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Registered number: 13851582










MELCHIOR WINE HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
MELCHIOR WINE HOLDINGS LIMITED
REGISTERED NUMBER: 13851582

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
13,670
13,670

  
13,670
13,670

Current assets
  

Debtors: amounts falling due within one year
 5 
-
1,362

  
-
1,362

Creditors: amounts falling due within one year
  
(2,009)
(1,000)

Net current (liabilities)/assets
  
 
 
(2,009)
 
 
362

Total assets less current liabilities
  
11,661
14,032

  

Net assets
  
11,661
14,032


Capital and reserves
  

Called up share capital 
 6 
13,670
13,670

Profit and loss account
  
(2,009)
362

  
11,661
14,032



 
MELCHIOR WINE HOLDINGS LIMITED
REGISTERED NUMBER: 13851582
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 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 profit and loss account 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 by: 




B R Dawes
Director

Date: 30 April 2025

The notes on  form part of these financial statements.


 
MELCHIOR WINE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Melchior Wine Holdings Limited is a private limited company, limited by shares, incorporated in England and Wales, with its registered office at Belmont House, Shrewsbury Business Park, Shrewsbury, Shropshire, SY2 6LG.

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.3

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.

 
2.4

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.

 
2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2023 - 0).


 
MELCHIOR WINE HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 September 2023
13,670



At 31 August 2024
13,670





5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
-
1,362

-
1,362



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



13,535 (2023 - 13,535) Ordinary shares of £1.00 each
13,535
13,535
13,535 (2023 - 13,535) Ordinary B shares of £0.01 each
135
135

13,670

13,670