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Company Registration No. 08383821 (England and Wales)
SAM WINE & FOOD LIMITED Unaudited accounts for the year ended 31 January 2024
SAM WINE & FOOD LIMITED Unaudited accounts Contents
Page
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SAM WINE & FOOD LIMITED Company Information for the year ended 31 January 2024
Director
Mr Ber Kakkar
Company Number
08383821 (England and Wales)
Registered Office
23 HOUNSLOW ROAD FELTHAM Middlesex TW14 9DF
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SAM WINE & FOOD LIMITED Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
35,000 
35,000 
Tangible assets
12,043 
975 
47,043 
35,975 
Current assets
Inventories
68,000 
72,900 
Debtors
1 
1 
Cash at bank and in hand
59,647 
8,384 
127,648 
81,285 
Creditors: amounts falling due within one year
(117,932)
(45,940)
Net current assets
9,716 
35,345 
Total assets less current liabilities
56,759 
71,320 
Creditors: amounts falling due after more than one year
(25,000)
(35,140)
Net assets
31,759 
36,180 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
31,758 
36,179 
Shareholders' funds
31,759 
36,180 
For the year ending 31 January 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 director acknowledges his 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 and authorised for issue on 13 September 2024 and were signed on its behalf by
Mr Ber Kakkar Director Company Registration No. 08383821
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SAM WINE & FOOD LIMITED Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
SAM WINE & FOOD LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08383821. The registered office is 23 HOUNSLOW ROAD, FELTHAM, Middlesex, TW14 9DF.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
18% reducing balance
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 February 2023
35,000 
At 31 January 2024
35,000 
Amortisation
At 1 February 2023
- 
At 31 January 2024
- 
Net book value
At 31 January 2024
35,000 
At 31 January 2023
35,000 
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SAM WINE & FOOD LIMITED Notes to the Accounts for the year ended 31 January 2024
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2023
- 
2,000 
2,199 
4,199 
Additions
4,167 
10,000 
- 
14,167 
Disposals
- 
(2,000)
- 
(2,000)
At 31 January 2024
4,167 
10,000 
2,199 
16,366 
Depreciation
At 1 February 2023
- 
1,392 
1,832 
3,224 
Charge for the year
625 
1,800 
66 
2,491 
On disposals
- 
(1,392)
- 
(1,392)
At 31 January 2024
625 
1,800 
1,898 
4,323 
Net book value
At 31 January 2024
3,542 
8,200 
301 
12,043 
At 31 January 2023
- 
608 
367 
975 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
1 
1 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
2,063 
1,842 
Trade creditors
10,487 
7,009 
Taxes and social security
4,380 
1,254 
Proposed dividends
20,000 
5,000 
Other creditors
- 
110 
Loans from directors
74,684 
28,642 
Accruals
6,318 
2,083 
117,932 
45,940 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
25,000 
35,140 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
10
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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