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Registered Number: 08773137
England and Wales

 

 

 

WINE BEHIND THE LABEL LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Report to the directors on the preparation of the unaudited statutory accounts of Wine Behind The Label Limited for the year ended 30 November 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Wine Behind The Label Limited for the year ended 30 November 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Wine Behind The Label Limited, as a body, in accordance with the terms of our engagement letter dated 29 August 2024 Our work has been undertaken solely to prepare for your approval the accounts of Wine Behind The Label Limited and state those matters that we have agreed to state to the Board of Directors of Wine Behind The Label Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wine Behind The Label Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Wine Behind The Label Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Wine Behind The Label Limited. You consider that Wine Behind The Label Limited is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Wine Behind The Label Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 November 2023



....................................................
SAW Accounting & Tax Advisory Limited
Suite Ss, Avon House
435 Stratford Road
Solihull
B90 4AA
29 August 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 7,099    13,145 
7,099    13,145 
Current assets      
Cash at bank and in hand 2,758    4,181 
Creditors: amount falling due within one year (54,979)   (54,802)
Net current assets (52,221)   (50,621)
 
Total assets less current liabilities (45,122)   (37,476)
Net assets (45,122)   (37,476)
 

Capital and reserves
     
Called up share capital 4 1,000    1,000 
Share premium account 30,000    30,000 
Profit and loss account (76,122)   (68,476)
Shareholders' funds (45,122)   (37,476)
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 29 August 2024 and were signed on its behalf by:


-------------------------------
Mr David Moore
Director
2
General Information
Wine Behind The Label Limited is a private company, limited by shares, registered in England and Wales, registration number 08773137, registration address 31 Lowden Close, Winchester, Hampshire, S022 4EW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the directors who have undertaken to provide such support for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Other Tangible 10% Straight Line
Fixture & Fittings 33% Straight Line
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Other Tangible   Fixture & Fittings   Total
  £   £   £
At 01 December 2022 60,458    1,022    61,480 
Additions    
Disposals    
At 30 November 2023 60,458    1,022    61,480 
Depreciation
At 01 December 2022 47,313    1,022    48,335 
Charge for year 6,046      6,046 
On disposals    
At 30 November 2023 53,359    1,022    54,381 
Net book values
Closing balance as at 30 November 2023 7,099      7,099 
Opening balance as at 01 December 2022 13,145      13,145 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
1,000 Ordinary shares of £1.00 each 1,000    1,000 
1,000    1,000 

3