Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31false2023-04-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11640034 2023-04-01 2024-03-31 11640034 2022-04-01 2023-03-31 11640034 2024-03-31 11640034 2023-03-31 11640034 c:Director1 2023-04-01 2024-03-31 11640034 d:CurrentFinancialInstruments 2024-03-31 11640034 d:CurrentFinancialInstruments 2023-03-31 11640034 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 11640034 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 11640034 d:ShareCapital 2024-03-31 11640034 d:ShareCapital 2023-03-31 11640034 d:RetainedEarningsAccumulatedLosses 2024-03-31 11640034 d:RetainedEarningsAccumulatedLosses 2023-03-31 11640034 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-03-31 11640034 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-03-31 11640034 c:OrdinaryShareClass1 2023-04-01 2024-03-31 11640034 c:OrdinaryShareClass1 2024-03-31 11640034 c:OrdinaryShareClass1 2023-03-31 11640034 c:FRS102 2023-04-01 2024-03-31 11640034 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 11640034 c:FullAccounts 2023-04-01 2024-03-31 11640034 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 11640034 d:Subsidiary1 2023-04-01 2024-03-31 11640034 d:Subsidiary1 1 2023-04-01 2024-03-31 11640034 d:Subsidiary2 2023-04-01 2024-03-31 11640034 d:Subsidiary2 1 2023-04-01 2024-03-31 11640034 d:Subsidiary3 2023-04-01 2024-03-31 11640034 d:Subsidiary3 1 2023-04-01 2024-03-31 11640034 6 2023-04-01 2024-03-31 11640034 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11640034









VINTNERS EC4 (2) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
VINTNERS EC4 (2) LIMITED
REGISTERED NUMBER: 11640034

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
  
560,000
480,000

  
560,000
480,000

Current assets
  

Debtors: amounts falling due within one year
  
-
80,000

Cash at bank and in hand
 6 
39,100
-

  
39,100
80,000

Creditors: amounts falling due within one year
  
(129,696)
(89,156)

Net current liabilities
  
 
 
(90,596)
 
 
(9,156)

Total assets less current liabilities
  
469,404
470,844

  

Net assets
  
469,404
470,844


Capital and reserves
  

Called up share capital 
  
480,000
480,000

Profit and loss account
  
(10,596)
(9,156)

  
469,404
470,844


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 September 2024.



Page 1

 
VINTNERS EC4 (2) LIMITED
REGISTERED NUMBER: 11640034
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024



Neha S Hirananani
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
VINTNERS EC4 (2) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

The company is a private limited company, limited by share capital and incorporated in England and Wales. The registered office is 4-6 York Street, London W1U 6QD.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 3

 
VINTNERS EC4 (2) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2023
480,000


Additions
80,000



At 31 March 2024
560,000





Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Registered office

Class of shares

Holding

Vintners EC4 Limited
6 York Street London W1U 6QD
Ordinary
80%
HOH York Street Limited
6 York Street London W1U 6QD
Ordinary
80%
Abbey Wood Sedgemere Limited
6 York Street London W1U 6QD
Ordinary
80%


5.


Debtors

2024
2023
£
£


Called up share capital not paid
-
80,000

-
80,000



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
39,100
-

39,100
-


Page 4

 
VINTNERS EC4 (2) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
2,400
2,400

Amounts owed to group undertakings
125,226
84,056

Accruals and deferred income
2,070
2,700

129,696
89,156



8.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
39,100
-




9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



480,000 (2023 - 480,000) Ordinary shares of £1.00 each
480,000
480,000



10.


Related party transactions

Included within creditors is an amount of £125,226 (2023: £84,056) owed to a fellow subsidiary company and is interest free and repayable on demand. Included in debtors is £nil (2023: £80,000) unpaid in respect of share capital of which £nil (2023: £40,000) is due from the director.
Vinters EC4 (2) Limited provided guarantees to its subsidiary Vintners EC4 Limited in relation to the facility agreement between Vinyners EC4 Limited (as borrow) and Citibank N.A. (as lender). As a result of this Citibank N.A. holds two charges containing fixed charges and negative pledge against the company's assets.
There is no one controlling party.

 
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