1 August 2022 false No description of principal activity Taxfiler 2024.1 9610986business:PrivateLimitedCompanyLtd2022-08-012023-07-31 96109862022-07-31 96109862022-08-012023-07-31 9610986business:AuditExemptWithAccountantsReport2022-08-012023-07-31 9610986business:FilletedAccounts2022-08-012023-07-31 96109862023-07-31 9610986business:Director12022-08-012023-07-31 9610986business:Director22022-08-012023-07-31 9610986business:Director32022-08-012023-07-31 9610986business:Director42022-08-012023-07-31 9610986business:Director52022-08-012023-07-31 9610986business:RegisteredOffice2022-08-012023-07-31 96109862022-07-31 9610986core:WithinOneYear2023-07-31 9610986core:WithinOneYear2022-07-31 9610986core:AfterOneYear2023-07-31 9610986core:AfterOneYear2022-07-31 9610986core:ShareCapitalcore:PreviouslyStatedAmount2023-07-31 9610986core:ShareCapitalcore:PreviouslyStatedAmount2022-07-31 9610986core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-07-31 9610986core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-07-31 9610986core:PreviouslyStatedAmount2023-07-31 9610986core:PreviouslyStatedAmount2022-07-31 9610986business:SmallEntities2022-08-012023-07-31 9610986countries:EnglandWales2022-08-012023-07-31 9610986core:Goodwill2022-07-31 9610986core:Goodwill2023-07-31 96109862021-08-012022-07-31 iso4217:GBP xbrli:pure
Company Registration No. 9610986 (England and Wales)
Jenkins and Beckers Fine Wine Limited Unaudited accounts for the year ended 31 July 2023
Jenkins and Beckers Fine Wine Limited Unaudited accounts Contents
Page
- 2 -
Jenkins and Beckers Fine Wine Limited Company Information for the year ended 31 July 2023
Directors
Mrs A C Cumming Miss H C M Cumming Miss P Cumming Mr R A Cumming Mrs C Jenkins
Company Number
9610986 (England and Wales)
Registered Office
4A Mill Yard Childerley Dry Drayton Cambridge CB23 8BA United Kingdom
Accountants
Anthistle Craven Moreton House 31 High Street Buckingham Bucks MK18 1NU
- 3 -
Jenkins and Beckers Fine Wine Limited Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Inventories
1,437,837 
1,334,133 
Debtors
26,230 
15,983 
1,464,067 
1,350,116 
Creditors: amounts falling due within one year
(289,458)
(194,394)
Net current assets
1,174,609 
1,155,722 
Total assets less current liabilities
1,174,609 
1,155,722 
Creditors: amounts falling due after more than one year
(1,080,820)
(1,080,820)
Net assets
93,789 
74,902 
Capital and reserves
Called up share capital
2,339 
2,339 
Profit and loss account
91,450 
72,563 
Shareholders' funds
93,789 
74,902 
For the year ending 31 July 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 directors acknowledge their 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 of Directors and authorised for issue on 9 April 2024 and were signed on its behalf by
Mr R A Cumming Director Company Registration No. 9610986
- 4 -
Jenkins and Beckers Fine Wine Limited Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
Jenkins and Beckers Fine Wine Limited is a private company, limited by shares, registered in England and Wales, registration number 9610986. The registered office is 4A Mill Yard, Childerley Dry Drayton, Cambridge, CB23 8BA, 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.
Turnover
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. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 August 2022
50,000 
At 31 July 2023
50,000 
Amortisation
At 1 August 2022
50,000 
At 31 July 2023
50,000 
Net book value
At 31 July 2023
- 
- 5 -
Jenkins and Beckers Fine Wine Limited Notes to the Accounts for the year ended 31 July 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
2,129 
1,802 
Trade debtors
4,895 
11,639 
Other debtors
19,206 
2,542 
26,230 
15,983 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
48,944 
71,565 
Trade creditors
28,449 
3,140 
Taxes and social security
4,430 
7,086 
Loans from directors
27,944 
27,944 
Accruals
179,691 
84,659 
289,458 
194,394 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Non-equity preference shares
1,080,820 
1,080,820 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
- 6 -