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REGISTERED NUMBER: 14819089 (England and Wales)





















Unaudited Financial Statements

For The Period 21 April 2023 to 30 April 2024

for

Vine Family Estates Ltd

Vine Family Estates Ltd (Registered number: 14819089)






Contents of the Financial Statements
For The Period 21 April 2023 to 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Vine Family Estates Ltd

Company Information
For The Period 21 April 2023 to 30 April 2024







DIRECTOR: A J Addison





REGISTERED OFFICE: 2 Beacon Grove
Fulwood
Preston
PR2 3QU





REGISTERED NUMBER: 14819089 (England and Wales)





ACCOUNTANTS: Atkinson Donnelly LLP
1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH

Vine Family Estates Ltd (Registered number: 14819089)

Balance Sheet
30 April 2024

Notes £    £   
FIXED ASSETS
Investment property 4 254,451

CURRENT ASSETS
Debtors 5 208
Cash at bank 25,391
25,599
CREDITORS
Amounts falling due within one year 6 144,125
NET CURRENT LIABILITIES (118,526 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

135,925

CREDITORS
Amounts falling due after more than one
year

7

140,533
NET LIABILITIES (4,608 )

CAPITAL AND RESERVES
Called up share capital 3
Fair value reserve 8 23,354
Retained earnings (27,965 )
SHAREHOLDERS' FUNDS (4,608 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Vine Family Estates Ltd (Registered number: 14819089)

Balance Sheet - continued
30 April 2024


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 15 January 2025 and were signed by:





A J Addison - Director


Vine Family Estates Ltd (Registered number: 14819089)

Notes to the Financial Statements
For The Period 21 April 2023 to 30 April 2024

1. STATUTORY INFORMATION

Vine Family Estates Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The company is dependent on continuing support from its directors and other lenders. The directors are committed to continue to provide financial support for the foreseeable future. Accordingly the financial statements has been prepared on a going concern basis.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
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.

Creditors
Short term trade 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.

Cash and Bank Balances
Cash and bank balances are measured at the transaction price.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Vine Family Estates Ltd (Registered number: 14819089)

Notes to the Financial Statements - continued
For The Period 21 April 2023 to 30 April 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 231,097
Revaluations 23,354
At 30 April 2024 254,451
NET BOOK VALUE
At 30 April 2024 254,451

Fair value at 30 April 2024 is represented by:
£   
Valuation in 2024 254,451

During the year two properties were professionally valued, and all properties were reviewed at the year end by the directors and determined to be at fair value.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 208

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Bank loans and overdrafts 16,240
Other creditors 127,885
144,125

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
£   
Bank loans 140,533

Vine Family Estates Ltd (Registered number: 14819089)

Notes to the Financial Statements - continued
For The Period 21 April 2023 to 30 April 2024

8. RESERVES
Fair
value
reserve
£   
Transfer to fair value reserve 23,354

At 30 April 2024 23,354

9. RELATED PARTY DISCLOSURES

At the year end one of the shareholders of the company was due £123,000. The loan is interest free and has no fixed repayment terms.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Vine Family Estates Ltd

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 Vine Family Estates Ltd for the period ended 30 April 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the director of Vine Family Estates Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Vine Family Estates Ltd and state those matters that we have agreed to state to the director of Vine Family Estates Ltd in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. 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 Vine Family Estates Ltd 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 Vine Family Estates Ltd. You consider that Vine Family Estates Ltd 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 Vine Family Estates Ltd. 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.






Atkinson Donnelly LLP
1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH


15 January 2025