The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Annual Report and Financial Statements
For the 52 week period ended 27 March 2026
Company Registration No. 00358349 (England and Wales)
The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Company Information
Directors
M Caroe
S D Snell
(Appointed 28 April 2026)
D J Collard
(Appointed 13 October 2025)
D Jones
(Appointed 22 January 2026)
Company number
00358349
Registered office
Mounts Road
Wednesbury
West Midlands
United Kingdom
WS10 0BU
Auditor
Moore Kingston Smith LLP
6th Floor
9 Appold Street
London
EC2A 2AP
The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Contents
Page
Strategic report
1 - 2
Directors' report
3
Directors' responsibilities statement
4
Independent auditor's report
5 - 8
Statement of comprehensive income
9
Balance sheet
10
Statement of changes in equity
11
Notes to the financial statements
12 - 25
The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Strategic Report
For the 52 week period ended 27 March 2026
Page 1

The directors present the strategic report for the 52 week period ended 27 March 2026. The prior comparative period was the 52 week period from 30 March 2024 to 28 March 2025.

Fair review of the business

Over the course of the financial period the company continued to see significant levels of commodity inflation. The company sought to recover this impact through a combination of higher selling prices and, in some cases, reduced product size. This market driven change has resulted in a fall in sales in the year with turnover decreasing to £25.8m from £27.0m over the last period.

Operating profit (before exceptionals) for the period was £0.8m (FY25: £3.3m), which was again caused by the fall in sales combined with additional commodity inflation that was not recovered therefore placing margin under pressure.

There have been a number of changes to the directors over the course of the year, and the new team are optimistic about prospects for the business.

After the year-end the company changed its name from Purity Soft Drinks Limited to The Juice Burst Drinks Co. Limited. The objective of the name change was to align the company name with the brand name sold by the business.

52 weeks
52 weeks
to 27 March
to 28 March
2026
2025
£000
£000
Turnover
25,773
27,040
Operating profit before exceptional items
835
3,317
Exceptional items
63
114
Profit after tax
600
2,637
Net assets
7,676
7,077
The company continues to enjoy the full support of its employees and the Company's equity investors.
The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Strategic Report (Continued)
For the 52 week period ended 27 March 2026
Page 2
Principal risks and uncertainties

Commodity Inflation:

The biggest risks facing the business has been the orange and apple juice commodity supply chain, where a combination of unfavourable weather and disease has resulted in poor crops and exceptionally high pricing. The second biggest risk around commodities is the rising oil prices making transport, production, and packaging more expensive. The company has sought to mitigate both risks through bottle size reductions and price increases – but these have had an impact on demand.

Food Safety:

The directors, management and all employees make food safety their highest priority. The company operates from well invested premises and has maintained the top AA rating accreditation in the BRC Global Standard for Food Safety.

Customer risks:

Despite relatively low customer concentration the loss of any large customer remains a risk to performance. The company continues to focus on its service level, quality and relationships with existing customers whilst also reducing its customer concentration with the addition of new business.

Financial risk management objectives and policies

Approximately two thirds of raw materials are purchased using foreign currencies. The company mitigates currency exchange exposure by forward buying a proportion of its requirements.

The company has credit risk in the form of its trade debtors. Along with strong credit management practices the company mitigates loss from customers defaulting with credit insurance.

Other risks are monitored by the business by the regular review of key performance metrics such as service levels, consumer complaint levels, food safety and quality measures, plant efficiency, staff engagement and staff turnover.

Future outlook

The company continues on its strategy of driving market penetration and adding new consumer-led product development underpinned by continued investment in the brand and our people.

On behalf of the board

D Jones
Director
28 July 2026
The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Directors' Report
For the 52 week period ended 27 March 2026
Page 3

The directors present their annual report and financial statements for the 52 week period ended 27 March 2026.

Principal activities

The Juice Burst Drinks Co. Limited manufactures branded soft drinks for the UK Retail and Foodservice sectors.

Results and dividends

The results for the 52 week period are set out on page 9.

No ordinary dividends were paid. The directors do not recommend payment of a final dividend.

