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Registered number: 10137928
Dryhill Wine Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Dark Consulting Ltd
34c High Street
Yatton
Bristol
BS49 4JA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10137928
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,181 3,181
Tangible Assets 5 52,954 10,151
56,135 13,332
CURRENT ASSETS
Stocks 6 74,311 40,192
Debtors 7 1,955 2,910
Cash at bank and in hand 8,621 -
84,887 43,102
Creditors: Amounts Falling Due Within One Year 8 (11,216 ) (8,254 )
NET CURRENT ASSETS (LIABILITIES) 73,671 34,848
TOTAL ASSETS LESS CURRENT LIABILITIES 129,806 48,180
Creditors: Amounts Falling Due After More Than One Year 9 (202,539 ) (112,189 )
NET LIABILITIES (72,733 ) (64,009 )
CAPITAL AND RESERVES
Called up share capital 11 200 200
Profit and Loss Account (72,933 ) (64,209 )
SHAREHOLDERS' FUNDS (72,733) (64,009)
Page 1
Page 2
For the year ending 30 April 2024 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Nigel Rowley
Director
02/08/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dryhill Wine Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10137928 . The registered office is Dryhill Farm, Ullenwood, Cheltenham, GL53 9QR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15%
Motor Vehicles 15%
Computer Equipment 15%
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
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4. Intangible Assets
Other
£
Cost
As at 1 May 2023 3,181
As at 30 April 2024 3,181
Net Book Value
As at 30 April 2024 3,181
As at 1 May 2023 3,181
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 2,093 8,800 1,050 11,943
Additions 3,363 47,657 850 51,870
As at 30 April 2024 5,456 56,457 1,900 63,813
Depreciation
As at 1 May 2023 314 1,320 158 1,792
Provided during the period - 8,782 285 9,067
As at 30 April 2024 314 10,102 443 10,859
Net Book Value
As at 30 April 2024 5,142 46,355 1,457 52,954
As at 1 May 2023 1,779 7,480 892 10,151
6. Stocks
2024 2023
£ £
Work in progress 74,311 40,192
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 179 -
VAT 1,776 2,910
1,955 2,910
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 866 1,570
Trade creditors 9,130 5,174
Bank loans and overdrafts - 290
Accruals and deferred income 1,220 1,220
11,216 8,254
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Directors loan account 202,539 112,189
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 866 1,570
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
Page 5