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Company Registration No. 12998548 (England and Wales)
The Wine Round Limited Unaudited accounts for the year ended 30 November 2022
The Wine Round Limited Unaudited accounts Contents
Page
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The Wine Round Limited Company Information for the year ended 30 November 2022
Director
Emma Elizabeth Gordon
Company Number
12998548 (England and Wales)
Registered Office
78 Nelson Road London SW19 1HX United Kingdom
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The Wine Round Limited Statement of financial position as at 30 November 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Intangible assets
243 
243 
Tangible assets
465 
620 
708 
863 
Current assets
Inventories
200 
200 
Debtors
1 
1 
201 
201 
Creditors: amounts falling due within one year
(8,914)
(7,080)
Net current liabilities
(8,713)
(6,879)
Net liabilities
(8,005)
(6,016)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(8,006)
(6,017)
Shareholders' funds
(8,005)
(6,016)
For the year ending 30 November 2022 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 27 November 2023 and were signed on its behalf by
Emma Elizabeth Gordon Director Company Registration No. 12998548
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The Wine Round Limited Notes to the Accounts for the year ended 30 November 2022
1
Statutory information
The Wine Round Limited is a private company, limited by shares, registered in England and Wales, registration number 12998548. The registered office is 78 Nelson Road, London, SW19 1HX, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Plant & machinery
25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 December 2021
270 
At 30 November 2022
270 
Amortisation
At 1 December 2021
27 
At 30 November 2022
27 
Net book value
At 30 November 2022
243 
At 30 November 2021
243 
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The Wine Round Limited Notes to the Accounts for the year ended 30 November 2022
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2021
827 
At 30 November 2022
827 
Depreciation
At 1 December 2021
207 
Charge for the year
155 
At 30 November 2022
362 
Net book value
At 30 November 2022
465 
At 30 November 2021
620 
6
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
Other debtors
1 
1 
7
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Loans from directors
8,494 
6,660 
Accruals
420 
420 
8,914 
7,080 
8
Average number of employees
During the year the average number of employees was 0 (2021: 0).
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