Directors

The directors who held office during the 52 week period and up to the date of signature of the financial statements were as follows:

M Caroe
C Steel
(Resigned 1 September 2025)
S D Snell
(Appointed 28 April 2026)
J P Duffin
(Appointed 5 September 2025 and resigned 16 December 2025)
D J Collard
(Appointed 13 October 2025)
D Jones
(Appointed 22 January 2026)
Auditor

The auditor, Moore Kingston Smith LLP, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Strategic report

The company has chosen in accordance with Companies Act 2006, s. 414C(11) to set out in the company's strategic report information required by Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Sch. 7 to be contained in the directors' report.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

On behalf of the board
D Jones
Director
28 July 2026
The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Directors' Responsibilities Statement
For the 52 week period ended 27 March 2026
Page 4

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Independent Auditor's Report
To the Members of The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Page 5
Opinion

We have audited the financial statements of The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited) (the 'company') for the 52 week period ended 27 March 2026 which comprise the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 27 March 2026 and of its profit for the 52 week period then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Independent Auditor's Report
To the Members of The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited) (Continued)
Page 6

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the Strategic Report and the Directors' R eport for the financial 52 week period for which the financial statements are prepared is consistent with the financial statements; and

- the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the Strategic Report or the Directors' R eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Directors' R esponsibilities S tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Independent Auditor's Report
To the Members of The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited) (Continued)
Page 7
Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of the company’s internal control.

- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.

- Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the company to cease to continue as a going concern.

- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Independent Auditor's Report
To the Members of The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited) (Continued)
Page 8

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the company.

Our approach was as follows:

- We obtained an understanding of the legal and regulatory requirements applicable to the company and considered that the most significant are the Companies Act 2006, UK financial reporting standards as issued by the Financial Reporting Council, the BRCGS Global Standard Food Safety and UK taxation legislation.

- We obtained an understanding of how the company complies with these requirements by discussions with management and those charged with governance.

- We assessed the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might occur, by holding discussions with management and those charged with governance.

- We inquired of management and those charged with governance as to any known instances of non-compliance or suspected non-compliance with laws and regulations.

- Based on this understanding, we designed specific appropriate audit procedures to identify instances of non-compliance with laws and regulations. This included making enquiries of management and those charged with governance and obtaining additional corroborative evidence as required.

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Jamie Sherman
Senior Statutory Auditor
for and on behalf of Moore Kingston Smith LLP
31 July 2026
Chartered Accountants
Statutory Auditor
6th Floor
9 Appold Street
London
EC2A 2AP
The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Statement of Comprehensive Income
For the 52 week period ended 27 March 2026
Page 9
Period
Period
ended
ended
27 March
28 March
2026
2025
Notes
£
£
Turnover
3
25,772,816
27,040,170
Cost of sales
(17,248,425)
(16,717,323)
Gross profit
8,524,391
10,322,847
Distribution costs
(1,672,082)
(1,582,949)
Administrative expenses
(6,016,403)
(5,422,465)
Exceptional item
4
(63,597)
(114,114)
Operating profit
5
772,309
3,203,319
Interest receivable and similar income
8
208,397
339,481
Interest payable and similar expenses
9
(3,159)
(6,799)
Profit before taxation
977,547
3,536,001
Tax on profit
10
(377,912)
(899,273)
Profit for the financial 52 week period
599,635
2,636,728

The Profit and Loss Account has been prepared on the basis that all operations are continuing operations.

The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Balance Sheet
As at 27 March 2026
Page 10
27 March 2026
28 March 2025
Notes
£
£
£
£
Fixed assets
Intangible assets
12
16,001
29,341
Tangible assets
13
1,664,086
1,786,290
1,680,087
1,815,631
Current assets
Stock
14
1,893,796
1,722,392
Debtors
15
4,999,089
4,407,982
Cash at bank and in hand
5,875,313
6,298,548
12,768,198
12,428,922
Creditors: amounts falling due within one year
16
(6,592,218)
(7,112,112)
Net current assets
6,175,980
5,316,810
Total assets less current liabilities
7,856,067
7,132,441
Provisions for liabilities
Deferred tax liability
17
(179,858)
(55,867)
(179,858)
(55,867)
Net assets
7,676,209
7,076,574
Capital and reserves
Called up share capital
19
1,000
1,000
Capital redemption reserve
500
500
Profit and loss reserves
7,674,709
7,075,074
Total equity
7,676,209
7,076,574

