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Registered Number: 14090236
England and Wales

 

 

 

VINE BEVERAGES LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
Directors Terence Kavuru
Terence Muchabaiwa Kavuru
Zororo Mubaya
Registered Number 14090236
Registered Office 48 Wantage Road
Didcot
Oxfordshire
OX11 0BT
Accountants MARSHES CPA LLP
Interzone House
74-77 Magdalen Road
Oxford
OX4 1RE
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 1    1 
1    1 
Current assets      
Stocks 4 27,772    4,786 
Debtors 5 (12,395)   4,182 
Cash at bank and in hand 4    7,866 
15,381    16,834 
Creditors: amount falling due within one year 6 (1,198)   (2,390)
Net current assets 14,183    14,444 
 
Total assets less current liabilities 14,184    14,445 
Creditors: amount falling due after more than one year 7 (31,274)   (16,000)
Net assets (17,090)   (1,555)
 

Capital and reserves
     
Called up share capital 4    4 
Profit and loss account (17,094)   (1,559)
Shareholders' funds (17,090)   (1,555)
 


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 26 February 2025 and were signed on its behalf by:


-------------------------------
Terence Kavuru
Director
2
General Information
VINE BEVERAGES LTD is a private company, limited by shares, registered in England and Wales, registration number 14090236, registration address 48 Wantage Road, Didcot, Oxfordshire, OX11 0BT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 June 2023  
Additions 1    1 
Disposals  
At 31 May 2024 1    1 
Amortisation
At 01 June 2023  
Charge for year  
On disposals  
At 31 May 2024  
Net book values
At 31 May 2024 1    1 
At 31 May 2023  


4.

Stocks

2024
£
  2023
£
Stocks 27,772    4,786 
27,772    4,786 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Prepayments & Accrued Income   6,823 
VAT 6,464    844 
6,464    7,667 

5.

Debtors: amounts falling due after one year

2024
£
  2023
£
Other Debtors (11,557)   3,791 
Directors Loan Accounts (7,302)   (7,276)
(18,859)   (3,485)

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 383    2,118 
Accrued Expenses 816    272 
Other Creditors (1)  
1,198    2,390 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Other Creditors 16,000    16,000 
Directors' Loan Accounts 15,274   
31,274    16,000 

3