Company registration number:
NI071570
GDK Drinks Ltd
Unaudited filleted financial statements
28 February 2026
GDK Drinks Ltd
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
GDK Drinks Ltd
Directors and other information
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Directors |
Philip Russell |
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Patricia Russell |
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David Russell |
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Company number |
NI071570 |
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Registered office |
37 Church Street |
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Warrenpoint |
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Co Down |
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BT34 3HN |
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Business address |
12 Milltown Industrial Estate |
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Greenan Road |
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Warrenpoint |
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Co Down |
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BT34 3FN |
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Accountants |
McPolin and Murdock |
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37 Church Street |
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Warrenpoint |
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Co Down |
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BT34 3HN |
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GDK Drinks Ltd
Report to the board of directors on the preparation of the
unaudited statutory financial statements of GDK Drinks Ltd
Year ended 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of GDK Drinks Ltd for the year ended 28 February 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of Chartered Accountants Ireland , we are subject to its ethical and other professional requirements which are detailed at www.charteredaccountants.ie.
This report is made solely to the board of directors of GDK Drinks Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of GDK Drinks Ltd and state those matters that we have agreed to state to the board of directors of GDK Drinks Ltd as a body, in this report in accordance with the requirements of Chartered Accountants Ireland as detailed at www.charteredaccountants.ie. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GDK Drinks Ltd and its board of directors as a body for our work or for this report.
It is your duty to ensure that GDK Drinks Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of GDK Drinks Ltd. You consider that GDK Drinks Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of GDK Drinks Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
McPolin and Murdock
Chartered Accountants
37 Church Street
Warrenpoint
Co Down
BT34 3HN
29 July 2026
GDK Drinks Ltd
Statement of financial position
28 February 2026
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2026 |
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2025 |
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£ |
£ |
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£ |
£ |
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Fixed assets |
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22,231 |
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30,179 |
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_______ |
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_______ |
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Current assets |
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295,957 |
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246,808 |
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Prepayments and accrued income |
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3,775 |
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3,828 |
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_______ |
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_______ |
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299,732 |
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250,636 |
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Creditors: amounts falling due within one year |
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(
179,604) |
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(
167,226) |
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_______ |
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_______ |
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Net current assets |
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120,128 |
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83,410 |
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_______ |
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Total assets less current liabilities |
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142,359 |
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113,589 |
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Creditors: amounts falling due after more than one year |
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(
4,167) |
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(
12,397) |
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Accruals and deferred income |
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(
13,952) |
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(
8,253) |
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_______ |
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Net assets |
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124,240 |
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92,939 |
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_______ |
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Capital and reserves |
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124,240 |
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92,939 |
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_______ |
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Notes to the financial statements
GDK Drinks Ltd
Year ended 28 February 2026
1.
Employee numbers
The average number of persons employed by the company during the year amounted to
4
(2025:
4
).
2.
Directors advances, credits and guarantees
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During the year the directors entered into the following advances and credits with the company: |
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2026 |
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Balance brought forward |
Advances /(credits) to the directors |
Balance o/standing |
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£ |
£ |
£ |
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Philip Russell |
(
5,453) |
1,644 |
(
3,809) |
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_______ |
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2025 |
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Balance brought forward |
Advances /(credits) to the directors |
Balance o/standing |
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£ |
£ |
£ |
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Philip Russell |
(
21,411) |
15,958 |
(
5,453) |
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For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
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The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the
board of directors
and authorised for issue on
29 July 2026
, and are signed on behalf of the board by:
Patricia Russell
Philip Russell
Director
Director
Company registration number:
NI071570
The company is a private company limited by shares, registered in Northern Ireland.