Af Drinks UK Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 16305206

		31 March 2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		809

			809
CURRENT ASSETS
Stocks	5	131,813
Debtors	6	207,701
Cash at bank and in hand		21,225

		360,739
Creditors: Amounts Falling Due Within One Year	7	(362,100 )

NET CURRENT ASSETS (LIABILITIES)			(1,361 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(552 )

NET LIABILITIES			(552 )

CAPITAL AND RESERVES
Called up share capital	8		120
Profit and Loss Account			(672 )

SHAREHOLDERS' FUNDS			(552)

Page 1

Page 2

Af Drinks UK Ltd

Balance Sheet (continued)

As At 31 March 2026

For the period ending 31 March 2026 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Hoi King

Director

29/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Af Drinks UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16305206 . The registered office is C/O Paul Beare Ltd, 100 Bollo Lane, London, W4 5LX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

2 years straight line

2.4. Stocks and Work in Progress

Stocks of finished goods are valued at the lower of cost and net realisable value after making due allowance for obsolete or stock not in a saleable condition. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Work-in-progress is monitored and written off should they become obsolete due to changes in formulation or design, or when they are unable to be included in production due to expiration or damage.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 10 March 2025	-
Additions	1,022

As at 31 March 2026	1,022

...CONTINUED

Page 3

Page 4

Af Drinks UK Ltd

Notes to the Financial Statements (continued)

For the Period 10 March 2025 to 31 March 2026

Depreciation
As at 10 March 2025	-
Provided during the period	213

As at 31 March 2026	213

Net Book Value
As at 31 March 2026	809

As at 10 March 2025	-

5. Stocks

	31 March 2026
	£
Stock	131,813

6. Debtors

	31 March 2026
	£
Due within one year
Amounts owed by group undertakings	201,854
Other debtors	5,847

	207,701

7. Creditors: Amounts Falling Due Within One Year

	31 March 2026
	£
Trade creditors	318
Amounts owed to group undertakings	360,282
Other creditors	1,500

	362,100

8. Share Capital

	31 March 2026
	£
Allotted, Called up and fully paid	120

Page 4