Di Vine Importers Holdings Limited 05345277 false 2023-06-01 2024-07-31 2024-07-31 The principal activity of the company is Other business support service activities not elsewhere classified Digita Accounts Production Advanced 6.30.9574.0 true 05345277 2023-06-01 2024-07-31 05345277 2024-07-31 05345277 bus:OrdinaryShareClass1 2024-07-31 05345277 bus:OrdinaryShareClass2 2024-07-31 05345277 bus:OrdinaryShareClass3 2024-07-31 05345277 bus:OrdinaryShareClass4 2024-07-31 05345277 bus:OrdinaryShareClass5 2024-07-31 05345277 bus:OtherShareClass1 2024-07-31 05345277 core:RetainedEarningsAccumulatedLosses 2024-07-31 05345277 core:ShareCapital 2024-07-31 05345277 core:CurrentFinancialInstruments 2024-07-31 05345277 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 05345277 bus:SmallEntities 2023-06-01 2024-07-31 05345277 bus:AuditExemptWithAccountantsReport 2023-06-01 2024-07-31 05345277 bus:FullAccounts 2023-06-01 2024-07-31 05345277 bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-07-31 05345277 bus:RegisteredOffice 2023-06-01 2024-07-31 05345277 bus:Director1 2023-06-01 2024-07-31 05345277 bus:OrdinaryShareClass1 2023-06-01 2024-07-31 05345277 bus:OrdinaryShareClass2 2023-06-01 2024-07-31 05345277 bus:OrdinaryShareClass3 2023-06-01 2024-07-31 05345277 bus:OrdinaryShareClass4 2023-06-01 2024-07-31 05345277 bus:OrdinaryShareClass5 2023-06-01 2024-07-31 05345277 bus:OtherShareClass1 2023-06-01 2024-07-31 05345277 bus:PrivateLimitedCompanyLtd 2023-06-01 2024-07-31 05345277 countries:England 2023-06-01 2024-07-31 05345277 2022-06-01 2023-05-31 05345277 2023-05-31 05345277 bus:OrdinaryShareClass1 2023-05-31 05345277 bus:OrdinaryShareClass2 2023-05-31 05345277 bus:OrdinaryShareClass3 2023-05-31 05345277 bus:OrdinaryShareClass4 2023-05-31 05345277 bus:OrdinaryShareClass5 2023-05-31 05345277 bus:OtherShareClass1 2023-05-31 05345277 core:RetainedEarningsAccumulatedLosses 2023-05-31 05345277 core:ShareCapital 2023-05-31 05345277 core:CurrentFinancialInstruments 2023-05-31 05345277 core:CurrentFinancialInstruments core:WithinOneYear 2023-05-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 05345277

Di Vine Importers Holdings Limited

Unaudited Filleted Financial Statements

for the Period from 1 June 2023 to 31 July 2024

(filleted for filing purposes)

 

Di Vine Importers Holdings Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

Di Vine Importers Holdings Limited

Company Information

Director

Mr F Evola

Registered office

Unit U
Springhead Enterprise Park
Northfleet
Kent
DA11 8HJ

 

Di Vine Importers Holdings Limited

(Registration number: 05345277)
Balance Sheet as at 31 July 2024

Note

2024
£

2023
£

Current assets

 

Debtors

4

39,692

102,570

Investments

5

1,100

1,000

Cash at bank and in hand

 

82

2

 

40,874

103,572

Creditors: Amounts falling due within one year

6

(1,140)

(420)

Net assets

 

39,734

103,152

Capital and reserves

 

Called up share capital

7

1,100

1,050

Retained earnings

38,634

102,102

Shareholders' funds

 

39,734

103,152

For the financial period ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 28 April 2025
 

.........................................
Mr F Evola
Director

 

Di Vine Importers Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2023 to 31 July 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Unit U
Springhead Enterprise Park
Northfleet
Kent
DA11 8HJ

These financial statements were authorised for issue by the director on 28 April 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

 

Di Vine Importers Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2023 to 31 July 2024

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2023 - 1).

4

Debtors

Current

2024
£

2023
£

Other debtors

39,692

102,570

 

39,692

102,570

5

Current asset investments

2024
£

2023
£

Shares in group undertakings

1,100

1,000

 

Di Vine Importers Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2023 to 31 July 2024

6

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Other creditors

 

1,140

420

7

Share capital

Allotted, called up and fully paid shares

 

2024

2023

 

No.

£

No.

£

Ordinary A share of £1 each

650

650

650

650

Ordinary B share of £1 each

250

250

250

250

Ordinary C share of £1 each

50

50

50

50

Ordinary D share of £1 each

50

50

50

50

Ordinary E share of £1 each

50

50

50

50

Ordinary F share of £1 each

50

50

50

50

 

1,100

1,100

1,100

1,100