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REGISTERED NUMBER: 03676978 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

BIJOU VINTNERS LIMITED

BIJOU VINTNERS LIMITED (REGISTERED NUMBER: 03676978)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024










Page

Balance Sheet 1

Notes to the Financial Statements 3


BIJOU VINTNERS LIMITED (REGISTERED NUMBER: 03676978)

BALANCE SHEET
31 OCTOBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 4 100 100
Investment property 5 1,200,000 1,200,000
1,200,100 1,200,100

CURRENT ASSETS
Debtors 6 2,659 10,362
Cash at bank 4,295 6,594
6,954 16,956
CREDITORS
Amounts falling due within one year 7 105,071 125,968
NET CURRENT LIABILITIES (98,117 ) (109,012 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,101,983

1,091,088

CREDITORS
Amounts falling due after more than one
year

8

(469,284

)

(497,219

)

PROVISIONS FOR LIABILITIES (100,742 ) (64,264 )
NET ASSETS 531,957 529,605

CAPITAL AND RESERVES
Called up share capital 10 10
Fair value reserve 10 116,911 116,911
Retained earnings 415,036 412,684
SHAREHOLDERS' FUNDS 531,957 529,605

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

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

The directors acknowledge their 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.

BIJOU VINTNERS LIMITED (REGISTERED NUMBER: 03676978)

BALANCE SHEET - continued
31 OCTOBER 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 February 2025 and were signed on its behalf by:





Mr G J R Pemberton - Director


BIJOU VINTNERS LIMITED (REGISTERED NUMBER: 03676978)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024


1. STATUTORY INFORMATION

Bijou Vintners Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 03676978

Registered office: 4 Holgrave Close
High Legh
Knutsford
Cheshire
WA16 6TX

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.

Preparation of consolidated financial statements
The financial statements contain information about Bijou Vintners Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover represents rental income.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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 year 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.

BIJOU VINTNERS LIMITED (REGISTERED NUMBER: 03676978)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 November 2023
and 31 October 2024 100
NET BOOK VALUE
At 31 October 2024 100
At 31 October 2023 100

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 November 2023
and 31 October 2024 1,200,000
NET BOOK VALUE
At 31 October 2024 1,200,000
At 31 October 2023 1,200,000

Fair value at 31 October 2024 is represented by:
£   
Valuation in 2016 131,252
Valuation in 2018 20,000
Valuation in 2022 137,757
Valuation in 2023 113,960
Cost 797,031
1,200,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 2,659 8,621
Other debtors - 1,741
2,659 10,362

BIJOU VINTNERS LIMITED (REGISTERED NUMBER: 03676978)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 21,392 23,357
Amounts owed to group undertakings - 16,500
Tax 8,420 6,562
Other creditors 19,250 19,250
Directors' loan accounts 50,126 52,673
Accrued expenses 5,883 7,626
105,071 125,968

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 469,284 497,219

Bank loans repayable by instalments after 5 years amount to £406,241 (2023: £421,044).

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 490,676 520,576

The bank have fixed and floating charges over the undertaking and all property and assets present and future including goodwill, uncalled capital, buildings, fixtures plant and machinery.

10. RESERVES
Fair
value
reserve
£   
At 1 November 2023
and 31 October 2024 116,911

11. RELATED PARTY DISCLOSURES

At the 31 October 2024 the company was owed £2,659 (2023: £8,621) by Pembertons Housing Limited. Interest charged on the loan was £176 (2023: £661).

At the 31 October 2024 the company owed £nil (2023: £16,500 ) to Pembertons Housing Limited.

12. ULTIMATE CONTROLLING PARTY

In the opinion of the directors, the ultimate controlling party is Mr G and Mrs A Pemberton.