Company registration number: 14118603
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Oxfordshire Drinks Ltd
Pages for filing with the Registrar
Company registration number: 14118603
Oxfordshire Drinks Ltd
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 - 132,718
Investments 5 1 -
1 132,718
Current assets
Stocks - 12,078
Debtors 6 192,579 48,881
Cash at bank and in hand 570 10,772
193,149 71,731
Creditors: amounts falling due within one year
7 (100,035) (118,495)
Net current assets/(liabilities) 93,114 (46,764)
Total assets less current liabilities 93,115 85,954
NET ASSETS 93,115 85,954
Capital and reserves
Called up share capital 72,123 72,123
Share premium account 217,877 217,877
Profit and loss account (196,885) (204,046)
TOTAL EQUITY 93,115 85,954
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 14118603
Oxfordshire Drinks Ltd
Balance sheet - continued
as at 31 December 2025
The 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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 14 October 2026 and signed on its behalf by:
Mr G Woodward, Director Mr M Jelley, Director
14 October 2026 14 October 2026
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Oxfordshire Drinks Ltd
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Oxfordshire Drinks Ltd is a private company registered in England and Wales. Its registered number is 14118603. The company is limited by shares. Its registered office is 5 Mead Lane, Witney, Oxfordshire, OX28 1YD.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Long-term leasehold property - Straight line over 10 year lease
Fixtures and equipment - 25% reducing balance
Investments in associates
Investments in associates are recognised at cost.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
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Oxfordshire Drinks Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
3 Average number of employees
During the year the average number of employees was Nil (2024 - 12).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 146,385
Disposals (146,385)
At 31 December 2025 -
Depreciation
At 1 January 2025 13,667
Eliminated on disposal (13,667)
At 31 December 2025 -
Net book value
At 31 December 2025 -
At 31 December 2024 132,718
5 Fixed asset investments
Investments other than loans
Shares in group undertakings and participating interests




£
Cost
Additions 1
At 31 December 2025 1
Net book value
At 31 December 2025 1
At 31 December 2024 -
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Oxfordshire Drinks Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
6 Debtors
2025 2024
£ £
Trade debtors - 5,276
Directors' loan accounts - 940
Taxation 79 -
Other debtors 192,500 -
Prepayments and accrued income - 42,665
192,579 48,881
7 Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 100,035 106,653
Other creditors - 2,010
VAT payable - 8,891
Social security and other tax - 182
Accruals and deferred income - 759
100,035 118,495
8 Advances, credit and guarantees granted to directors
The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024.
2025 2024
£ £
Ms E Robotham
Balance outstanding at start of year 940 15,161
Amounts advanced - 4,500
Amounts repaid (940) (18,721)
Balance outstanding at end of year - 940
9 Share capital
Allotted, called up and fully paid: 1 (2024 - 1) A1 Ordinary share of £1.00 1 (2024 - 1) A2 Ordinary share of £1.00 1 (2024 - 1) B1 Ordinary share of £1.00 1 (2024 - 1) B2 Ordinary share of £1.00 1 (2024 - 1) C1 Ordinary share of £1.00 1 (2024 - 1) C2 Ordinary share of £1.00 72,117 (2024 - 72,117) Ordinary shares of £1.00 each






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Oxfordshire Drinks Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
10 Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £Nil (2024 - £867). Contributions totalling £Nil (2024 - £14) were payable to the fund at the balance sheet date and are included in creditors.

11 Commitments under operating leases
At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods: Later than 1 year and not later than 5 years: £Nil (2024 - £85,000)

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