28 August 2024 false No description of principal activity Taxfiler 2024.6 15922614business:PrivateLimitedCompanyLtd2024-08-282025-08-31 159226142024-08-27 159226142024-08-282025-08-31 15922614business:AuditExempt-NoAccountantsReport2024-08-282025-08-31 15922614business:FilletedAccounts2024-08-282025-08-31 159226142025-08-31 15922614business:Director12024-08-282025-08-31 15922614business:Director22024-08-282025-08-31 15922614business:RegisteredOffice2024-08-282025-08-31 15922614core:WithinOneYear2025-08-31 15922614core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 15922614core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 15922614core:PreviouslyStatedAmount2025-08-31 15922614business:SmallEntities2024-08-282025-08-31 15922614countries:EnglandWales2024-08-282025-08-31 15922614core:FurnitureFittings2024-08-282025-08-31 15922614core:Goodwill2024-08-27 15922614core:Goodwill2024-08-282025-08-31 15922614core:Goodwill2025-08-31 15922614core:FurnitureFittings2024-08-27 15922614core:FurnitureFittings2025-08-31 15922614core:AfterOneYear2025-08-31 iso4217:GBP xbrli:pure
Company Registration No. 15922614 (England and Wales)
Vd Drinks Limited Unaudited accounts for the period from 28 August 2024 to 31 August 2025
Vd Drinks Limited Unaudited accounts Contents
Page
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Vd Drinks Limited Company Information for the period from 28 August 2024 to 31 August 2025
Directors
Vinalben Keshubhai Desai Rakeshkumar Hasmukhlal Patel
Company Number
15922614 (England and Wales)
Registered Office
7 Rodlington Avenue Birmingham B44 9UJ England
Accountants
MAP Accounting Limited 26 Oakfield Avenue Harrow HA3 8TJ
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Vd Drinks Limited Statement of financial position as at 31 August 2025
2025 
Notes
£ 
Fixed assets
Intangible assets
60,000 
Tangible assets
14,188 
74,188 
Current assets
Inventories
70,255 
Debtors
1,200 
Cash at bank and in hand
9,164 
80,619 
Creditors: amounts falling due within one year
(159,638)
Net current liabilities
(79,019)
Net liabilities
(4,831)
Capital and reserves
Called up share capital
100 
Profit and loss account
(4,931)
Shareholders' funds
(4,831)
For the period ending 31 August 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 directors acknowledge their 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 of Directors and authorised for issue on 14 May 2026 and were signed on its behalf by
Vinalben Keshubhai Desai Director Company Registration No. 15922614
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Vd Drinks Limited Notes to the Accounts for the period from 28 August 2024 to 31 August 2025
1
Statutory information
Vd Drinks Limited is a private company, limited by shares, registered in England and Wales, registration number 15922614. The registered office is 7 Rodlington Avenue, Birmingham, B44 9UJ, 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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Fixtures & fittings
15%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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Vd Drinks Limited Notes to the Accounts for the period from 28 August 2024 to 31 August 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 28 August 2024
- 
Additions
60,000 
At 31 August 2025
60,000 
Amortisation
At 28 August 2024
- 
At 31 August 2025
- 
Net book value
At 31 August 2025
60,000 
Goodwill arising on the acquisition of a business represents the excess of the cost of acquisition over the fair value of the identifiable net assets acquired. Goodwill is recognised as an intangible asset at cost and is not amortised. Instead, it is reviewed annually for impairment, or more frequently if events or changes in circumstances indicate that the carrying value may not be recoverable. For impairment testing purposes, goodwill is allocated to the cash-generating unit(s) expected to benefit from the synergies of the combination. An impairment loss is recognised when the carrying amount of the cash-generating unit, including goodwill, exceeds its recoverable amount. Impairment losses on goodwill are not reversed in subsequent periods.
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 28 August 2024
- 
Additions
15,403 
At 31 August 2025
15,403 
Depreciation
Charge for the period
1,215 
At 31 August 2025
1,215 
Net book value
At 31 August 2025
14,188 
6
Debtors
2025 
£ 
Amounts falling due after more than one year
Other debtors
1,200 
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Vd Drinks Limited Notes to the Accounts for the period from 28 August 2024 to 31 August 2025
7
Creditors: amounts falling due within one year
2025 
£ 
VAT
176 
Other creditors
79,003 
Loans from directors
80,459 
159,638 
8
Average number of employees
During the period the average number of employees was 0.
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