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REGISTERED NUMBER: SC579395 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 NOVEMBER 2022 TO 31 MARCH 2024

FOR

GRAPE & GRAIN (GLASGOW) LIMITED

GRAPE & GRAIN (GLASGOW) LIMITED (REGISTERED NUMBER: SC579395)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 1 November 2022 to 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 5

GRAPE & GRAIN (GLASGOW) LIMITED

COMPANY INFORMATION
for the Period 1 November 2022 to 31 March 2024







DIRECTOR: Ms J Forbes





SECRETARY: Brodies Secretarial Services Limited





REGISTERED OFFICE: Brodies House
31/33 Union Grove
Aberdeen
Aberdeenshire
AB10 6SD





REGISTERED NUMBER: SC579395 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Unit 1, Office 1 & 8
Blackhall Industrial Estate
Burghmuir Circle
Inverurie
Aberdeenshire
AB51 4FS

GRAPE & GRAIN (GLASGOW) LIMITED (REGISTERED NUMBER: SC579395)

BALANCE SHEET
31 March 2024

2024 2022
Notes £    £   
CURRENT ASSETS
Debtors 5 1 1

CREDITORS
Amounts falling due within one year 6 8,073 7,478
NET CURRENT LIABILITIES (8,072 ) (7,477 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(8,072

)

(7,477

)

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings (8,073 ) (7,478 )
SHAREHOLDERS' FUNDS (8,072 ) (7,477 )

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the period ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 31 October 2024 and were signed by:





Ms J Forbes - Director


GRAPE & GRAIN (GLASGOW) LIMITED (REGISTERED NUMBER: SC579395)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 1 November 2022 to 31 March 2024

1. STATUTORY INFORMATION

Grape & Grain (Glasgow) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans are recognised at transaction price.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Going concern
The financial statements have been prepared on a going concern basis. Although the balance sheet is in deficit, included within creditors is a balance totalling £7,641 (2022: £4,046) owed to an associated company. The common director has confirmed these amounts will not be called upon for repayment until the company is in a position to be able to make payment in full. As a result the director believes that preparation of the financial statements on a going concern basis is applicable.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2022 - NIL).

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Other debtors 1 1

GRAPE & GRAIN (GLASGOW) LIMITED (REGISTERED NUMBER: SC579395)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 November 2022 to 31 March 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Trade creditors - 3,000
Amounts owed to associates 7,641 4,046
Accrued expenses 432 432
8,073 7,478

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2022
value: £    £   
1 Ordinary 1 1 1

8. RELATED PARTY DISCLOSURES

Little Chelsea Holdings (Aberdeen) Ltd is a company under common control of the director.

During the period Little Chelsea Holdings (Aberdeen) Ltd paid expenses on behalf of the company totalling £3,595 (2022: £1,685). During the period the company made repayments to Little Chelsea Holdings (Aberdeen) Ltd totalling £nil (2022: £1,301).

At the year end, the company was due a balance in respect of these transactions to Little Chelsea Holdings (Aberdeen) Ltd of £7,641 (2022: £4,046).

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms J Forbes.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
GRAPE & GRAIN (GLASGOW) LIMITED (REGISTERED NUMBER: SC579395)

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Grape & Grain (Glasgow) Limited for the period ended 31 March 2024 which comprise the Income Statement, Balance Sheet, 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://www.accaglobal.com/rulebook.

This report is made solely to the director of Grape & Grain (Glasgow) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Grape & Grain (Glasgow) Limited and state those matters that we have agreed to state to the director of Grape & Grain (Glasgow) Limited 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 the company and its director for our work or for this report.

It is your duty to ensure that Grape & Grain (Glasgow) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Grape & Grain (Glasgow) Limited. You consider that Grape & Grain (Glasgow) Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Grape & Grain (Glasgow) 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 financial statements.






Acumen Accountants and Advisors Limited
Unit 1, Office 1 & 8
Blackhall Industrial Estate
Burghmuir Circle
Inverurie
Aberdeenshire
AB51 4FS


31 October 2024