Big Dr1nks Ltd - Accounts

Big Dr1nks Ltd
Contents Page
For the year ended 31 December 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Big Dr1nks Ltd Accountants' Report For the year ended 31 December 2025
Report to the directors on the preparation of the unaudited statutory accounts of Big Dr1nks Ltd for the year ended 31 December 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Big Dr1nks Ltd for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Big Dr1nks Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Big Dr1nks Ltd and state those matters that we have agreed to state to the Board of Directors of Big Dr1nks Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Big Dr1nks Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Big Dr1nks Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Big Dr1nks Ltd. You consider that Big Dr1nks Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Big Dr1nks Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... Forbes Watson Limited The Old Bakery Green Street Lytham FY8 5LG 17 September 2026 1

Big Dr1nks Ltd
Accountants' Report
For the year ended 31 December 2025

Report to the directors on the preparation of the unaudited statutory accounts of Big Dr1nks Ltd for the year ended 31 December 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Big Dr1nks Ltd for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of Big Dr1nks Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Big Dr1nks Ltd and state those matters that we have agreed to state to the Board of Directors of Big Dr1nks Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Big Dr1nks Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Big Dr1nks Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Big Dr1nks Ltd. You consider that Big Dr1nks Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Big Dr1nks Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................

Forbes Watson Limited
The Old Bakery
Green Street
Lytham
FY8 5LG
17 September 2026

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Registered Number: 07733198 Big Dr1nks Ltd
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	148,769	139,982
Tangible fixed assets	4	76,401	87,728
		225,170	227,710
Current assets
Stocks		29,602	21,788
Debtors		39,480	63,155
Cash at bank and in hand		40,290	65,608
		109,372	150,551
Creditors: amount falling due within one year		(685,169)	(408,395)
Net current assets		(575,797)	(257,844)

Total assets less current liabilities		(350,627)	(30,134)
Provisions for liabilities		(881)	(1,056)
Net assets		(351,508)	(31,190)

Capital and reserves
Called up share capital		100	100
Revaluation Reserves		41,324	41,324
Profit and loss account		(392,932)	(72,614)
Shareholders' funds		(351,508)	(31,190)

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

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

The financial statements were approved by the board of directors on 17 September 2026 and were signed on its behalf by:

-------------------------------
Raymond Treacy
Director

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Big Dr1nks Ltd
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

Big Dr1nks Ltd is a private company, limited by shares, registered in England and Wales, registration number 07733198, registration address The Old Bakery, Green Street, Lytham, FY8 5LG.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Development expenditures
Research and development expenditure is charged to the income statement in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over years during which the company is expected to benefit.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	12.5% Reducing Balance
Motor Vehicles	25% Straight Line
Fixtures and Fittings	25% Straight Line
Computer Equipment	33% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 5 (2024 : 4).

3.

Intangible fixed assets

Cost	Research and Development	Patents	Total
	£	£	£
At 01 January 2025	31,483	108,499	139,982
Additions	3,172	5,615	8,787
Disposals	-	-	-
At 31 December 2025	34,655	114,114	148,769
Amortisation
At 01 January 2025	-	-	-
Charge for year	-	-	-
On disposals	-	-	-
At 31 December 2025	-	-	-
Net book values
At 31 December 2025	34,655	114,114	148,769
At 31 December 2024	31,483	108,499	139,982

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Investment properties	Total
	£	£	£	£	£	£
At 01 January 2025	421,815	64,740	24,710	4,919	6,275	522,459
Additions	-	-	3,197	945	-	4,142
Disposals	-	-	-	-	-	-
At 31 December 2025	421,815	64,740	27,907	5,864	6,275	526,601
Depreciation
At 01 January 2025	387,986	27,285	10,339	2,846	6,275	434,731
Charge for year	790	13,060	373	1,246	-	15,469
On disposals	-	-	-	-	-	-
At 31 December 2025	388,776	40,345	10,712	4,092	6,275	450,200
Net book values
Closing balance as at 31 December 2025	33,039	24,395	17,195	1,772	-	76,401
Opening balance as at 01 January 2025	33,829	37,455	14,371	2,073	-	87,728

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