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Registered Number: 07079940
England and Wales
ENJOYDRINKS LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

EnjoyDrinks Limited Contents Page For the year ended 31 December 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

EnjoyDrinks Limited Company Information For the year ended 31 December 2025
Director | Mr S F Doggett
Registered Number | 07079940
Registered Office | Windfall House D1 The Courtyard Alban Park St Albans AL4 0LA
Accountants | Windfall accounting LLP Windfall House D1 The Courtyard, Alban Park St Albans AL4 0LA
1

EnjoyDrinks Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 110,365 |  | 140,376
|  | 110,365 |  | 140,376
Current assets |  |  |
Stocks | 4 | 268,168 |  | 231,297
Debtors | 5 | 685,703 |  | 590,873
Cash at bank and in hand |  | (83,362) |  | (91,635)
|  | 870,509 |  | 730,535
Creditors: amount falling due within one year | 6 | (798,112) |  | (641,548)
Net current assets |  | 72,397 |  | 88,987
Total assets less current liabilities |  | 182,762 |  | 229,363
Creditors: amount falling due after more than one year | 7 | (21,031) |  | (26,879)
Net assets |  | 161,731 |  | 202,484
Capital and reserves |  |  |
Called up share capital |  | 120 |  | 120
Profit and loss account |  | 161,611 |  | 202,364
Shareholders' funds |  | 161,731 |  | 202,484
For the year ended 31 December 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 14 April 2026 and were signed by:
------------------------------- Mr S F Doggett Director
2

EnjoyDrinks Limited Notes to the Financial Statements For the year ended 31 December 2025
General Information EnjoyDrinks Limited is a private company, limited by shares, registered in England and Wales, registration number 07079940, registration address Windfall House D1 The Courtyard, Alban Park, St Albans, AL4 0LA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard). The Financial statements have been prepared under the historical cost convention. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation for the year 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 taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 21.38% Reducing Balance
Computer Equipment | 21.38% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 3 (2024 : 3).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 January 2025 | 621 |  | 260,053 |  | 260,674
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 December 2025 | 621 |  | 260,053 |  | 260,674
Depreciation
At 01 January 2025 | 118 |  | 120,178 |  | 120,296
Charge for year | 89 |  | 29,924 |  | 30,013
On disposals | - |  | - |  | -
At 31 December 2025 | 207 |  | 150,102 |  | 150,309
Net book values
Closing balance as at 31 December 2025 | 414 |  | 109,951 |  | 110,365
Opening balance as at 01 January 2025 | 414 |  | 139,962 |  | 140,376
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 268,168 |  | 231,297
| 268,168 |  | 231,297
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 608,509 |  | 516,860
Prepayments & Accrued Income | 61,594 |  | 74,013
Other Debtors | 500 |  | 0
Directors' Current Accounts | 15,100 |  | 0
| 685,703 |  | 590,873
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 391,104 |  | 402,624
Bank Loans & Overdrafts | 6,618 |  | 6,618
Corporation Tax | 42,872 |  | 40,049
PAYE & Social Security | 4,066 |  | 0
Accrued Expenses | 118,817 |  | 64,236
Other Creditors | 107,552 |  | 17,809
VAT | 127,083 |  | 110,212
| 798,112 |  | 641,548
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 21,031 |  | 26,879
| 21,031 |  | 26,879
8. | Related Party Transactions Debtors due within one year include an amount of £15,100 (2024 - £Nil) due from the director. This loan is repayable on demand.
3