Company Registration No. 07833335 (England and Wales)
Winerist Ltd
Unaudited accounts
for the year ended 31 December 2023
Winerist Ltd
Unaudited accounts
Contents
Winerist Ltd
Company Information
for the year ended 31 December 2023
Company Number
07833335 (England and Wales)
Registered Office
Anchor BrewHouse
50 Shad Thames
London
SE1 2LY
Winerist Ltd
Statement of financial position
as at 31 December 2023
Intangible assets
208,273
278,015
Tangible assets
2,957
1,234
Cash at bank and in hand
162
16,915
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)
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
Winerist Ltd
Notes to the Accounts
for the year ended 31 December 2023
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 (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.
Winerist Ltd
Notes to the Accounts
for the year ended 31 December 2023
4
Intangible fixed assets
Other
At 31 December 2023
616,556
Charge for the year
84,534
At 31 December 2023
408,283
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
Disposals
(249)
(958)
(1,207)
At 31 December 2023
-
4,075
4,075
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
At 31 December 2023
-
2,957
2,957
At 31 December 2022
734
500
1,234
Amounts falling due within one year
Amounts falling due after more than one year
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
8
Creditors: amounts falling due after more than one year
2023
2022
Other creditors
619,831
611,396
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.
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).