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Company Registration No. 10841422 (England and Wales)
CALEÑO Drinks Ltd Unaudited accounts for the year ended 30 June 2025
CALEÑO Drinks Ltd Unaudited accounts Contents
Page
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CALEÑO Drinks Ltd Company Information for the year ended 30 June 2025
Director
E Webb
Company Number
10841422 (England and Wales)
Registered Office
Clockwise Bristol Generator Building Finzels Reach Counterslip England BS1 6BX United Kingdom
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CALEÑO Drinks Ltd Statement of financial position as at 30 June 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
19,790 
30,568 
Current assets
Inventories
- 
345,352 
Debtors
120,974 
154,795 
Cash at bank and in hand
193,879 
154,348 
314,853 
654,495 
Creditors: amounts falling due within one year
(36,141)
(118,240)
Net current assets
278,712 
536,255 
Total assets less current liabilities
298,502 
566,823 
Creditors: amounts falling due after more than one year
(13,929)
(13,965)
Net assets
284,573 
552,858 
Capital and reserves
Called up share capital
9 
9 
Share premium
8,149,992 
8,149,992 
Profit and loss account
(7,865,428)
(7,597,143)
Shareholders' funds
284,573 
552,858 
For the year ending 30 June 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 30 April 2026 and were signed on its behalf by
E Webb Director Company Registration No. 10841422
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CALEÑO Drinks Ltd Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
CALEÑO Drinks Ltd is a private company, limited by shares, registered in England and Wales, registration number 10841422. The registered office is Clockwise Bristol Generator Building, Finzels Reach, Counterslip, England, BS1 6BX, United Kingdom.
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
These financial statements for the year ended 30 June 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 July 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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:
Plant & machinery
5
Motor vehicles
5
Computer equipment
3
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2024
50,602 
11,865 
62,467 
Additions
2,712 
678 
3,390 
At 30 June 2025
53,314 
12,543 
65,857 
Depreciation
At 1 July 2024
24,036 
7,863 
31,899 
Charge for the year
11,342 
2,826 
14,168 
At 30 June 2025
35,378 
10,689 
46,067 
Net book value
At 30 June 2025
17,936 
1,854 
19,790 
At 30 June 2024
26,566 
4,002 
30,568 
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CALEÑO Drinks Ltd Notes to the Accounts for the year ended 30 June 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
233 
Trade debtors
120,974 
143,850 
Other debtors
- 
10,712 
120,974 
154,795 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
9,960 
VAT
21,628 
- 
Trade creditors
7,036 
69,962 
Taxes and social security
7,033 
- 
Other creditors
444 
15,895 
Accruals
- 
22,423 
36,141 
118,240 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
13,929 
13,965 
8
Average number of employees
During the year the average number of employees was 3 (2024: 10).
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