Caseware UK (AP4) 2024.0.164 2024.0.164 2024-07-312024-07-312023-08-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11480550 2023-08-01 2024-07-31 11480550 2022-08-01 2023-07-31 11480550 2024-07-31 11480550 2023-07-31 11480550 c:Director1 2023-08-01 2024-07-31 11480550 d:Buildings 2023-08-01 2024-07-31 11480550 d:Buildings 2024-07-31 11480550 d:Buildings 2023-07-31 11480550 d:PlantMachinery 2023-08-01 2024-07-31 11480550 d:PlantMachinery 2024-07-31 11480550 d:PlantMachinery 2023-07-31 11480550 d:CurrentFinancialInstruments 2024-07-31 11480550 d:CurrentFinancialInstruments 2023-07-31 11480550 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 11480550 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 11480550 d:ShareCapital 2024-07-31 11480550 d:ShareCapital 2023-07-31 11480550 d:RetainedEarningsAccumulatedLosses 2024-07-31 11480550 d:RetainedEarningsAccumulatedLosses 2023-07-31 11480550 c:FRS102 2023-08-01 2024-07-31 11480550 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 11480550 c:FullAccounts 2023-08-01 2024-07-31 11480550 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 11480550 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 11480550










RIVER VALLEY VINEYARDS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2024

 
RIVER VALLEY VINEYARDS LIMITED
REGISTERED NUMBER: 11480550

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
51,149
14,285

  
51,149
14,285

Current assets
  

Debtors: amounts falling due within one year
 5 
556
96

Cash at bank and in hand
 6 
17,977
31,132

  
18,533
31,228

Creditors: amounts falling due within one year
 7 
(117,695)
(102,736)

Net current liabilities
  
 
 
(99,162)
 
 
(71,508)

Total assets less current liabilities
  
(48,013)
(57,223)

  

Net liabilities
  
(48,013)
(57,223)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(48,113)
(57,323)

  
(48,013)
(57,223)


Page 1

 
RIVER VALLEY VINEYARDS LIMITED
REGISTERED NUMBER: 11480550

BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 income and retained earnings 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 23 April 2025.




S Pankhurst
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
RIVER VALLEY VINEYARDS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

River Valley Vineyards Limited is a limited by shares company, incorporated in England & Wales. The registered office is Sudbury Stables, Downham, Billericay, Essex, CM11 1LB. 

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company had a deficit on shareholders' funds of £48,013 at 31 July 2024. However, the directors are of the opinion that the company has and will continue to have the support of its creditors for the foreseeable future. In the light of this factor, the directors consider it appropriate to adopt the going concern basis in preparation of these financial statements. 

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
RIVER VALLEY VINEYARDS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows:.

Depreciation is provided on the following basis:

Freehold property
-
Plant and machinery
-
25% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

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.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 
RIVER VALLEY VINEYARDS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

4.


Tangible fixed assets





Freehold property
Plant and machinery
Total

£
£
£



Cost or valuation


At 1 August 2023
-
45,386
45,386


Additions
36,864
-
36,864



At 31 July 2024

36,864
45,386
82,250



Depreciation


At 1 August 2023
-
31,101
31,101



At 31 July 2024

-
31,101
31,101



Net book value



At 31 July 2024
36,864
14,285
51,149


5.


Debtors

2024
2023
£
£


Other debtors
556
96



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
17,977
31,132



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
150

Other creditors
116,795
101,796

Accruals and deferred income
900
790

117,695
102,736



Page 5