Sansu Drinks Limited - Filleted accounts

Registered number

08530419

Sansu Drinks Limited

Unaudited Filleted Accounts

29 May 2025

Sansu Drinks Limited
Registered number:		08530419
Balance Sheet
as at 29 May 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		307			384

Current assets
Stocks		10,000			18,000

Creditors: amounts falling due within one year	4	(67,180)			(61,508)

Net current liabilities			(57,180)			(43,508)

Total assets less current liabilities			(56,873)			(43,124)

Creditors: amounts falling due after more than one year	5		(34,552)			(39,552)

Net liabilities			(91,425)			(82,676)

Capital and reserves
Called up share capital			1			1
Profit and loss account			(91,426)			(82,677)

Shareholder's funds			(91,425)			(82,676)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ms Jung-Yeun Hahn
Director
Approved by the board on 23 May 2026

Sansu Drinks Limited
Notes to the Accounts
for the year ended 29 May 2025


1	Accounting policies

	Basis of preparation
	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).

	Turnover
	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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	20% on written down value

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Fixtures & fittings
£
	Cost
	At 30 May 2024				2,273
	At 29 May 2025				2,273

	Depreciation
	At 30 May 2024				1,889
	Charge for the year				77
	At 29 May 2025				1,966

	Net book value
	At 29 May 2025				307
	At 29 May 2024				384


4	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		39,810		39,570
	Other creditors		27,370		21,938
			67,180		61,508


5	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		34,552		39,552


6	Other information

	Sansu Drinks Limited is a private company limited by shares and incorporated in England. Its registered office is:
	N1 Mailbox Unit 76
	275 New North Road
	London
	N1 7AA