| REGISTERED NUMBER: |
| Vinotheque Limited |
| Financial Statements |
| for the year ended |
| 30 September 2024 |
| REGISTERED NUMBER: |
| Vinotheque Limited |
| Financial Statements |
| for the year ended |
| 30 September 2024 |
| Vinotheque Limited (Registered number: 04973404) |
| Contents of the Financial Statements |
| for the year ended 30 September 2024 |
| Page |
| Statement of Financial Position | 1 |
| Notes to the Financial Statements | 2 | to | 3 |
| Vinotheque Limited (Registered number: 04973404) |
| Statement of Financial Position |
| 30 September 2024 |
| 2024 | 2023 |
| Notes | £ | £ |
| CURRENT ASSETS |
| Debtors | 4 |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital | 5 |
| Share premium | 6 |
| SHAREHOLDERS' FUNDS |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Vinotheque Limited (Registered number: 04973404) |
| Notes to the Financial Statements |
| for the year ended 30 September 2024 |
| 1. | STATUTORY INFORMATION |
| Vinotheque Limited is a |
| Registered number: |
| Registered office: |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The company ceased trading on 30 September 2021 and therefore the directors do not consider it appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly the financial statements have been prepared on a break-up basis. |
| The company is expect to be dormant in future periods. |
| Financial instruments |
| Short term debtors are measured at transaction price, less any impairment. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was NIL (2023 - NIL). |
| 4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2024 | 2023 |
| £ | £ |
| Amounts owed by group undertakings |
| 5. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2024 | 2023 |
| value: | £ | £ |
| Ordinary | £1 | 100 | 100 |
| Vinotheque Limited (Registered number: 04973404) |
| Notes to the Financial Statements - continued |
| for the year ended 30 September 2024 |
| 6. | RESERVES |
| Retained | Share |
| earnings | premium | Totals |
| £ | £ | £ |
| At 1 October 2023 | 49,900 |
| Profit for the year | - |
| Dividends | ( |
) | - | ( |
) |
| Reduction of share capital | 49,900 | (49,900 | ) | - |
| At 30 September 2024 | - |
| The only transactions during the year were to convert the share premium account to a realisable reserve under Section 641 of the Companies Act 2006, and to declare a dividend to the parent company. The reduction in share capital occurred on 23 November 2023. |
| 7. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006 |
| The Report of the Auditors was unqualified. |
| We draw attention to Note 2 to the financial statements which explains that the company ceased trading on 30 September 2021 and therefore the directors do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly the financial statements have been prepared on a basis other than going concern as described in Note 2. Our opinion is not modified in respect of this matter. |
| for and on behalf of |
| 8. | RELATED PARTY DISCLOSURES |
| The parent company and ultimate holding company is |
| The company has taken advantage of exemption, under the terms of Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions entered into between members of a group, on the basis that Vinotheque Limited is a wholly owned subsidiary of London City Bond Limited. |