IRIS Accounts Production v23.2.0.158 10004234 director 1.3.22 28.2.23 28.2.23 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure 10004234 2022-02-28 10004234 2023-02-28 10004234 2022-03-01 2023-02-28 10004234 2021-02-28 10004234 2021-03-01 2022-02-28 10004234 2022-02-28 10004234 ns16:EnglandWales 2022-03-01 2023-02-28 10004234 ns15:PoundSterling 2022-03-01 2023-02-28 10004234 ns11:Director1 2022-03-01 2023-02-28 10004234 ns11:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 10004234 ns11:SmallEntities 2022-03-01 2023-02-28 10004234 ns11:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 10004234 ns11:SmallCompaniesRegimeForDirectorsReport 2022-03-01 2023-02-28 10004234 ns11:SmallCompaniesRegimeForAccounts 2022-03-01 2023-02-28 10004234 ns11:FullAccounts 2022-03-01 2023-02-28 10004234 1 2022-03-01 2023-02-28 10004234 ns11:RegisteredOffice 2022-03-01 2023-02-28 10004234 ns6:CurrentFinancialInstruments 2023-02-28 10004234 ns6:CurrentFinancialInstruments 2022-02-28 10004234 ns6:Non-currentFinancialInstruments 2023-02-28 10004234 ns6:Non-currentFinancialInstruments 2022-02-28 10004234 ns6:ShareCapital 2023-02-28 10004234 ns6:ShareCapital 2022-02-28 10004234 ns6:RetainedEarningsAccumulatedLosses 2023-02-28 10004234 ns6:RetainedEarningsAccumulatedLosses 2022-02-28 10004234 ns6:NetGoodwill 2022-03-01 2023-02-28 10004234 ns6:IntangibleAssetsOtherThanGoodwill 2022-03-01 2023-02-28 10004234 ns6:LandBuildings 2022-03-01 2023-02-28 10004234 ns6:PlantMachinery 2022-03-01 2023-02-28 10004234 ns6:NetGoodwill 2022-02-28 10004234 ns6:NetGoodwill 2023-02-28 10004234 ns6:NetGoodwill 2022-02-28 10004234 ns6:LandBuildings 2022-02-28 10004234 ns6:PlantMachinery 2022-02-28 10004234 ns6:LandBuildings 2023-02-28 10004234 ns6:PlantMachinery 2023-02-28 10004234 ns6:LandBuildings 2022-02-28 10004234 ns6:PlantMachinery 2022-02-28 10004234 ns6:WithinOneYear ns6:CurrentFinancialInstruments 2023-02-28 10004234 ns6:WithinOneYear ns6:CurrentFinancialInstruments 2022-02-28

REGISTERED NUMBER: 10004234 (England and Wales)

The Every Body Wine Company Ltd

Unaudited Financial Statements

for the Year Ended 28 February 2023

| The Every Body Wine Company Ltd (Registered number: 10004234) |

Contents of the Financial Statements

for the Year Ended 28 February 2023

Page |

| Company information | 1 |

| Balance sheet | 2 |

| Notes to the financial statements | 4 |

| The Every Body Wine Company Ltd |

Company Information

for the Year Ended 28 February 2023

| Director: | Mr N M Yates

| Registered office: | 156 Burton Road

| West Didsbury

| Manchester

| M20 1LH

| Registered number: | 10004234 (England and Wales)

| Accountants: | Warr & Co Limited

| Chartered Accountants

| Mynshull House

| 78 Churchgate

| Stockport

| Cheshire

| SK1 1YJ

| The Every Body Wine Company Ltd (Registered number: 10004234) |

Balance Sheet

28 February 2023

| 28.2.23 | 28.2.22 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | 3,380 |  | 4,260 |  |

Tangible assets | 5 | 52,008 |  | 63,371 |  |

55,388 |  | 67,631 |  |

Current assets

Stocks | 5,830 |  | 6,666 |  |

Debtors | 6 | 5,695 |  | 9,405 |  |

Cash at bank | 4,818 |  | 3,965 |  |

16,343 |  | 20,036 |  |

Creditors

Amounts falling due within one year | 7 | 109,378 |  | 111,226 |  |

Net current liabilities | (93,035 | ) | (91,190 | ) |

Total assets less current liabilities | (37,647 | ) | (23,559 | ) |

Creditors

Amounts falling due after more than one year | 8 | 42,500 |  | 44,514 |  |

Net liabilities | (80,147 | ) | (68,073 | ) |

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Retained earnings | (80,247 | ) | (68,173 | ) |

Shareholders' funds | (80,147 | ) | (68,073 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| The Every Body Wine Company Ltd (Registered number: 10004234) |

Balance Sheet - continued

28 February 2023

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 Income statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 September 2023 and were signed by:

Mr N M Yates - Director

| The Every Body Wine Company Ltd (Registered number: 10004234) |

Notes to the Financial Statements

for the Year Ended 28 February 2023

1. | Statutory information

| The Every Body Wine Company Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of nine years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Land and buildings | - | over the term of the lease

| Plant and machinery etc | - | 33% on cost and 15% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| The Every Body Wine Company Ltd (Registered number: 10004234) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2023

2. | Accounting policies - continued

| Going concern

| The financial statements have been prepared on a going concern basis on the grounds that the director will continue to provide sufficient finance to enable the company to continue trading for the foreseeable future.

3. | Employees and directors

| The average number of employees during the year was 7 (2022 - 7 ) .

4. | Intangible fixed assets

| Goodwill

£ |

| Cost

| At 1 March 2022

| and 28 February 2023 | 8,000 |  |

| Amortisation

| At 1 March 2022 | 3,740 |  |

| Charge for year | 880 |  |

| At 28 February 2023 | 4,620 |  |

| Net book value

| At 28 February 2023 | 3,380 |  |

| At 28 February 2022 | 4,260 |  |

5. | Tangible fixed assets

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| Cost

| At 1 March 2022 | 89,409 |  | 27,475 |  | 116,884 |  |

| Additions | - |  | 919 |  | 919 |  |

| At 28 February 2023 | 89,409 |  | 28,394 |  | 117,803 |  |

| Depreciation

| At 1 March 2022 | 40,851 |  | 12,662 |  | 53,513 |  |

| Charge for year | 9,835 |  | 2,447 |  | 12,282 |  |

| At 28 February 2023 | 50,686 |  | 15,109 |  | 65,795 |  |

| Net book value

| At 28 February 2023 | 38,723 |  | 13,285 |  | 52,008 |  |

| At 28 February 2022 | 48,558 |  | 14,813 |  | 63,371 |  |

| The Every Body Wine Company Ltd (Registered number: 10004234) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2023

6. | Debtors: amounts falling due within one year |

| 28.2.23 |  | 28.2.22

£ | £ |

| Other debtors | 5,695 |  | 9,405 |  |

7. | Creditors: amounts falling due within one year |

| 28.2.23 |  | 28.2.22

£ | £ |

| Bank loans and overdrafts | 9,514 |  | 12,724 |  |

| Trade creditors | 11,635 |  | 19,370 |  |

| Taxation and social security | 6,397 |  | 3,952 |  |

| Other creditors | 81,832 |  | 75,180 |  |

109,378 |  | 111,226 |  |

8. | Creditors: amounts falling due after more than one year |

| 28.2.23 |  | 28.2.22

£ | £ |

| Bank loans | 42,500 |  | 44,514 |  |