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 28 July 2026 and are signed on its behalf by:
D Jones
Director
Company Registration No. 00358349
The Juice Burst Drinks Co. Limited (Formerly Purity Soft Drinks Limited)
The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Statement of Changes in Equity
For the 52 week period ended 27 March 2026
Page 11
Share capital
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 30 March 2024
1,000
500
10,430,142
10,431,642
Period ended 28 March 2025:
Profit and total comprehensive income for the period
-
-
2,636,728
2,636,728
Dividends
11
-
-
(5,991,796)
(5,991,796)
Balance at 28 March 2025
1,000
500
7,075,074
7,076,574
Period ended 27 March 2026:
Profit and total comprehensive income for the period
-
-
599,635
599,635
Balance at 27 March 2026
1,000
500
7,674,709
7,676,209
The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Notes to the Financial Statements
For the 52 week period ended 27 March 2026
Page 12
1
Accounting policies
Company information

The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited) is a private company limited by shares incorporated and domiciled in England and Wales. The registered office is Mounts Road, Wednesbury, West Midlands, United Kingdom, WS10 0BU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 4 ‘Statement of Financial Position’ – Reconciliation of the opening and closing number of shares;

- Section 7 ‘Statement of Cash Flows’ – Presentation of a statement of cash f low and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues’ – Carrying amounts, interest income/expense and net gains/losses for each category of financial instrument; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 33 ‘Related Party Disclosures’ – Compensation for key management personnel.

1.2
Going concern

The company made a profit of £599,635 (2025: £2 true,636,72 8) and has net assets of £7,676,209 (2025: £7,076,574) at the balance sheet date. The directors have prepared group cash flow forecasts from the date of approval of these financial statements through to July 2027 which indicate that, taking account of reasonably possible downsides, the company will be able to meet its liabilities as they fall due for a period of at least 12 months from date of approval of these financial statements. Consequently, the directors have prepared the financial statements on a going concern basis.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates that are based on agreements held with customers. Accruals are included in respect of expected amounts for customer discounts based on the agreements in place and financial data for the period.

The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Notes to the Financial Statements (Continued)
For the 52 week period ended 27 March 2026
1
Accounting policies
(Continued)
Page 13

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
5 years straight line
Development costs
3 years straight line
Brand
10 years straight line
Customer relationships
5 years straight line
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
10 years straight line
Fixtures and fittings
5 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Notes to the Financial Statements (Continued)
For the 52 week period ended 27 March 2026
1
Accounting policies
(Continued)
Page 14

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Stock

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on the first in first out principle and includes expenditure incurred in acquiring the stocks, production or conversion costs and other costs in bringing them to their existing location and condition. In the case of manufactured stocks and work in progress, cost includes an appropriate share of overheads based on normal operating capacity.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stock over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Notes to the Financial Statements (Continued)
For the 52 week period ended 27 March 2026
1
Accounting policies
(Continued)
Page 15
Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Notes to the Financial Statements (Continued)
For the 52 week period ended 27 March 2026
1
Accounting policies
(Continued)
Page 16
1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.14
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Notes to the Financial Statements (Continued)
For the 52 week period ended 27 March 2026
Page 17
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Customer rebate accrual

The calculation of the year-end rebate accrual requires management to estimate the amount payable to customers where the final settlement amount has not been confirmed at the reporting date. The rebate provision is determined using a combination of historical settlement experience, contractual terms, current sales data, estimated sales volumes and pricing assumptions, together with other relevant information available at the reporting date. Management also considers credit notes and invoices received after the year end where these provide evidence of conditions that existed at the reporting date.

Depreciation of plant and equipment

The cost of these assets less its estimated residual value is depreciated on a straight line basis over their estimated useful lives. Management estimates the useful lives of these assets to be between 5 to 10 years. Changes in the expected level of usage and technical developments could impact the economic useful lives and the residual value of these assets. Therefore future depreciation charges could be revised.

The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Notes to the Financial Statements (Continued)
For the 52 week period ended 27 March 2026
Page 18
3
Turnover and other revenue
2026
2025
£
£
Turnover analysed by geographical market
United Kingdom
25,729,595
26,958,519
Rest of Europe
38,773
76,872
Rest of World
4,448
4,779
25,772,816
27,040,170
2026
2025
£
£
Other significant revenue
Interest income
208,397
339,481

There is only one class of business being the manufacture and sale of soft drinks.

