Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30112023-07-01trueNo description of principal activityfalsetrue 11961723 2023-07-01 2024-06-30 11961723 2022-07-01 2023-06-30 11961723 2024-06-30 11961723 2023-06-30 11961723 c:Director2 2023-07-01 2024-06-30 11961723 d:CurrentFinancialInstruments 2024-06-30 11961723 d:CurrentFinancialInstruments 2023-06-30 11961723 d:ShareCapital 2024-06-30 11961723 d:ShareCapital 2023-06-30 11961723 d:RetainedEarningsAccumulatedLosses 2024-06-30 11961723 d:RetainedEarningsAccumulatedLosses 2023-06-30 11961723 c:EntityNoLongerTradingButTradedInPast 2023-07-01 2024-06-30 11961723 c:FRS102 2023-07-01 2024-06-30 11961723 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 11961723 c:FullAccounts 2023-07-01 2024-06-30 11961723 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 11961723 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Registered Number:11961723













THE IMPERIAL WINE COMPANY LIMITED




UNAUDITED

FINANCIAL STATEMENTS
 
PAGES FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024











 
THE IMPERIAL WINE COMPANY LIMITED
REGISTERED NUMBER:11961723


BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
2,758
2,758

  
2,758
2,758

Total assets less current liabilities
  
 
 
2,758
 
 
2,758

  

Net assets
  
2,758
2,758


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
2,658
2,658

  
2,758
2,758


For the year ended 30 June 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 March 2025.




S J Flatt
Director

The notes on pages 2 to 3 form part of these financial statements.


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THE IMPERIAL WINE COMPANY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

The Imperial Wine Company Limited is a private company limited by shares and incorporated in the United Kingdom. The registered office is 7 Trinity Street, Bungay, Suffolk, NR35 1EH.
 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The financial statements are presented in sterling which is the functional currency of the Company and rounded to the nearest £.

 
2.2

Going concern

The directors are continuing to review the long term future of the company. Having considered a period of at least 12 months from the signing of the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

 
2.3

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.

 
2.4

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.


- 2 -



 
THE IMPERIAL WINE COMPANY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Debtors

2024
2023
£
£


Other debtors
2,758
2,758

2,758
2,758



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