CHILDREN OF THE REVOLUTION DRINKS COMPANY LTD

Company Registration Number:
12698830 (England and Wales)

Unaudited abridged accounts for the year ended 30 November 2025

Period of accounts

Start date: 01 July 2024

End date: 30 November 2025

CHILDREN OF THE REVOLUTION DRINKS COMPANY LTD

Contents of the Financial Statements

for the Period Ended 30 November 2025

Balance sheet
Notes

CHILDREN OF THE REVOLUTION DRINKS COMPANY LTD

Balance sheet

As at 30 November 2025


Notes
17 months to 30 November 2025
2024


£
£
Fixed assets
Intangible assets: 3 2,069 7,095
Tangible assets: 4 2,285 1,752
Total fixed assets: 4,354 8,847
Current assets
Stocks: 40,080 51,126
Debtors:   0 231
Cash at bank and in hand: 16,269 6,052
Investments:   0 0
Total current assets: 56,349 57,409
Creditors: amounts falling due within one year:   (10,726) (10,784)
Net current assets (liabilities): 45,623 46,625
Total assets less current liabilities: 49,977 55,472
Creditors: amounts falling due after more than one year:   (166,800) (167,000)
Total net assets (liabilities): (116,823) (111,528)
Capital and reserves
Called up share capital: 100 100
Profit and loss account: (116,923) (111,628)
Shareholders funds: (116,823) (111,528)

The notes form part of these financial statements

CHILDREN OF THE REVOLUTION DRINKS COMPANY LTD

Balance sheet statements

For the year ending 30 November 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 31 August 2026
and signed on behalf of the board by:

Name: Anthony O'Connor
Status: Director

The notes form part of these financial statements

CHILDREN OF THE REVOLUTION DRINKS COMPANY LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Other accounting policies

The financial statements have been prepared on a going concern basis. At 30 November 2025 the company had net liabilities of £116,823, including £166,800 owed to the directors, who are also the company's shareholders. The directors have confirmed that they do not intend to seek repayment of these loans within twelve months of the date of approval of these financial statements, and that they will provide such further funds as are necessary to enable the company to meet its liabilities as they fall due over that period. On that basis the directors consider it appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result if that support were withdrawn.

CHILDREN OF THE REVOLUTION DRINKS COMPANY LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

2. Employees

17 months to 30 November 2025 2024
Average number of employees during the period 0 0

CHILDREN OF THE REVOLUTION DRINKS COMPANY LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

3. Intangible Assets

Total
Cost £
At 01 July 2024 17,738
At 30 November 2025 17,738
Amortisation
At 01 July 2024 10,643
Charge for year 5,026
At 30 November 2025 15,669
Net book value
At 30 November 2025 2,069
At 30 June 2024 7,095

CHILDREN OF THE REVOLUTION DRINKS COMPANY LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

4. Tangible Assets

Total
Cost £
At 01 July 2024 2,322
Additions 1,539
At 30 November 2025 3,861
Depreciation
At 01 July 2024 570
Charge for year 1,006
At 30 November 2025 1,576
Net book value
At 30 November 2025 2,285
At 30 June 2024 1,752

CHILDREN OF THE REVOLUTION DRINKS COMPANY LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

5. Related party transactions

Name of the related party:
Relationship:
Directors & Shareholders
Description of the Transaction: Included within creditors falling due after more than one year is £166,800 (30 June 2024: £167,000) owed to the directors, who are also the company's shareholders. The loans are unsecured, interest free and have no fixed date of repayment.
£
Balance at 01 July 2024 167,000
Balance at 30 November 2025 166,800