1 January 2024 false No description of principal activity Taxfiler 2024.6 13792609business:PrivateLimitedCompanyLtd2024-01-012024-12-31 137926092023-12-31 137926092024-01-012024-12-31 13792609business:AuditExempt-NoAccountantsReport2024-01-012024-12-31 13792609business:FilletedAccounts2024-01-012024-12-31 137926092024-12-31 13792609business:Director12024-01-012024-12-31 13792609business:Director22024-01-012024-12-31 13792609business:RegisteredOffice2024-01-012024-12-31 137926092023-12-31 13792609core:WithinOneYear2024-12-31 13792609core:WithinOneYear2023-12-31 13792609core:AfterOneYear2024-12-31 13792609core:AfterOneYear2023-12-31 13792609core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 13792609core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 13792609core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 13792609core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 13792609core:PreviouslyStatedAmount2024-12-31 13792609core:PreviouslyStatedAmount2023-12-31 13792609business:SmallEntities2024-01-012024-12-31 13792609countries:EnglandWales2024-01-012024-12-31 13792609core:FurnitureFittings2024-01-012024-12-31 13792609core:Goodwill2023-12-31 13792609core:Goodwill2024-01-012024-12-31 13792609core:Goodwill2024-12-31 13792609core:FurnitureFittings2023-12-31 13792609core:FurnitureFittings2024-12-31 137926092023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. 13792609 (England and Wales)
Park Food & Wine Ltd Unaudited accounts for the year ended 31 December 2024
Park Food & Wine Ltd Unaudited accounts Contents
Page
- 2 -
Park Food & Wine Ltd Company Information for the year ended 31 December 2024
Directors
Hitesh Pravinkumar Trivedi Bhavesh Manharbhai Patel
Company Number
13792609 (England and Wales)
Registered Office
Fowey Mini Market 39 Fore Street Fowey Cornwall PL23 1AH England
Accountants
MAP Accounting Limited 26 Oakfield Avenue Harrow HA3 8TJ
- 3 -
Park Food & Wine Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
110,000 
23,000 
Tangible assets
24,725 
- 
134,725 
23,000 
Current assets
Inventories
46,180 
46,300 
Cash at bank and in hand
136,889 
50,290 
183,069 
96,590 
Creditors: amounts falling due within one year
(255,368)
(114,345)
Net current liabilities
(72,299)
(17,755)
Total assets less current liabilities
62,426 
5,245 
Creditors: amounts falling due after more than one year
(61,292)
- 
Net assets
1,134 
5,245 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,034 
5,145 
Shareholders' funds
1,134 
5,245 
For the year ending 31 December 2024 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2025 and were signed on its behalf by
Hitesh Pravinkumar Trivedi Director Company Registration No. 13792609
- 4 -
Park Food & Wine Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Park Food & Wine Ltd is a private company, limited by shares, registered in England and Wales, registration number 13792609. The registered office is Fowey Mini Market, 39 Fore Street, Fowey, Cornwall, PL23 1AH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15%
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2024
23,000 
Additions
110,000 
Disposals
(23,000)
At 31 December 2024
110,000 
Amortisation
At 1 January 2024
- 
At 31 December 2024
- 
Net book value
At 31 December 2024
110,000 
At 31 December 2023
23,000 
- 5 -
Park Food & Wine Ltd Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 January 2024
- 
Additions
26,303 
At 31 December 2024
26,303 
Depreciation
Charge for the year
1,578 
At 31 December 2024
1,578 
Net book value
At 31 December 2024
24,725 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
218 
545 
Taxes and social security
4,946 
804 
Other creditors
1,594 
1,719 
Loans from directors
248,610 
111,277 
255,368 
114,345 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
61,292 
- 
8
Average number of employees
During the year the average number of employees was 1 (2023: 0).
- 6 -