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REGISTERED NUMBER: 09031506 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

UK VINE CARE LIMITED

UK VINE CARE LIMITED (REGISTERED NUMBER: 09031506)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


UK VINE CARE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: P Woodrow-Hill





REGISTERED OFFICE: The Old Casino
28 Fourth Avenue
Hove
East Sussex
BN3 2PJ





REGISTERED NUMBER: 09031506 (England and Wales)





ACCOUNTANTS: Galloways Accounting (Hove) Limited
The Old Casino
28 Fourth Avenue
Hove
East Sussex
BN3 2PJ

UK VINE CARE LIMITED (REGISTERED NUMBER: 09031506)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 63,468 42,868

CURRENT ASSETS
Debtors 5 374,356 193,934
Cash at bank 294,530 338,115
668,886 532,049
CREDITORS
Amounts falling due within one year 6 291,852 339,112
NET CURRENT ASSETS 377,034 192,937
TOTAL ASSETS LESS CURRENT
LIABILITIES

440,502

235,805

PROVISIONS FOR LIABILITIES 15,867 10,717
NET ASSETS 424,635 225,088

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 424,634 225,087
424,635 225,088

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2024 and were signed by:





P Woodrow-Hill - Director


UK VINE CARE LIMITED (REGISTERED NUMBER: 09031506)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Uk Vine Care 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents sales of goods net of trade discounts. Turnover is recognised when the goods are physically delivered to the customer.
Turnover represents sales of services and is recognised at the point the customer is entitled to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Garden Office - 10% on cost
Plant and machinery - 25% on cost
Tractor - 25% on cost
Motor vehicles - 20% on reducing balance
Office Equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 90 (2022 - 100 ) .

UK VINE CARE LIMITED (REGISTERED NUMBER: 09031506)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. TANGIBLE FIXED ASSETS
Garden Plant and
Office machinery Tractor
£    £    £   
COST
At 1 December 2022 13,236 108,748 62,925
Additions - 11,131 39,450
Disposals - - (28,425 )
At 30 November 2023 13,236 119,879 73,950
DEPRECIATION
At 1 December 2022 9,075 81,372 60,800
Charge for year 1,324 14,358 9,619
Eliminated on disposal - - (26,056 )
At 30 November 2023 10,399 95,730 44,363
NET BOOK VALUE
At 30 November 2023 2,837 24,149 29,587
At 30 November 2022 4,161 27,376 2,125

Motor Office
vehicles Equipment Totals
£    £    £   
COST
At 1 December 2022 19,669 15,301 219,879
Additions - 630 51,211
Disposals - - (28,425 )
At 30 November 2023 19,669 15,931 242,665
DEPRECIATION
At 1 December 2022 12,687 13,077 177,011
Charge for year 1,397 1,544 28,242
Eliminated on disposal - - (26,056 )
At 30 November 2023 14,084 14,621 179,197
NET BOOK VALUE
At 30 November 2023 5,585 1,310 63,468
At 30 November 2022 6,982 2,224 42,868

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 333,439 130,390
Amounts owed by group undertakings 355 1,909
Other debtors 40,562 61,635
374,356 193,934

UK VINE CARE LIMITED (REGISTERED NUMBER: 09031506)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 121,139 91,112
Amounts owed to group undertakings - 2,069
Tax 65,532 51,606
Social security and other taxes 17,821 21,531
VAT 27,328 85,404
Other creditors 611 492
Directors' current accounts 57,022 84,535
Accrued expenses 2,399 2,363
291,852 339,112

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year, Mr P Woodrow-Hill decreased his loan to the company. As at 30 November 2023, the company owed him £84,057 (2022: £84,535). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P Woodrow-Hill.

This was by virtue of their 100% holding of the issued share capital.