Registration number: 08610694

Fine Drinks Cooperative Limited

Contents

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

Fine Drinks Cooperative Limited

(Registration number: 08610694)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Current assets
Debtors	4	114,994	114,480
Cash at bank and in hand		2,503	3,683
		117,497	118,163
Creditors: Amounts falling due within one year	5	(159,282)	(158,658)
Net liabilities		(41,785)	(40,495)
Capital and reserves
Called up share capital	6	101	101
Retained earnings		(41,886)	(40,596)
Shareholders' deficit		(41,785)	(40,495)

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 21 April 2026 and signed on its behalf by:
 

Mr A Stones Director

Fine Drinks Cooperative Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Parkhill Business Centre
Walton Road
Wetherby
West Yorkshire
LS22 5DZ
England

These financial statements were authorised for issue by the Board on 21 April 2026.

2	Accounting policies

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 value added tax, returns, rebates and discounts and after eliminating sales within the company.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4

Debtors

Current	2026 £	2025 £
Other debtors	114,994	114,480
	114,994	114,480

Fine Drinks Cooperative Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	7	29,511	28,887
Trade creditors		129,471	129,471
Accruals and deferred income		300	300
		159,282	158,658

6	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £0.01 each	10,000	100	10,000	100
A - F Ordinary of £0.01 each	100	1	100	1
	10,100	101	10,100	101

7	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Other borrowings	29,511	28,887