2022-08-012023-07-312023-07-31false12126532VINE COMMUNITY SERVICES LTD2024-04-1749390iso4217:GBPxbrli:pure121265322022-08-01121265322023-07-31121265322022-08-012023-07-31121265322021-08-01121265322022-07-31121265322021-08-012022-07-3112126532bus:SmallEntities2022-08-012023-07-3112126532bus:AuditExempt-NoAccountantsReport2022-08-012023-07-3112126532bus:AbridgedAccounts2022-08-012023-07-3112126532bus:PrivateLimitedCompanyLtd2022-08-012023-07-3112126532core:WithinOneYear2023-07-3112126532core:AfterOneYear2023-07-3112126532core:WithinOneYear2022-07-3112126532core:AfterOneYear2022-07-3112126532core:ShareCapital2023-07-3112126532core:SharePremium2023-07-3112126532core:RevaluationReserve2023-07-3112126532core:OtherReservesSubtotal2023-07-3112126532core:RetainedEarningsAccumulatedLosses2023-07-3112126532core:ShareCapital2022-07-3112126532core:SharePremium2022-07-3112126532core:RevaluationReserve2022-07-3112126532core:OtherReservesSubtotal2022-07-3112126532core:RetainedEarningsAccumulatedLosses2022-07-3112126532core:LandBuildings2023-07-3112126532core:PlantMachinery2023-07-3112126532core:Vehicles2023-07-3112126532core:FurnitureFittings2023-07-3112126532core:OfficeEquipment2023-07-3112126532core:NetGoodwill2023-07-3112126532core:IntangibleAssetsOtherThanGoodwill2023-07-3112126532core:ListedExchangeTraded2023-07-3112126532core:UnlistedNon-exchangeTraded2023-07-3112126532core:LandBuildings2022-07-3112126532core:PlantMachinery2022-07-3112126532core:Vehicles2022-07-3112126532core:FurnitureFittings2022-07-3112126532core:OfficeEquipment2022-07-3112126532core:NetGoodwill2022-07-3112126532core:IntangibleAssetsOtherThanGoodwill2022-07-3112126532core:ListedExchangeTraded2022-07-3112126532core:UnlistedNon-exchangeTraded2022-07-3112126532core:LandBuildings2022-08-012023-07-3112126532core:PlantMachinery2022-08-012023-07-3112126532core:Vehicles2022-08-012023-07-3112126532core:FurnitureFittings2022-08-012023-07-3112126532core:OfficeEquipment2022-08-012023-07-3112126532core:NetGoodwill2022-08-012023-07-3112126532core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3112126532core:ListedExchangeTraded2022-08-012023-07-3112126532core:UnlistedNon-exchangeTraded2022-08-012023-07-3112126532core:MoreThanFiveYears2022-08-012023-07-3112126532core:Non-currentFinancialInstruments2023-07-3112126532core:Non-currentFinancialInstruments2022-07-3112126532dpl:CostSales2022-08-012023-07-3112126532dpl:DistributionCosts2022-08-012023-07-3112126532core:LandBuildings2022-08-012023-07-3112126532core:PlantMachinery2022-08-012023-07-3112126532core:Vehicles2022-08-012023-07-3112126532core:FurnitureFittings2022-08-012023-07-3112126532core:OfficeEquipment2022-08-012023-07-3112126532dpl:AdministrativeExpenses2022-08-012023-07-3112126532core:NetGoodwill2022-08-012023-07-3112126532core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3112126532dpl:GroupUndertakings2022-08-012023-07-3112126532dpl:ParticipatingInterests2022-08-012023-07-3112126532dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3112126532core:ListedExchangeTraded2022-08-012023-07-3112126532dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3112126532core:UnlistedNon-exchangeTraded2022-08-012023-07-3112126532dpl:CostSales2021-08-012022-07-3112126532dpl:DistributionCosts2021-08-012022-07-3112126532core:LandBuildings2021-08-012022-07-3112126532core:PlantMachinery2021-08-012022-07-3112126532core:Vehicles2021-08-012022-07-3112126532core:FurnitureFittings2021-08-012022-07-3112126532core:OfficeEquipment2021-08-012022-07-3112126532dpl:AdministrativeExpenses2021-08-012022-07-3112126532core:NetGoodwill2021-08-012022-07-3112126532core:IntangibleAssetsOtherThanGoodwill2021-08-012022-07-3112126532dpl:GroupUndertakings2021-08-012022-07-3112126532dpl:ParticipatingInterests2021-08-012022-07-3112126532dpl:GroupUndertakingscore:ListedExchangeTraded2021-08-012022-07-3112126532core:ListedExchangeTraded2021-08-012022-07-3112126532dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-08-012022-07-3112126532core:UnlistedNon-exchangeTraded2021-08-012022-07-3112126532core:NetGoodwill2023-07-3112126532core:IntangibleAssetsOtherThanGoodwill2023-07-3112126532core:LandBuildings2023-07-3112126532core:PlantMachinery2023-07-3112126532core:Vehicles2023-07-3112126532core:FurnitureFittings2023-07-3112126532core:OfficeEquipment2023-07-3112126532core:AfterOneYear2023-07-3112126532core:WithinOneYear2023-07-3112126532core:ListedExchangeTraded2023-07-3112126532core:UnlistedNon-exchangeTraded2023-07-3112126532core:ShareCapital2023-07-3112126532core:SharePremium2023-07-3112126532core:RevaluationReserve2023-07-3112126532core:OtherReservesSubtotal2023-07-3112126532core:RetainedEarningsAccumulatedLosses2023-07-3112126532core:NetGoodwill2022-07-3112126532core:IntangibleAssetsOtherThanGoodwill2022-07-3112126532core:LandBuildings2022-07-3112126532core:PlantMachinery2022-07-3112126532core:Vehicles2022-07-3112126532core:FurnitureFittings2022-07-3112126532core:OfficeEquipment2022-07-3112126532core:AfterOneYear2022-07-3112126532core:WithinOneYear2022-07-3112126532core:Liste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VINE COMMUNITY SERVICES LTD

