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REGISTERED NUMBER: 05020244 (England and Wales)















Vin-Cert Limited

Unaudited Financial Statements

for the Year Ended 31 July 2023






Vin-Cert Limited (Registered number: 05020244)

Contents of the Financial Statements
for the year ended 31 July 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Vin-Cert Limited

Company Information
for the year ended 31 July 2023







Directors: J J Willings
G J Willings





Secretary: G J Willings





Registered office: 12a West Pallant House
West Pallant
Chichester
West Sussex
PO19 1TB





Registered number: 05020244 (England and Wales)





Accountants: Cooper Parry Advisory Limited
250 Fowler Avenue
Farnborough
Hampshire
GU14 7JP

Vin-Cert Limited (Registered number: 05020244)

Balance Sheet
31 July 2023

2023 2022
Notes £ £ £ £
Fixed assets
Investments 4 42,343 42,343
Investment property 5 241,454 241,454
283,797 283,797

Current assets
Debtors 6 351 1

Creditors
Amounts falling due within one year 7 284,955 286,453
Net current liabilities (284,604 ) (286,452 )
Total assets less current liabilities (807 ) (2,655 )

Capital and reserves
Called up share capital 8 1 1
Retained earnings (808 ) (2,656 )
Shareholders' funds (807 ) (2,655 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 November 2023 and were signed on its behalf by:





G J Willings - Director


Vin-Cert Limited (Registered number: 05020244)

Notes to the Financial Statements
for the year ended 31 July 2023


1. Statutory information

Vin-Cert Limited 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 FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest pound.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Reporting Period
The prior year is for the period 1 February 2021 to 31 July 2022, therefore the comparatives are not entirely comparable.

Turnover
Turnover is recognised at the fair value of the consideration received or receivable for rental income.

Investment property
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Basic financial assets
Basic financial assets, which include debtors are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Non current asset investments
Non current asset investments represent the purchase of shares of Vignobles.

3. Employees and directors

The average number of employees during the year was 2 (2022 - 2 ) .

Vin-Cert Limited (Registered number: 05020244)

Notes to the Financial Statements - continued
for the year ended 31 July 2023


4. Fixed asset investments

Investments (neither listed nor unlisted) were as follows:
2023 2022
£ £
Financial assets 42,343 42,343

5. Investment property
Total
£
Fair value
At 1 August 2022
and 31 July 2023 241,454
Net book value
At 31 July 2023 241,454
At 31 July 2022 241,454

6. Debtors: amounts falling due within one year
2023 2022
£ £
Other debtors 351 1

7. Creditors: amounts falling due within one year
2023 2022
£ £
Other creditors 284,955 286,453

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
1 Ordinary £1 1 1