Company Registration No. 15451466 (England and Wales)
Nekta Drinks Ltd
Unaudited accounts
for the year ended 31 January 2026
Nekta Drinks Ltd
Unaudited accounts
Contents
Nekta Drinks Ltd
Company Information
for the year ended 31 January 2026
Directors
Navraj Dhesi
Sharon Smith
Company Number
15451466 (England and Wales)
Registered Office
Unit 23 West Court
Saxon Business Park
Worcestershire
B60 4AD
United Kingdom
Nekta Drinks Ltd
Statement of financial position
as at 31 January 2026
Cash at bank and in hand
16,406
11,362
Net current assets
32,164
33,866
Total assets less current liabilities
32,164
33,866
Creditors: amounts falling due after more than one year
(125,000)
(75,000)
Net liabilities
(92,836)
(41,134)
Called up share capital
101
101
Profit and loss account
(92,937)
(41,235)
Shareholders' funds
(92,836)
(41,134)
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2026 and were signed on its behalf by
Navraj Dhesi
Director
Company Registration No. 15451466
Nekta Drinks Ltd
Notes to the Accounts
for the year ended 31 January 2026
Nekta Drinks Ltd is a private company, limited by shares, registered in England and Wales, registration number 15451466. The registered office is Unit 23 West Court, Saxon Business Park, Worcestershire, B60 4AD, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises raw materials, direct manufacturing costs and other costs directly attributable to bringing the inventories to their present location and condition.
Provision is made for obsolete, damaged or slow-moving inventory where appropriate.
During the preparation of the financial statements for the year ended 31 January 2026, the directors identified an error in the prior-year financial statements relating to the omission of finished goods inventory.
The comparative figures have been restated to recognise inventory of £20,340 at 31 January 2025, resulting in a corresponding reduction in the previously reported loss and accumulated losses.
The adjustment has been recognised retrospectively in accordance with FRS 102 Section 10.
Finished goods
15,390
20,340
Amounts falling due within one year
Nekta Drinks Ltd
Notes to the Accounts
for the year ended 31 January 2026
6
Creditors: amounts falling due after more than one year
2026
2025
Other creditors
90,000
60,000
Loans from directors
35,000
15,000
7
Average number of employees
During the year the average number of employees was 0 (2025: 0).