1 October 2024 false No description of principal activity Taxfiler 2024.6 12200350business:PrivateLimitedCompanyLtd2024-10-012025-09-30 122003502024-09-30 122003502024-10-012025-09-30 12200350business:AuditExempt-NoAccountantsReport2024-10-012025-09-30 12200350business:FilletedAccounts2024-10-012025-09-30 122003502025-09-30 12200350business:Director12024-10-012025-09-30 12200350business:RegisteredOffice2024-10-012025-09-30 122003502024-09-30 12200350core:WithinOneYear2025-09-30 12200350core:WithinOneYear2024-09-30 12200350core:AfterOneYear2025-09-30 12200350core:AfterOneYear2024-09-30 12200350core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 12200350core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 12200350core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 12200350core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 12200350core:PreviouslyStatedAmount2025-09-30 12200350core:PreviouslyStatedAmount2024-09-30 12200350business:SmallEntities2024-10-012025-09-30 12200350countries:EnglandWales2024-10-012025-09-30 12200350core:Goodwill2024-09-30 12200350core:Goodwill2025-09-30 12200350core:Goodwill2024-10-012025-09-30 12200350core:FurnitureFittings2024-09-30 12200350core:FurnitureFittings2024-10-012025-09-30 12200350core:FurnitureFittings2025-09-30 122003502023-10-012024-09-30 iso4217:GBP xbrli:pure
Company Registration No. 12200350 (England and Wales)
KDL Beverages LTD Unaudited accounts for the year ended 30 September 2025
KDL Beverages LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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KDL Beverages LTD Company Information for the year ended 30 September 2025
Director
Ms NGUYEN Thanh Ky Duyen
Company Number
12200350 (England and Wales)
Registered Office
249 PORTOBELLO ROAD LONDON W11 1LT ENGLAND
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KDL Beverages LTD Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
- 
6,000 
Tangible assets
5
33,188 
39,746 
33,188 
45,746 
Current assets
Inventories
5,750 
18,741 
Debtors
6
39,560 
50,564 
Cash at bank and in hand
26,977 
11,912 
72,287 
81,217 
Creditors: amounts falling due within one year
7
(345,189)
(328,283)
Net current liabilities
(272,902)
(247,066)
Total assets less current liabilities
(239,714)
(201,320)
Creditors: amounts falling due after more than one year
8
(24,325)
(29,356)
Net liabilities
(264,039)
(230,676)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(264,139)
(230,776)
Shareholders' funds
(264,039)
(230,676)
For the year ending 30 September 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 29 May 2026 and were signed on its behalf by
Ms NGUYEN Thanh Ky Duyen Director Company Registration No. 12200350
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KDL Beverages LTD Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
KDL Beverages LTD is a private company, limited by shares, registered in England and Wales, registration number 12200350. The registered office is 249 PORTOBELLO ROAD, LONDON, W11 1LT, 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 remained unchanged from the previous year, and also 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:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2024
30,000 
At 30 September 2025
30,000 
Amortisation
At 1 October 2024
24,000 
Charge for the year
6,000 
At 30 September 2025
30,000 
Net book value
At 30 September 2025
- 
At 30 September 2024
6,000 
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KDL Beverages LTD Notes to the Accounts for the year ended 30 September 2025
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 October 2024
96,324 
Additions
1,739 
At 30 September 2025
98,063 
Depreciation
At 1 October 2024
56,578 
Charge for the year
8,297 
At 30 September 2025
64,875 
Net book value
At 30 September 2025
33,188 
At 30 September 2024
39,746 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
7,657 
8,740 
Trade debtors
6,903 
16,824 
Accrued income and prepayments
25,000 
25,000 
39,560 
50,564 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
20,130 
35,221 
Other creditors
70,070 
41,382 
Loans from directors
254,989 
251,680 
345,189 
328,283 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
24,325 
29,356 
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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