2023-10-012024-09-302024-09-30false01629840GRAPEVINE ADVERTISING 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GRAPEVINE ADVERTISING LIMITED

Registered Number
01629840
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

GRAPEVINE ADVERTISING LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

ROGERS, Laurence John
ROGERS, Susan Margaret

Company Secretary

ROGERS, Susan Margaret

Registered Address

1 Hook Hill Park
Woking
GU22 0PX

Registered Number

01629840 (England and Wales)
GRAPEVINE ADVERTISING LIMITED
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets34,0005,000
Tangible assets4429572
4,4295,572
Current assets
Stocks32,83333,650
Debtors7,9178,141
Cash at bank and on hand3,5123,512
44,26245,303
Creditors amounts falling due within one year(83,074)(92,238)
Net current assets (liabilities)(38,812)(46,935)
Total assets less current liabilities(34,383)(41,363)
Creditors amounts falling due after one year(6,000)(9,600)
Net assets(40,383)(50,963)
Capital and reserves
Called up share capital100100
Profit and loss account(40,483)(51,063)
Shareholders' funds(40,383)(50,963)
The financial statements were approved and authorised for issue by the Board of Directors on 26 March 2025, and are signed on its behalf by:
ROGERS, Laurence John
Director
Registered Company No. 01629840
GRAPEVINE ADVERTISING LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
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 from the rendering of services.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Office Equipment25
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year22
3.Intangible assets

Total

£
Cost or valuation
At 01 October 2310,000
At 30 September 2410,000
Amortisation and impairment
At 01 October 235,000
Charge for year1,000
At 30 September 246,000
Net book value
At 30 September 244,000
At 30 September 235,000
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 October 2311,337
At 30 September 2411,337
Depreciation and impairment
At 01 October 2310,766
Charge for year142
At 30 September 2410,908
Net book value
At 30 September 24429
At 30 September 23572