4
Exceptional item
2026
2025
Expenditure
Exceptional costs
63,597
114,114

Exceptional costs in 2026 relate to restructuring costs and the closing down of the glass storages within the company in the year. 2025 costs relate to organisation restructuring costs and one-off product change costs due to extreme commodity inflation.

5
Operating profit
2026
2025
Operating profit for the period is stated after charging/(crediting):
£
£
Exchange gains
(278,958)
(190,794)
Fees payable to the company's auditor for the audit of the company's financial statements
59,460
41,400
Depreciation of tangible fixed assets
382,705
398,427
Loss/(profit) on disposal of tangible fixed assets
10,341
(7,500)
Amortisation of intangible assets
13,340
98,536
Operating lease charges
337,300
337,300
The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Notes to the Financial Statements (Continued)
For the 52 week period ended 27 March 2026
Page 19
6
Employees

The average monthly number of persons (including directors) employed by the company during the 52 week period was:

2026
2025
Number
Number
Production and Distribution
26
32
Sales
17
16
Administration
16
13
Total
59
61

Their aggregate remuneration comprised:

2026
2025
£
£
Wages and salaries
3,598,243
3,218,588
Social security costs
422,632
387,613
Pension costs
276,674
245,120
4,297,549
3,851,321
7
Directors' remuneration
2026
2025
£
£
Remuneration for qualifying services
495,127
249,226
Company pension contributions to defined contribution schemes
43,100
37,673
538,227
286,899

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 2 (2025 - 1).

Remuneration disclosed above include the following amounts paid to the highest paid director:
2026
2025
£
£
Remuneration for qualifying services
288,850
224,320
Company pension contributions to defined contribution schemes
21,016
37,673
The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Notes to the Financial Statements (Continued)
For the 52 week period ended 27 March 2026
Page 20
8
Interest receivable and similar income
2026
2025
£
£
Interest income
Interest on bank deposits
208,397
339,481
2026
2025
Investment income includes the following:
£
£
Interest on financial assets not measured at fair value through profit or loss
208,397
339,481
9
Interest payable and similar expenses
2026
2025
£
£
Interest on financial liabilities measured at amortised cost
Interest on bank overdrafts and loans
3,159
6,799
10
Taxation
2026
2025
£
£
Current tax
UK corporation tax on profits for the current period
253,921
799,851
Adjustments in respect of prior periods
-
0
17,246
Total current tax
253,921
817,097
Deferred tax
Origination and reversal of timing differences
123,991
82,176
Total tax charge
377,912
899,273
The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Notes to the Financial Statements (Continued)
For the 52 week period ended 27 March 2026
10
Taxation
(Continued)
Page 21

The actual charge for the 52 week period can be reconciled to the expected charge for the 52 week period based on the profit or loss and the standard rate of tax as follows:

