Company Registration No. 10931705 (England and Wales)
H R Drinks (Wholesale) Ltd
Unaudited accounts
for the year ended 31 August 2025
H R Drinks (Wholesale) Ltd
Unaudited accounts
Contents
H R Drinks (Wholesale) Ltd
Company Information
for the year ended 31 August 2025
Director
Devinder Kaur Dhillon
Company Number
10931705 (England and Wales)
Registered Office
14 Thornham Grove
London
E15 1DN
England
Accountants
Capital Talks LLP
Accountants & Tax consultants
310D - EW Sterling House
Langston Road
Loughton
IG10 3TS
H R Drinks (Wholesale) Ltd
Statement of financial position
as at 31 August 2025
Tangible assets
328,842
384,188
Inventories
437,823
329,823
Cash at bank and in hand
77,638
206,785
Creditors: amounts falling due within one year
(325,326)
(298,983)
Net current assets
551,355
524,676
Total assets less current liabilities
880,197
908,864
Creditors: amounts falling due after more than one year
(261,496)
(380,217)
Net assets
618,701
528,647
Called up share capital
100
100
Profit and loss account
618,601
528,547
Shareholders' funds
618,701
528,647
For the year 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 director acknowledges her 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 and authorised for issue on 25 May 2026 and were signed on its behalf by
Devinder Kaur Dhillon
Director
Company Registration No. 10931705
H R Drinks (Wholesale) Ltd
Notes to the Accounts
for the year ended 31 August 2025
H R Drinks (Wholesale) Ltd is a private company, limited by shares, registered in England and Wales, registration number 10931705. The registered office is 14 Thornham Grove, London, E15 1DN, England.
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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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Plant & machinery
15% on cost.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
H R Drinks (Wholesale) Ltd
Notes to the Accounts
for the year ended 31 August 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Tangible fixed assets
Plant & machinery
At 1 September 2024
550,316
At 1 September 2024
166,128
Charge for the year
83,346
Amounts falling due within one year
Trade debtors
279,516
272,625
Amounts falling due after more than one year
Other debtors
14,426
14,426
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Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
31,772
31,772
Trade creditors
177,892
174,014
Taxes and social security
98,766
66,863
H R Drinks (Wholesale) Ltd
Notes to the Accounts
for the year ended 31 August 2025
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
185,041
244,562
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
The director, D K Dhillons controls the company as a result of controlling directly 100% of the issued shares capital.
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Average number of employees
During the year the average number of employees was 13 (2024: 7).