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REGISTERED NUMBER: 04973404 (England and Wales)















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 4 100 50,000
TOTAL ASSETS LESS CURRENT LIABILITIES 100 50,000

CAPITAL AND RESERVES
Called up share capital 5 100 100
Share premium 6 - 49,900
SHAREHOLDERS' FUNDS 100 50,000

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 June 2025 and were signed on its behalf by:





A J Allington - Director


Vinotheque Limited (Registered number: 04973404)

Notes to the Financial Statements
for the year ended 30 September 2024


1. STATUTORY INFORMATION

Vinotheque Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04973404

Registered office: Olympus
91-101 River Road
Barking
Essex
IG11 0EG

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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 100 50,000

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 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 49,900
Profit for the year - - -
Dividends (49,900 ) - (49,900 )
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.

James Liptrott (Senior Statutory Auditor)
for and on behalf of TC Group

8. RELATED PARTY DISCLOSURES

The parent company and ultimate holding company is London City Bond Limited.

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.