International Drinks Agency Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07513029

International Drinks Agency Limited

Filleted Unaudited Financial Statements

30 April 2026

International Drinks Agency Limited

Statement of Financial Position

30 April 2026

	2026		2025
Note	£	£	£	£

Current assets

Debtors	6	5,440	4,257
Cash at bank and in hand		6,713	11,396
		--------	--------
		12,153	15,653

Creditors: amounts falling due within one year	7	2,348		4,162
		--------		--------
Net current assets			9,805		11,491
			-------		--------
Total assets less current liabilities			9,805		11,491
			-------		--------
Net assets			9,805		11,491
			-------		--------

Capital and reserves

Called up share capital	8	100	100
Profit and loss account		9,705	11,391
		-------	--------
Shareholders funds		9,805	11,491
		-------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2026 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 4 September 2026 , and are signed on behalf of the board by:

A W M Lawrence	R M Lawrence
Director	Director

Company registration number: 07513029

International Drinks Agency Limited

Notes to the Financial Statements

Year ended 30 April 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 146 New London Road, Chelmsford, Essex, CM2 0AW.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Revenue recognition

The turnover shown in the profit and loss account represents commission receivable and re-imbursed expenses.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25 % straight line

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 3 ).

5. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 May 2025 and 30 April 2026	2,082	2,082
	-------	-------
Depreciation
At 1 May 2025 and 30 April 2026	2,082	2,082
	-------	-------
Carrying amount
At 30 April 2026	–	–
	-------	-------
At 30 April 2025	–	–
	-------	-------

6. Debtors

	2026	2025
	£	£
Prepayments and accrued income	5,332	4,230
Other debtors	108	27
	-------	-------
	5,440	4,257
	-------	-------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	54	1,070
Accruals and deferred income	1,575	1,523
Corporation tax	719	595
Other taxes and social security	–	75
Other creditors	–	899
	-------	-------
	2,348	4,162
	-------	-------

8. Called up share capital

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

9. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2026	2025	2026	2025
	£	£	£	£
Laurence Philippe Wines Ltd	500	–	99	( 899)
	----	----	----	----