Acorah Software Products - Accounts Production 16.0.110 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 SC503473 Mr Patrick Rohde iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC503473 2023-04-30 SC503473 2024-04-30 SC503473 2023-05-01 2024-04-30 SC503473 frs-core:CurrentFinancialInstruments 2024-04-30 SC503473 frs-core:Non-currentFinancialInstruments 2024-04-30 SC503473 frs-core:FurnitureFittings 2024-04-30 SC503473 frs-core:FurnitureFittings 2023-05-01 2024-04-30 SC503473 frs-core:FurnitureFittings 2023-04-30 SC503473 frs-core:PlantMachinery 2024-04-30 SC503473 frs-core:PlantMachinery 2023-05-01 2024-04-30 SC503473 frs-core:PlantMachinery 2023-04-30 SC503473 frs-core:ShareCapital 2024-04-30 SC503473 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC503473 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC503473 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 SC503473 frs-bus:SmallEntities 2023-05-01 2024-04-30 SC503473 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC503473 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 SC503473 frs-bus:Director1 2023-05-01 2024-04-30 SC503473 frs-countries:Scotland 2023-05-01 2024-04-30 SC503473 2022-04-30 SC503473 2023-04-30 SC503473 2022-05-01 2023-04-30 SC503473 frs-core:CurrentFinancialInstruments 2023-04-30 SC503473 frs-core:Non-currentFinancialInstruments 2023-04-30 SC503473 frs-core:ShareCapital 2023-04-30 SC503473 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
G&A Wine Bar Ltd
Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC503473
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,456 15,175
16,456 15,175
CURRENT ASSETS
Stocks 5 15,384 11,063
Debtors 6 5,000 17,051
Cash at bank and in hand 43,661 68,145
64,045 96,259
Creditors: Amounts Falling Due Within One Year 7 (79,512 ) (81,250 )
NET CURRENT ASSETS (LIABILITIES) (15,467 ) 15,009
TOTAL ASSETS LESS CURRENT LIABILITIES 989 30,184
Creditors: Amounts Falling Due After More Than One Year 8 (2,000 ) (20,883 )
NET (LIABILITIES)/ASSETS (1,011 ) 9,301
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (1,111 ) 9,201
SHAREHOLDERS' FUNDS (1,011) 9,301
Page 1
Page 2
For the year ending 30 April 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Patrick Rohde
Director
4th December 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
G&A Wine Bar Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC503473 . The registered office is Unit B, D10 Trade Park, Hawkhill Court, Mid Wynd, Dundee, DD1 4JG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Office Equimpent 15% reducing balance
Fixtures & Fittings 20% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.5. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 10)
10 10
Page 3
Page 4
4. Tangible Assets
Office Equimpent Fixtures & Fittings Total
£ £ £
Cost
As at 1 May 2023 534 63,239 63,773
Additions 697 4,645 5,342
As at 30 April 2024 1,231 67,884 69,115
Depreciation
As at 1 May 2023 389 48,209 48,598
Provided during the period 126 3,935 4,061
As at 30 April 2024 515 52,144 52,659
Net Book Value
As at 30 April 2024 716 15,740 16,456
As at 1 May 2023 145 15,030 15,175
5. Stocks
2024 2023
£ £
Stock 15,384 11,063
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 5,000 17,051
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 26,328 28,569
Bank loans and overdrafts - 8,000
Other creditors 20,582 8,093
Taxation and social security 32,602 36,588
79,512 81,250
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Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans - 17,883
Other creditors 2,000 3,000
2,000 20,883
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5