IRIS Accounts Production v25.4.0.155 NI709741 Board of Directors 6.2.24 28.2.25 28.2.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh NI709741 2024-02-05 NI709741 2025-02-28 NI709741 2024-02-06 2025-02-28 NI709741 2024-02-05 NI709741 ns15:NorthernIreland 2024-02-06 2025-02-28 NI709741 ns14:PoundSterling 2024-02-06 2025-02-28 NI709741 ns10:Director1 2024-02-06 2025-02-28 NI709741 ns10:PrivateLimitedCompanyLtd 2024-02-06 2025-02-28 NI709741 ns10:SmallEntities 2024-02-06 2025-02-28 NI709741 ns10:AuditExempt-NoAccountantsReport 2024-02-06 2025-02-28 NI709741 ns10:SmallCompaniesRegimeForDirectorsReport 2024-02-06 2025-02-28 NI709741 ns10:SmallCompaniesRegimeForAccounts 2024-02-06 2025-02-28 NI709741 ns10:FullAccounts 2024-02-06 2025-02-28 NI709741 ns10:Director2 2024-02-06 2025-02-28 NI709741 ns10:RegisteredOffice 2024-02-06 2025-02-28 NI709741 ns5:CurrentFinancialInstruments 2025-02-28 NI709741 ns5:ShareCapital 2025-02-28 NI709741 ns5:RetainedEarningsAccumulatedLosses 2025-02-28 NI709741 ns5:PlantMachinery 2024-02-06 2025-02-28 NI709741 ns5:PlantMachinery 2025-02-28 NI709741 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-02-28

REGISTERED NUMBER: NI709741 (Northern Ireland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD |

| 6 FEBRUARY 2024 TO 28 FEBRUARY 2025 |

| FOR |

| JUICE JAR PORTRUSH LTD |

JUICE JAR PORTRUSH LTD (REGISTERED NUMBER: NI709741)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 6 FEBRUARY 2024 TO 28 FEBRUARY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

JUICE JAR PORTRUSH LTD

COMPANY INFORMATION

FOR THE PERIOD 6 FEBRUARY 2024 TO 28 FEBRUARY 2025

| DIRECTORS: | J P Quirk

| S Shephard

| REGISTERED OFFICE: | 8-10 Wellington Place

| Belfast

| BT1 6GE

| REGISTERED NUMBER: | NI709741 (Northern Ireland)

| ACCOUNTANTS: | Baker Tilly Mooney Moore

| 17 Clarendon Road

| Belfast

| BT1 3BG

JUICE JAR PORTRUSH LTD (REGISTERED NUMBER: NI709741)

BALANCE SHEET

28 FEBRUARY 2025

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 4 | 76,686 |  |

| CURRENT ASSETS

| Debtors | 5 | 8,198 |  |  |

| Cash at bank | 2,495 |  |  |

10,693 |  |

| CREDITORS

| Amounts falling due within one year | 6 | 86,146 |  |

| NET CURRENT LIABILITIES | (75,453 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 1,233 |  |

| PROVISIONS FOR LIABILITIES | 65 |  |

| NET ASSETS | 1,168 |  |

| CAPITAL AND RESERVES

| Called up share capital | 2 |  |

| Retained earnings | 1,166 |  |

1,168 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

JUICE JAR PORTRUSH LTD (REGISTERED NUMBER: NI709741)

BALANCE SHEET - continued

28 FEBRUARY 2025

The financial statements were approved by the Board of Directors and authorised for issue on 5 February 2026 and were signed on its behalf by:

S Shephard - Director

JUICE JAR PORTRUSH LTD (REGISTERED NUMBER: NI709741)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 6 FEBRUARY 2024 TO 28 FEBRUARY 2025

1. | STATUTORY INFORMATION

| Juice Jar Portrush Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. At the period end the company has net current liabilities of £75,453. The continued operation of the company depends on the continued support of a related party.

| Having considered the matters noted above, it is the opinion of the directors that it is appropriate for the financial statements to be prepared on the going concern basis. The financial statements do not include any adjustments that would result if the above support was withdrawn.

| Significant judgements and estimates

| In preparing these financial statements the directors considers there to be no significant judgements and estimates involved.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 15% on reducing balance

| Financial instruments

| All financial instruments of the company are considered to meet the definition of basic financial instruments.

| - Short term debtors and creditors

| Debtors and creditors with no stated interest rate and are receivable or payable on demand are recognised at transaction price, and subject to annual impairment reviews. Any losses arising on impairment are recognised in the profit and loss account.

| - Cash and cash equivalents

| Cash and cash equivalents comprise cash at bank.

JUICE JAR PORTRUSH LTD (REGISTERED NUMBER: NI709741)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 6 FEBRUARY 2024 TO 28 FEBRUARY 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 5 .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| Additions | 90,492 |  |

| At 28 February 2025 | 90,492 |  |

| DEPRECIATION

| Charge for period | 13,806 |  |

| At 28 February 2025 | 13,806 |  |

| NET BOOK VALUE

| At 28 February 2025 | 76,686 |  |

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

£ |

| Other debtors | 8,198 |  |

JUICE JAR PORTRUSH LTD (REGISTERED NUMBER: NI709741)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 6 FEBRUARY 2024 TO 28 FEBRUARY 2025

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

£ |

| Trade creditors | 7,312 |  |

| Amounts owed to group undertakings | 34,209 |  |

| Taxation and social security | 4,905 |  |

| Other creditors | 39,720 |  |

86,146 |  |