Dp Drinks Emporium Ltd

Dp Drinks Emporium Ltd
Contents Page
For the year ended 31 January 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

Dp Drinks Emporium Ltd
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	8,539	0
		8,539	0
Current assets
Debtors		1,100	0
Cash at bank and in hand		13	250
		1,113	250
Creditors: amount falling due within one year		(32,151)	(13,133)
Net current assets		(31,038)	(12,883)

Total assets less current liabilities		(22,499)	(12,883)
Net assets		(22,499)	(12,883)

Capital and reserves
Called up share capital		1	1
Profit and loss account		(22,500)	(12,884)
Shareholders' funds		(22,499)	(12,883)

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 director on 29 October 2026 and were signed by:

-------------------------------
Aras Niaze Asad
Director

1

Dp Drinks Emporium Ltd
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

Dp Drinks Emporium Ltd is a private company, limited by shares, registered in England and Wales, registration number 15398159, registration address 27 High Street, London, N14 6LD.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 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.

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.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives from the date they are available for use, on the following basis:

Plant and Machinery	25% Reducing Balance
Computer Equipment	33% Straight Line

2.	Average number of employees Average number of employees during the period was 1 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Total
	£	£	£
At 01 February 2025	-	-	-
Additions	9,175	613	9,788
Disposals	-	-	-
At 31 January 2026	9,175	613	9,788
Depreciation
At 01 February 2025	-	-	-
Charge for year	1,147	102	1,249
On disposals	-	-	-
At 31 January 2026	1,147	102	1,249
Net book values
Closing balance as at 31 January 2026	8,028	511	8,539
Opening balance as at 01 February 2025	-	-	-

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