REGISTERED NUMBER: 07777633 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DRINK NATURAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

John Hodgson

REGISTERED OFFICE:

Archways Spartan Road

Low Moor

Bradford

West Yorkshire

BD12 0RY

REGISTERED NUMBER:

07777633 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

1 Valley Court

Canal Road

Bradford

West Yorkshire

BD1 4SP

FIXED ASSETS

Tangible assets

4

14,272

19,111

CURRENT ASSETS

Stocks

5

141,323

128,000

Debtors

6

188,223

157,756

Cash at bank

99,046

103,838

428,592

389,594

CREDITORS

Amounts falling due within one year

7

317,998

246,524

NET CURRENT ASSETS

110,594

143,070

TOTAL ASSETS LESS CURRENT LIABILITIES

124,866

162,181

CREDITORS

Amounts falling due after more than one year

8

-

7,288

NET ASSETS

124,866

154,893

CAPITAL AND RESERVES

Called up share capital

100

100

Profit and loss account

124,766

154,793

124,866

154,893

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 June 2026 and were signed by:

John Hodgson - Director

1.	STATUTORY INFORMATION

Drink Natural Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer Equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Income recognition

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Leases

Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the leases. The benefits of lease incentives are recognised in the profit and loss account over the lease period on a straight line basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

Equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

25,990

10,640

28,800

3,283

68,713

DEPRECIATION

At 1 January 2025

12,997

8,136

25,917

2,552

49,602

Charge for year

3,248

626

721

244

4,839

At 31 December 2025

16,245

8,762

26,638

2,796

54,441

NET BOOK VALUE

At 31 December 2025

9,745

1,878

2,162

487

14,272

At 31 December 2024

12,993

2,504

2,883

731

19,111

5.

STOCKS

2025

2024

£

£

Stocks

141,323

128,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

121,778

146,287

Other debtors

66,445

11,469

188,223

157,756

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,033

10,077

Trade creditors

-

(125

)

Amounts owed to related party

640

640

Taxation and social security

19,943

11,623

Other creditors

290,382

224,309

317,998

246,524

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,288

9.	SECURED DEBTS

The bounce back loan is unsecured but guaranteed by the government.

10.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The pension cost represents contributions payable by the company to the fund and amounted to £24,675 (2024:£65,356). Contributions totalling £2,135 (2024:£2,119) were payable to the fund at the year end and included in creditors.