2023-09-01 10340882 2024-08-31 10340882 2023-09-01 2024-08-31 10340882 2023-08-31 10340882 2022-09-01 2023-08-31 10340882 uk-core:WithinOneYear 2023-08-31 10340882 uk-core:WithinOneYear 2024-08-31 10340882 uk-core:AfterOneYear 2023-08-31 10340882 uk-core:AfterOneYear 2024-08-31 10340882 uk-core:ShareCapital 2024-08-31 10340882 uk-core:ShareCapital 2023-08-31 10340882 uk-core:RetainedEarningsAccumulatedLosses 2024-08-31 10340882 uk-core:RetainedEarningsAccumulatedLosses 2023-08-31 10340882 uk-bus:Director1 2023-09-01 2024-08-31 10340882 uk-core:PlantMachinery 2023-09-01 2024-08-31 10340882 uk-core:ComputerEquipment 2023-09-01 2024-08-31 10340882 uk-core:ComputerEquipment 2023-08-31 10340882 uk-core:PlantMachinery 2023-08-31 10340882 uk-core:PlantMachinery 2024-08-31 10340882 uk-core:ComputerEquipment 2024-08-31 10340882 uk-core:WithinOneYear uk-core:Secured 2024-08-31 10340882 uk-core:WithinOneYear uk-core:Secured 2023-08-31 10340882 uk-core:WithinOneYear 2024-08-31 10340882 uk-core:WithinOneYear 2023-08-31 10340882 uk-core:AfterOneYear uk-core:Secured 2024-08-31 10340882 uk-core:AfterOneYear uk-core:Secured 2023-08-31 iso4217:GBP xbrli:pure 10340882 uk-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 10340882 uk-bus:FRS102 2023-09-01 2024-08-31 10340882 uk-bus:FilletedAccounts 2023-09-01 2024-08-31 10340882 uk-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31
NATURAL BORN WINE LIMITED
Registered Number:10340882
For the year ended 31 August 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 31 August 2024
NATURAL BORN WINE LIMITED
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
10340882
As at 31 August 2024
NATURAL BORN WINE LIMITED
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
579
681
2
579
681
Current assets
Inventories
56,644
10,602
3
Trade and other receivables
9,957
1,314
4
792
Cash and cash equivalents
1,311
13,227
67,393
Trade and other payables: amounts falling due within one
year
(63,583)
(17,465)
5
3,810
(4,238)
Net current liabilities
Total assets less current liabilities
(3,659)
4,491
Trade and other payables: amounts falling due after more
than one year
(5,753)
(2,753)
6
(6,412)
Net liabilities
(1,262)
Capital and reserves
Called up share capital
200
200
Retained earnings
(6,612)
(1,462)
(6,412)
(1,262)
Shareholders' funds
For the year ended 31 August 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006
The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
O J A Maitland-Hudson Director
These financial statements were approved and authorised for issue by the Board on 08 April 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 August 2024
NATURAL BORN WINE LIMITED
Notes to the Financial Statements
Statutory Information
NATURAL BORN WINE LIMITED is a private limited company, limited by shares, domiciled in England and Wales,
registration number 10340882.
Registered address:
7 Canning Street
London
SE5 8BH
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery
25% Straight line
25% Straight line
Furniture and Fittings
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
Inventories
Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
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5
For the year ended 31 August 2024
NATURAL BORN WINE LIMITED
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Furniture and
Fittings
Plant and
Machinery
£
£
£
Cost or
valuation
At 01 September 2023
2,854
908
1,946
At 31 August 2024
1,946
908
2,854
Provision for depreciation and impairment
At 01 September 2023
2,173
227
1,946
Charge for year
102
102
-
At 31 August 2024
2,275
329
1,946
At 31 August 2024
Net book value
-
579
579
At 31 August 2023
-
681
681
3. Inventories
2023
2024
£
£
Stocks
10,602
56,644
4. Trade and other receivables
2023
2024
£
£
Trade debtors
1,314
9,957
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Bank loans and overdraft (secured)
-
2,323
Bank loans and overdraft
3,361
16,828
Trade creditors
521
3,279
Taxation and social security
3,409
7,143
Other creditors
10,174
34,010
17,465
63,583
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6
For the year ended 31 August 2024
NATURAL BORN WINE LIMITED
Notes to the Financial Statements Continued
6. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft
2,753
5,753
7. Average number of persons employed
During the year the average number of employees was 0 (2023 : 3)
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