| REGISTERED NUMBER: |
| Financial Statements |
| for the Year Ended 30 November 2025 |
| for |
| Juice Sauz Ltd |
| REGISTERED NUMBER: |
| Financial Statements |
| for the Year Ended 30 November 2025 |
| for |
| Juice Sauz Ltd |
| Juice Sauz Ltd (Registered number: 09894996) |
| Contents of the Financial Statements |
| for the Year Ended 30 November 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Juice Sauz Ltd |
| Company Information |
| for the Year Ended 30 November 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| AUDITORS: |
| Statutory Auditors |
| Chartered Accountants & Business Advisers |
| 15 Newland |
| Lincoln |
| Lincolnshire |
| LN1 1XG |
| Juice Sauz Ltd (Registered number: 09894996) |
| Balance Sheet |
| 30 November 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 11 |
| Share premium | 12 |
| Non-distributable reserves | 12 | ( |
) |
| Retained earnings | 12 |
| SHAREHOLDERS' FUNDS |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Juice Sauz Ltd (Registered number: 09894996) |
| Notes to the Financial Statements |
| for the Year Ended 30 November 2025 |
| 1. | STATUTORY INFORMATION |
| Juice Sauz Ltd is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Patents and licences are being amortised evenly over their useful life of ten years. |
| Brands are being amortised evenly over their estimated useful life of five years. |
| Computer software is being amortised evenly over its estimated useful life of ten years. |
| Tangible fixed assets |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Assets classified as Plant and machinery are valued on an open market value based by the directors of the company. The directors consider the second hand market value of the assets held at the balance sheet date when assessing this. |
| The valuations are made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period. An increase in value is credited to the revaluation reserve except to the extent that it reverses a previous revaluation decrease related to the same asset that was recognised in the income statement. Similarly, revaluation decreases are recognised in the revaluation reserves to the extent that they equal gains previously recognised in respect of the same asset. Thereafter any excess is recognised as an expense in the income statement. |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Financial instruments |
| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. |
| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income. |
| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date. |
| Juice Sauz Ltd (Registered number: 09894996) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 November 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Other |
| intangible |
| assets |
| £ |
| COST |
| At 1 December 2024 |
| Additions |
| At 30 November 2025 |
| AMORTISATION |
| At 1 December 2024 |
| Charge for year |
| At 30 November 2025 |
| NET BOOK VALUE |
| At 30 November 2025 |
| At 30 November 2024 |
| Juice Sauz Ltd (Registered number: 09894996) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 November 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and | Motor |
| machinery | fittings | vehicles | Totals |
| £ | £ | £ | £ |
| COST OR VALUATION |
| At 1 December 2024 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) | ( |
) |
| Revaluations | ( |
) | ( |
) |
| At 30 November 2025 |
| DEPRECIATION |
| At 1 December 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 30 November 2025 |
| NET BOOK VALUE |
| At 30 November 2025 |
| At 30 November 2024 |
| Cost or valuation at 30 November 2025 is represented by: |
| Plant and |
| machinery |
| etc |
| £ |
| Valuation in 2021 | 11,281 |
| Valuation in 2022 | (14,589 | ) |
| Valuation in 2023 | 4,256 |
| Valuation in 2025 | (5,000 | ) |
| Cost | 1,608,302 |
| 1,604,250 |
| If plant and machinery had not been revalued it would have been included at the following historical cost: |
| 2025 | 2024 |
| £ | £ |
| Cost | 1,035,148 | 715,681 |
| Aggregate depreciation | 63,635 | 158,177 |
| Plant and machinery was valued on an open market basis on 30 November 2025 by the directors . |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Other debtors |
| Juice Sauz Ltd (Registered number: 09894996) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 November 2025 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Finance leases (see note 9) |
| Trade creditors |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Finance leases (see note 9) |
| Other creditors |
| 9. | LEASING AGREEMENTS |
| Minimum lease payments fall due as follows: |
| Finance leases |
| 2025 | 2024 |
| £ | £ |
| Net obligations repayable: |
| Within one year |
| Between one and five years |
| Non-cancellable |
| operating leases |
| 2025 | 2024 |
| £ | £ |
| Within one year |
| Between one and five years |
| In more than five years |
| 10. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| Finance leases | 669,348 | 331,403 |
| Obligations under finance leases are secured on the assets to which they relate. |
| Juice Sauz Ltd (Registered number: 09894996) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 November 2025 |
| 11. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| 9,900 | Ordinary A | £0.0001 | 1 | 1 |
| 522 | Ordinary B | £0.0001 | - | - |
| 1 | 1 |
| The following shares were issued during the year: |
| 522 Ordinary B shares of £0.0001 for cash of £53,813. |
| In addition the 99 Ordinary £0.01 A shares were subdivided into 9,900 Ordinary A £0.0001 shares during the year. |
| 12. | RESERVES |
| Retained | Share | Non-distributable |
| earnings | premium | reserves | Totals |
| £ | £ | £ | £ |
| At 1 December 2024 | 2,187,675 |
| Profit for the year |
| Bonus share issue |
| Revaluation of assets | 2,901 | - | (7,901 | ) | (5,000 | ) |
| At 30 November 2025 | ( |
) | 2,550,958 |
| 13. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006 |
| The Report of the Auditors was unqualified. |
| for and on behalf of |
| 14. | CONTINGENT LIABILITIES |
| Group borrowings have been secured by way of a fixed and floating charge against current and future assets of the company. |
| 15. | RELATED PARTY DISCLOSURES |
| The following amounts were due at the reporting date: |
| Amounts due to related parties | 2025 | 2024 |
| £ | £ |
| Entities held under common control to the entity | 111,675 | (18,510 | ) |
| These amounts are not subject to interest on the outstanding balance. |
| 16. | ULTIMATE CONTROLLING PARTY |
| The ultimate parent company is TCF Group Limited and its registered office is Pyke Road, Lincoln, England LN6 3QS. Consolidated financial statements for the ultimate parent company are filed with the registrar of companies and may be obtained therefrom. |