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09132394 dpl-frs:CostSales dpl-frs:Item12 2019-12-31 09132394 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 09132394 dpl-frs:DistributionCosts dpl-frs:Item12 2020-01-01 2020-12-31 09132394 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-01-01 2020-12-31 09132394 1 2020-01-01 2020-12-31 09132394 frs-countries:EnglandWales 2020-01-01 2020-12-31
Registered number: 09132394
Vinals Wine & Food Limited
Unaudited Financial Statements
For The Year Ended 31 December 2021
Tax and Advise Ltd

17 Carlisle Street
First Floor
London
W1D 3BU
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09132394
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 147 230
147 230
CURRENT ASSETS
Stocks 4 63,298 70,827
Debtors 5 149,904 92,327
Cash at bank and in hand 175,232 94,655
388,434 257,809
Creditors: Amounts Falling Due Within One Year 6 (353,844 ) (233,766 )
NET CURRENT ASSETS (LIABILITIES) 34,590 24,043
TOTAL ASSETS LESS CURRENT LIABILITIES 34,737 24,273
NET ASSETS 34,737 24,273
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 34,637 24,173
SHAREHOLDERS' FUNDS 34,737 24,273
Page 1
Page 2
For the year ending 31 December 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Rolando Vinals
Director
02/09/2022
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25%
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.5. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2020: NIL)
- -
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3. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2021 335
As at 31 December 2021 335
Depreciation
As at 1 January 2021 105
Provided during the period 83
As at 31 December 2021 188
Net Book Value
As at 31 December 2021 147
As at 1 January 2021 230
4. Stocks
2021 2020
£ £
Stock - finished goods 63,298 70,827
63,298 70,827
5. Debtors
2021 2020
£ £
Due within one year
Trade debtors 149,904 92,327
149,904 92,327
6. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 174,630 47,206
Corporation tax 318 -
VAT 16,261 2,432
Other creditors 12,955 30,494
La Rural Vinedos y Bodegas SA 17,586 17,586
Vinals Wines & Food S.L. 81,306 81,306
Government Loan for COVID -19 46,046 50,000
Director's loan account 4,742 4,742
353,844 233,766
7. Share Capital
2021 2020
Allotted, Called up and fully paid 100 100
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8. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 January 2021 Amounts advanced Amounts repaid Amounts written off As at 31 December 2021
£ £ £ £ £
Mr Rolando Vinals 4,742 - - - 4,742
The above loan is unsecured, interest free and repayable on demand.
9. Related Party Transactions
Mr Rolando Vinals is the director in VINALS WINE & FOOD LIMITED as well as in VIÑALS WINE & FOOD SL.

No transaction has been done during the year.

The company has loan outstanding as at 31.12.2021 £81,305.72 and included in note no. 6.
10. Controlling Party
The company's controlling party is Mr. Rolando Vinals by virtue of his ownership of 75% or more of the issued share capital in the company.
11. General Information
Vinals Wine & Food Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09132394 . The registered office is 17 Carlisle Street, First Floor, London, W1D 3BU.
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