Registered Number
12126532
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

VINE COMMUNITY SERVICES LTD
Company Information
for the year from 1 August 2022 to 31 July 2023

Directors

KAVURU, Terence Muchabaiwa
MUBAYA, Zororo Scholastica

Registered Address

48 Wantage Road
Didcot
OX11 0BT

Registered Number

12126532 (England and Wales)
VINE COMMUNITY SERVICES LTD
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets34,8249,612
Tangible assets445,02760,812
49,85170,424
Current assets
Debtors42,45629,394
Cash at bank and on hand1,6471,282
44,10330,676
Creditors amounts falling due within one year(170,226)(120,842)
Net current assets (liabilities)(126,123)(90,166)
Total assets less current liabilities(76,272)(19,742)
Creditors amounts falling due after one year(22,972)(32,816)
Provisions for liabilities(8,555)(11,554)
Net assets(107,799)(64,112)
Capital and reserves
Called up share capital52
Profit and loss account(107,804)(64,114)
Shareholders' funds(107,799)(64,112)
The financial statements were approved and authorised for issue by the Board of Directors on 17 April 2024, and are signed on its behalf by:
KAVURU, Terence Muchabaiwa
Director
MUBAYA, Zororo Scholastica
Director

Registered Company No. 12126532
VINE COMMUNITY SERVICES LTD
Notes to the Financial Statements
for the year ended 31 July 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20232022
Average number of employees during the year86
3.Intangible assets

Total

£
Cost or valuation
At 01 August 2224,000
At 31 July 2324,000
Amortisation and impairment
At 01 August 2214,388
Charge for year4,788
At 31 July 2319,176
Net book value
At 31 July 234,824
At 31 July 229,612
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 August 2278,922
At 31 July 2378,922
Depreciation and impairment
At 01 August 2218,110
Charge for year15,785
At 31 July 2333,895
Net book value
At 31 July 2345,027
At 31 July 2260,812
5.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts22,97232,816