Company Registration No. 13346693 (England and Wales)
Campden Wine and Spirit Co Ltd
Unaudited accounts
for the year ended 30 April 2023
Campden Wine and Spirit Co Ltd
Unaudited accounts
Contents
Campden Wine and Spirit Co Ltd
Company Information
for the year ended 30 April 2023
Company Number
13346693 (England and Wales)
Registered Office
14a Marriotts Walk
Witney
Oxon
OX28 6GX
United Kingdom
Accountants
ajftaxation
5 Willows Edge
Eynsham
WITNEY
Oxfordshire
OX29 4QD
Campden Wine and Spirit Co Ltd
Statement of financial position
as at 30 April 2023
Cash at bank and in hand
2,198
2
Creditors: amounts falling due within one year
(114,864)
(13,770)
Net current liabilities
(57,903)
(9,561)
Net liabilities
(16,522)
(9,561)
Called up share capital
1
1
Profit and loss account
(16,523)
(9,562)
Shareholders' funds
(16,522)
(9,561)
For the year ending 30 April 2023 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 director acknowledges her 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 and authorised for issue on 20 September 2023 and were signed on its behalf by
Ms A Anastase
Director
Company Registration No. 13346693
Campden Wine and Spirit Co Ltd
Notes to the Accounts
for the year ended 30 April 2023
Campden Wine and Spirit Co Ltd is a private company, limited by shares, registered in England and Wales, registration number 13346693. The registered office and principal place of business is 14a Marriotts Walk, Witney, Oxon, OX28 6GX, 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.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% SLM
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company has the ongoing support of it's director in order for it to meet the working capital requirements for the foreseeable future. For this reason, the director considers that the accounts should be prepared using the going concern basis.
Campden Wine and Spirit Co Ltd
Notes to the Accounts
for the year ended 30 April 2023
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
Additions
11,101
36,413
47,514
At 30 April 2023
11,101
36,413
47,514
Charge for the year
853
5,280
6,133
At 30 April 2023
853
5,280
6,133
At 30 April 2023
10,248
31,133
41,381
Finished goods
37,843
4,207
Stock has been valued at the lower of cost or net reasonable value.
Amounts falling due within one year
Accrued income and prepayments
2,463
-
Amounts falling due after more than one year
Accrued income and prepayments
13,500
-
7
Creditors: amounts falling due within one year
2023
2022
Loans from directors
101,093
12,206
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
Campden Wine and Spirit Co Ltd
Notes to the Accounts
for the year ended 30 April 2023
9
Operating lease commitments
2023
2022
At 30 April 2023 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
31,315
-
Later than one year and not later than five years
35,359
-
10
Average number of employees
During the year the average number of employees was 0 (2022: 0).