash at bank and in hand |  | 60,166 | 47,725
|  | 161,149 | 171,212
Creditors: Amounts falling due within one year | 8 | (55,586) | (79,102)
Net current assets |  | 105,563 | 92,110
Total assets less current liabilities |  | 109,238 | 97,804
Provisions for liabilities |  | (698) | (1,082)
Net assets |  | 108,540 | 96,722
Capital and reserves |  |  |
Called up share capital |  | 51 | 51
Retained earnings |  | 108,489 | 96,671
Shareholders' funds |  | 108,540 | 96,722

PLA Soft Drinks Limited

(Registration number: 04494944)
Balance Sheet as at 30 September 2025

For the financial year ending 30 September 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 and 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 6 January 2026

......................................... Mr L Ashton Director

PLA Soft Drinks Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

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

The address of its registered office is:
Unit 14 Boxworks Heysham Road
Bootle
Merseyside
L30 6UR

These financial statements were authorised for issue by the director on 6 January 2026.

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

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 current and deferred 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.

PLA Soft Drinks Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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
Equipment | 33% reducing balance method
Vehicle | 20% straight line method

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.

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 5 (2024 - 6).

PLA Soft Drinks Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 October 2024 | 4,801 | 4,801
At 30 September 2025 | 4,801 | 4,801
Amortisation
At 1 October 2024 | 4,801 | 4,801
At 30 September 2025 | 4,801 | 4,801
Carrying amount
At 30 September 2025 | - | -

5 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 October 2024 | 1,486 | 26,473 | 27,959
At 30 September 2025 | 1,486 | 26,473 | 27,959
Depreciation
At 1 October 2024 | 994 | 21,271 | 22,265
Charge for the year | 176 | 1,843 | 2,019
At 30 September 2025 | 1,170 | 23,114 | 24,284
Carrying amount
At 30 September 2025 | 316 | 3,359 | 3,675
At 30 September 2024 | 492 | 5,202 | 5,694

6 | Stocks

| 2025 £ | 2024 £
Finished goods and goods for resale | 65,429 | 76,436

PLA Soft Drinks Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 28,685 | 45,593
Prepayments | 6,569 | 1,458
Other debtors | 300 | -
| 35,554 | 47,051

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 38,660 | 49,329
Taxation and social security | 13,962 | 26,664
Accruals and deferred income | 2,352 | 2,372
Other creditors | 612 | 737
| 55,586 | 79,102