2026
2025
£
£
Profit before taxation
977,547
3,536,001
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2025: 25.00%)
244,387
884,000
Tax effect of expenses that are not deductible in determining taxable profit
9,534
10,636
Change in unrecognised deferred tax assets
755
(31,934)
Adjustments in respect of prior years
-
0
17,246
Fixed asset timing differences
11,556
19,325
Effect of losses not utilised
111,680
-
0
Taxation charge for the period
377,912
899,273
11
Dividends
2026
2025
£
£
Final paid
-
0
5,991,796
12
Intangible fixed assets
Goodwill
Software
Development costs
Brand
Customer relationships
Total
£
£
£
£
£
£
Cost
At 29 March 2025 and 27 March 2026
581,434
619,623
121,018
879,046
313,736
2,514,857
Amortisation and impairment
At 29 March 2025
581,434
590,282
121,018
879,046
313,736
2,485,516
Amortisation charged for the 52 week period
-
0
13,340
-
0
-
0
-
0
13,340
At 27 March 2026
581,434
603,622
121,018
879,046
313,736
2,498,856
Carrying amount
At 27 March 2026
-
0
16,001
-
0
-
0
-
0
16,001
At 28 March 2025
-
0
29,341
-
0
-
0
-
0
29,341
The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Notes to the Financial Statements (Continued)
For the 52 week period ended 27 March 2026
Page 22
13
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Total
£
£
£
Cost
At 29 March 2025
9,348,424
1,259,654
10,608,078
Additions
224,547
55,295
279,842
Disposals
(611,448)
-
0
(611,448)
At 27 March 2026
8,961,523
1,314,949
10,276,472
Depreciation and impairment
At 29 March 2025
7,752,175
1,069,613
8,821,788
Depreciation charged in the 52 week period
316,766
65,939
382,705
Eliminated in respect of disposals
(592,107)
-
0
(592,107)
At 27 March 2026
7,476,834
1,135,552
8,612,386
Carrying amount
At 27 March 2026
1,484,689
179,397
1,664,086
At 28 March 2025
1,596,249
190,041
1,786,290
14
Stock
2026
2025
£
£
Raw materials and consumables
635,273
581,193
Finished goods and goods for resale
1,258,523
1,141,199
1,893,796
1,722,392
15
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
3,515,880
3,887,061
Corporation tax recoverable
614,424
-
0
Amounts due from group undertakings
112,960
58,410
Other debtors
22,067
-
0
Prepayments and accrued income
733,758
462,511
4,999,089
4,407,982
The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Notes to the Financial Statements (Continued)
For the 52 week period ended 27 March 2026
Page 23
16
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
3,588,589
3,985,705
Amounts owed to group undertakings
445,414
232,873
Corporation tax - group relief
635,142
635,142
Other taxation and social security
388,517
542,425
Corporation tax
-
265,965
Other creditors
56,974
44,004
Accruals and deferred income
1,477,582
1,405,998
6,592,218
7,112,112
17
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

2026
2025
Balances:
£
£
Accelerated capital allowances
(191,231)
-
Short term timing differences
11,373
-
Net deferred tax (liability)/asset
(179,858)
-
2026
Movements in the 52 week period:
£
Liability at 29 March 2025
55,867
Charge to profit or loss
123,991
Liability at 27 March 2026
179,858
18
Retirement benefit schemes
2026
2025
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
276,674
245,120

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Notes to the Financial Statements (Continued)
For the 52 week period ended 27 March 2026
Page 24
19
Share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary 'A' shares of 25p each
4,000
4,000
1,000
1,000
20
Financial commitments, guarantees and contingent liabilities

All companies within the group, namely Firefly Tonics Limited, The Juice Burst Drinks Co Limited and Purity Soft Drinks Limited are party to cross guarantees given for bank loans and overdrafts amounting to £Nil (2025: £Nil). The contingent liability of this company as of 2 7 March 2026 is £Nil (2025: £Nil).

21
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2026
2025
£
£
Within one year
6,408
10,449
Between two and five years
451
9,744
6,859
20,193
22
Capital commitments

Amounts contracted for but not provided in the financial statements:

2026
2025
£
£
Acquisition of tangible fixed assets
69,735
34,745
23
Related party transactions

David Collard, a director of the company during the year, is also a director of Spice Consulting Limited, registered in England. During the period, the company made purchases of £1 18,451 from Spice Consulting Limited. At the balance sheet date, £24,931 was owed to Spice Consulting Limited

The company has taken the option to take FRS 102 disclosure exemption from listing all 100% group transactions.

The Juice Burst Drinks Co. Limited (formerly Purity Soft Drinks Limited)
Notes to the Financial Statements (Continued)
For the 52 week period ended 27 March 2026
Page 25
24
Ultimate controlling party

The Company is a subsidiary undertaking of Aurora Topco 1 Limited, registered office being Douglas House, Mounts Road, Wednesbury, WS10 0BU. The ultimate controlling party is a fund managed by Verdane Fund Manager AB, an investment management firm, by virtue of its majority shareholding in Aurora Topco 1 Limited held through Aurora Holdco Limited, registered office 24 Old Queen Street, London, SW1H 9HP.

The smallest group in which the results of the company are consolidated is that headed by Aurora Topco 1 Limited, incorporated in the United Kingdom. The consolidated financial statements of this group are available to the public and may be obtained from Douglas House, Mounts Road, Wednesbury, WS10 0BU.

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