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Registration number: 04986668

Santalberto Vintners Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 December 2023

 

Santalberto Vintners Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 9

 

Santalberto Vintners Limited

Company Information

Directors

Mr A W Brierley

Mr C J Brierley

Company secretary

Mr A W Brierley

Registered office

Buchanan's Barn
Broad Campden
Chipping Campden
Gloucestershire
GL55 6XB

 

Santalberto Vintners Limited

(Registration number: 04986668)
Balance Sheet as at 31 December 2023

Note

2023
£

2022
£

Fixed assets

 

Investments

5

22,371

66,728

Current assets

 

Stocks

6

3,600

5,420

Cash at bank and in hand

 

1,304

1,805

 

4,904

7,225

Creditors: Amounts falling due within one year

7

(1,080)

(5,693)

Net current assets

 

3,824

1,532

Total assets less current liabilities

 

26,195

68,260

Creditors: Amounts falling due after more than one year

7

(139)

(139)

Net assets

 

26,056

68,121

Capital and reserves

 

Called up share capital

8

1

1

Share premium reserve

13,710

13,710

Retained earnings

12,345

54,410

Shareholders' funds

 

26,056

68,121

For the financial year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

 

Santalberto Vintners Limited

(Registration number: 04986668)
Balance Sheet as at 31 December 2023

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 September 2024 and signed on its behalf by:
 

.........................................
Mr A W Brierley
Company secretary and director

 

Santalberto Vintners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Buchanan's Barn
Broad Campden
Chipping Campden
Gloucestershire
GL55 6XB

These financial statements were authorised for issue by the Board on 5 September 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity, and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

Santalberto Vintners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and Machinery

Straight line 20%

Improvements to Land and Buildings

Straight line 20%

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

 

Santalberto Vintners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2022 - 2).

 

Santalberto Vintners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

4

Tangible assets

Improvements to Land and Buildings
£

Total
£

Cost or valuation

At 1 January 2023

36,011

36,011

At 31 December 2023

36,011

36,011

Depreciation

At 1 January 2023

36,011

36,011

At 31 December 2023

36,011

36,011

Carrying amount

At 31 December 2023

-

-

At 31 December 2022

-

-

5

Investments

2023
£

2022
£

Investments in subsidiaries

22,371

66,728

Subsidiaries

£

Cost or valuation

At 1 January 2023

66,728

Share of Profit (Loss)

(49,352)

Additions

4,995

At 31 December 2023

22,371

Provision

Carrying amount

At 31 December 2023

22,371

At 31 December 2022

66,728

 

Santalberto Vintners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

6

Stocks

2023
£

2022
£

Other inventories

3,600

5,420

7

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Accruals and deferred income

1,080

1,080

Other creditors

-

4,613

1,080

5,693

Creditors: amounts falling due after more than one year

2023
£

2022
£

Due after one year

Other non-current financial liabilities

139

139

 

Santalberto Vintners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

8

Share capital

Allotted, called up and fully paid shares

2023

2022

No.

£

No.

£

Ordinary of £1 each

1

1

1

1

Preference of £0.10 each

1,385

139

1,385

139

1,386

140

1,386

140