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Company Registration No. 13346693 (England and Wales)
Campden Wine and Spirit Co Ltd Unaudited accounts for the year ended 30 April 2024
Campden Wine and Spirit Co Ltd Unaudited accounts Contents
Page
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Campden Wine and Spirit Co Ltd Company Information for the year ended 30 April 2024
Director
Andra Anastase
Company Number
13346693 (England and Wales)
Registered Office
Elmfield House New Yatt Road WITNEY OX28 1PB United Kingdom
Accountants
Aventae Ltd Wittas House, Two Rivers Station Lane WITNEY Oxon OX28 4BH
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Campden Wine and Spirit Co Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
41,381 
Current assets
Inventories
- 
37,843 
Debtors
- 
16,920 
Cash at bank and in hand
58 
2,198 
58 
56,961 
Creditors: amounts falling due within one year
(98,397)
(114,864)
Net current liabilities
(98,339)
(57,903)
Net liabilities
(98,339)
(16,522)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(98,340)
(16,523)
Shareholders' funds
(98,339)
(16,522)
For the year ending 30 April 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 April 2025 and were signed on its behalf by
Andra Anastase Director Company Registration No. 13346693
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Campden Wine and Spirit Co Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Campden Wine and Spirit Co Ltd is a private company, limited by shares, registered in England and Wales, registration number 13346693. The registered office is Elmfield House, New Yatt Road, WITNEY, OX28 1PB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% SLM
Fixtures & fittings
20% SLM
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Going concern
The company has the ongoing support of it's director in order for it to meet the working capital requirements for the foreseeable future. For this reason, the director considers that the accounts should be prepared using the going concern basis.
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Campden Wine and Spirit Co Ltd Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
11,101 
36,413 
47,514 
At 30 April 2024
11,101 
36,413 
47,514 
Depreciation
At 1 May 2023
853 
5,280 
6,133 
Charge for the year
1,110 
7,283 
8,393 
On disposals
9,138 
23,850 
32,988 
At 30 April 2024
11,101 
36,413 
47,514 
Net book value
At 30 April 2024
- 
- 
- 
At 30 April 2023
10,248 
31,133 
41,381 
5
Inventories
2024 
2023 
£ 
£ 
Finished goods
- 
37,843 
- 
37,843 
Stock has been valued at the lower of cost or net reasonable value.
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
957 
Accrued income and prepayments
- 
2,463 
- 
3,420 
Amounts falling due after more than one year
Accrued income and prepayments
- 
13,500 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
- 
2,729 
Loans from directors
97,169 
101,093 
Accruals
1,228 
11,042 
98,397 
114,864 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
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Campden Wine and Spirit Co Ltd Notes to the Accounts for the year ended 30 April 2024
9
Operating lease commitments
2024 
2023 
£ 
£ 
At 30 April 2024 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
- 
31,315 
Later than one year and not later than five years
- 
35,359 
- 
66,674 
10
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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