James & Sons Distilleries UK Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 12985305 (England and Wales)

Audited Financial Statements for the Year Ended 31 March 2026

for

James & Sons Distilleries UK Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R Sidhiya

SECRETARY:

REGISTERED OFFICE:

453 Cranbrook Road

Ilford

Essex

IG2 6EW

REGISTERED NUMBER:

12985305 (England and Wales)

AUDITORS:

Nielsens

Statutory Auditors

The Gatehouse

453 Cranbrook Road

Ilford

Essex

IG2 6EW

CURRENT ASSETS

Debtors

17,781

17,531

Cash at bank

1,723

3,787

19,504

21,318

CREDITORS

Amounts falling due within one year

11,750

12,250

NET CURRENT ASSETS

7,754

9,068

TOTAL ASSETS LESS CURRENT
LIABILITIES

7,754

9,068

CAPITAL AND RESERVES

Called up share capital

5

10,000

Retained earnings

(2,246

)

(932

)

SHAREHOLDERS' FUNDS

7,754

9,068

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 September 2026 and were signed by:

R Sidhiya - Director

1.	STATUTORY INFORMATION

James & Sons Distilleries UK Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis on the assumption that the company will receive continued financial support from the ultimate parent company.

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.

Licences have been fully amortised in the current year.

Licenses

Licenses will be written off over 10 years, once revenue streams are established.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	AUDITORS' REMUNERATION

31.3.26

31.3.25

£

Fees payable to the company's auditors for the audit of the company's
financial statements

1,500

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

10,000

Ordinary

£1.00

10,000

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mr Dipakkumar Shah FCA (Senior Statutory Auditor)

for and on behalf of Nielsens

7.	RELATED PARTY DISCLOSURES

1) Debtors include £17,531 (2025- £17,531) owed by group companies.

2) The controlling party is James and Sons Distilleries Limited (incorporated in India - co. No. PLC343640).

3) The ultimate controlling party is Global Beverages Group LLP (LLP No. AAL-5464, registered in India at the following address: 10th Floor Nesco Tower 4, C Wing Western Express Highway, Goregaon East, Maharashtra, India, 400063 and the company's sole director is one of its designated member.