Acorah Software Products - Accounts Production 16.1.300 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 09732469 Mr Gernot Klantschnig iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09732469 2023-12-31 09732469 2024-12-31 09732469 2024-01-01 2024-12-31 09732469 frs-core:Non-currentFinancialInstruments 2024-12-31 09732469 frs-core:ComputerEquipment 2024-12-31 09732469 frs-core:ComputerEquipment 2024-01-01 2024-12-31 09732469 frs-core:ComputerEquipment 2023-12-31 09732469 frs-core:PlantMachinery 2024-12-31 09732469 frs-core:PlantMachinery 2024-01-01 2024-12-31 09732469 frs-core:PlantMachinery 2023-12-31 09732469 frs-core:ShareCapital 2024-12-31 09732469 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09732469 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09732469 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 09732469 frs-bus:SmallEntities 2024-01-01 2024-12-31 09732469 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09732469 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09732469 frs-bus:Director1 2024-01-01 2024-12-31 09732469 1 2024-01-01 2024-12-31 09732469 frs-countries:EnglandWales 2024-01-01 2024-12-31 09732469 2022-12-31 09732469 2023-12-31 09732469 2023-01-01 2023-12-31 09732469 frs-core:CurrentFinancialInstruments 2023-12-31 09732469 frs-core:Non-currentFinancialInstruments 2023-12-31 09732469 frs-core:ShareCapital 2023-12-31 09732469 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 09732469 1 2023-01-01 2023-12-31
Registered number: 09732469
GK Wine House Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09732469
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 5,408
- 5,408
CURRENT ASSETS
Stocks - 10,000
Debtors 5 307 3,086
Cash at bank and in hand 809 1,538
1,116 14,624
Creditors: Amounts Falling Due Within One Year 6 - (46,831 )
NET CURRENT ASSETS (LIABILITIES) 1,116 (32,207 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,116 (26,799 )
Creditors: Amounts Falling Due After More Than One Year 7 - (133,000 )
NET ASSETS/(LIABILITIES) 1,116 (159,799 )
CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Profit and Loss Account 116 (160,799 )
SHAREHOLDERS' FUNDS 1,116 (159,799)
Page 1
Page 2
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Gernot Klantschnig
Director
9 March 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
GK Wine House Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 09732469 . The registered office is 14 Llanvair Close, Ascot, Berkshire, United Kingdom, SL5 9HX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
As explained in the directors' report, the director do not consider GK Wine House Limited to be a going concern and therefore have prepared the financial statements on the break up basis.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and is recognised at the point that the customer takes delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Website development 10% on straight line
Computer equipment 25% on straight line
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell.
2.5. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
2.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax has not been recognised as it is not material to the financial statements. The director will review this annually.
Page 3
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3. Average Number of Employees
2024 2023
Average number of employees, including directors, during the year 1 1
1 1
4. Tangible Assets
Website development Computer equipment Total
£ £ £
Cost
As at 1 January 2024 23,000 2,142 25,142
Disposals (23,000 ) (2,142 ) (25,142 )
As at 31 December 2024 - - -
Depreciation
As at 1 January 2024 17,592 2,142 19,734
Provided during the period 2,300 - 2,300
Disposals (19,892 ) (2,142 ) (22,034 )
As at 31 December 2024 - - -
Net Book Value
As at 31 December 2024 - - -
As at 1 January 2024 5,408 - 5,408
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 3,086
Other debtors 307 -
307 3,086
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors - 46,282
Taxation and social security - 549
- 46,831
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors - 133,000
Page 5