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Company Registration No. 07833335 (England and Wales)
Winerist Ltd Unaudited accounts for the year ended 31 December 2023
Winerist Ltd Unaudited accounts Contents
Page
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Winerist Ltd Company Information for the year ended 31 December 2023
Director
Diana Isac
Company Number
07833335 (England and Wales)
Registered Office
Anchor BrewHouse 50 Shad Thames London SE1 2LY
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Winerist Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
208,273 
278,015 
Tangible assets
2,957 
1,234 
211,230 
279,249 
Current assets
Debtors
1,659 
23,725 
Cash at bank and in hand
162 
16,915 
1,821 
40,640 
Creditors: amounts falling due within one year
(183,919)
(258,444)
Net current liabilities
(182,098)
(217,804)
Total assets less current liabilities
29,132 
61,445 
Creditors: amounts falling due after more than one year
(622,795)
(615,114)
Net liabilities
(593,663)
(553,669)
Capital and reserves
Called up share capital
1,208,300 
1,208,300 
Profit and loss account
(1,801,963)
(1,761,969)
Shareholders' funds
(593,663)
(553,669)
For the year ending 31 December 2023 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 her 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 24 January 2025 and were signed on its behalf by
Diana Isac Director Company Registration No. 07833335
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Winerist Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Winerist Ltd is a private company, limited by shares, registered in England and Wales, registration number 07833335. The registered office is Anchor BrewHouse, 50 Shad Thames, London, SE1 2LY.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Straight Line
Computer equipment
25% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
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Winerist Ltd Notes to the Accounts for the year ended 31 December 2023
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2023
601,764 
Additions
14,792 
At 31 December 2023
616,556 
Amortisation
At 1 January 2023
323,749 
Charge for the year
84,534 
At 31 December 2023
408,283 
Net book value
At 31 December 2023
208,273 
At 31 December 2022
278,015 
Intangible fixed assets listed in the accounts relates to the website development costs for the company.
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
249 
1,357 
1,606 
Additions
- 
3,676 
3,676 
Disposals
(249)
(958)
(1,207)
At 31 December 2023
- 
4,075 
4,075 
Depreciation
At 1 January 2023
(485)
857 
372 
Charge for the year
- 
1,219 
1,219 
On disposals
485 
(958)
(473)
At 31 December 2023
- 
1,118 
1,118 
Net book value
At 31 December 2023
- 
2,957 
2,957 
At 31 December 2022
734 
500 
1,234 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
23,725 
Amounts falling due after more than one year
Other debtors
1,659 
- 
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Winerist Ltd Notes to the Accounts for the year ended 31 December 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
1,117 
1,440 
Trade creditors
6,326 
51,005 
Taxes and social security
24,145 
132,956 
Other creditors
87,596 
53,319 
Loans from directors
62,930 
19,124 
Accruals
1,805 
600 
183,919 
258,444 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
2,964 
3,718 
Other creditors
619,831 
611,396 
622,795 
615,114 
The company has a balance owed at the year end to Common Investments B.V. of £619,831. Common Investments B.V. is a significant shareholder in the company.
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary Shares (orginal share capital) of £1 each
2.00 
2.00 
14,580 Ordinary Shares (b/f from 31st December 2019) of £51.06481 each
744,524.92 
744,524.92 
1,111 Ordinary Shares (issued in 2020) of £193.1719 each
214,613.98 
214,613.98 
897 Ordinary Shares (issued in 2021) of £277.77 each
249,159.69 
249,159.69 
1,208,300.59 
1,208,300.59 
10
Transactions with related parties
The Director (Diana Isac) has supplied the company with a loan with a balance at the year end point of £62929.84
11
Average number of employees
During the year the average number of employees was 3 (2022: 8).
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