ASPECTS OF WINE LIMITED

Company Registration Number:
04512641 (England and Wales)

Unaudited statutory accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

ASPECTS OF WINE LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2025

Company Information - 3
Report of the Directors - 4
Profit and Loss Account - 5
Balance sheet - 6
Additional notes - 8
Balance sheet notes - 11

ASPECTS OF WINE LIMITED

Company Information

for the Period Ended 31 March 2025




Director: Mrs V J Franks
Dr M L Franks
Secretary: Dr M L Franks
Registered office: 18
Hazel Gardens
Edgware
Middlesex
HA8 8PB
Company Registration Number: 04512641 (England and Wales)

ASPECTS OF WINE LIMITED

Directors' Report Period Ended 31 March 2025

The directors present their report with the financial statements of the company for the period ended 31 March 2025

Principal Activities

The provision of consultancy and training services in wine and related fields

Directors

The directors shown below have held office during the whole of the period from 01 April 2024 to 31 March 2025
Mrs V J Franks
Dr M L Franks

Secretary
Dr M L Franks

This report was approved by the board of directors on 22 May 2025
And Signed On Behalf Of The Board By:

Name: Dr M L Franks
Status: Director

ASPECTS OF WINE LIMITED

Profit and Loss Account

for the Period Ended 31 March 2025


Notes

2025
£

2024
£
Turnover 11,919 17,247
Cost of sales ( 2,656 ) ( 4,388 )
Gross Profit or (Loss) 9,263 12,859
Income from coronavirus (COVID-19) business support grants 0 0
Distribution Costs ( 0 ) ( 0 )
Administrative Expenses ( 9,287 ) ( 12,901 )
Other operating income 0 0
Operating Profit or (Loss) ( 24 ) ( 42 )
Interest Receivable and Similar Income 0 0
Interest Payable and Similar Charges ( 0 ) ( 0 )
Profit or (Loss) Before Tax ( 24 ) ( 42 )
Tax on Profit ( 0 ) ( 0 )
Profit or (Loss) for Period ( 24 ) ( 42 )

The notes form part of these financial statements

ASPECTS OF WINE LIMITED

Balance sheet

As at 31 March 2025


Notes

2025
£

2024
£
Fixed assets
Total fixed assets: - -
Current assets
Stocks: 0 0
Debtors: 4 1,382 725
Cash at bank and in hand: 3,362 8,112
Total current assets: 4,744 8,837
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 5 ( 2,149 ) ( 6,218 )
Net current assets (liabilities): 2,595 2,619
Total assets less current liabilities: 2,595 2,619
Total net assets (liabilities): 2,595 2,619

The notes form part of these financial statements

ASPECTS OF WINE LIMITED

Balance sheet continued

As at 31 March 2025


Notes

2025
£

2024
£
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 2,495 2,519
Shareholders funds: 2,595 2,619

For the year ending 31 March 2025 the company was entitled to exemption 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 directors acknowledge their 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.

This report was approved by the board of directors on 22 May 2025
And Signed On Behalf Of The Board By:

Name: Dr M L Franks
Status: Director

The notes form part of these financial statements

ASPECTS OF WINE LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

ASPECTS OF WINE LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 2. Employees


    2025

    2024
    Average number of employees during the period 1 1

ASPECTS OF WINE LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 3. Off balance sheet disclosure

    No

ASPECTS OF WINE LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Debtors


2025
£

2024
£
Trade debtors 1,382 725
Prepayments and accrued income 0 0
Other debtors 0 0
Total 1,382 725
Debtors due after more than one year: 0 0

ASPECTS OF WINE LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

5.Creditors: amounts falling due within one year note


2025
£

2024
£
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 2,149 6,218
Taxation and social security 0 0
Accruals and deferred income 0 0
Other creditors 0 0
Total 2,149 6,218