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REGISTERED NUMBER: NI065344 (Northern Ireland)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

BLAKES FINE WINE LTD

BLAKES FINE WINE LTD (REGISTERED NUMBER: NI065344)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 5


BLAKES FINE WINE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: P D Blake



REGISTERED OFFICE: 5-6 Market Place
Derrylin
Enniskillen
Co. Fermanagh
BT92 9LA



REGISTERED NUMBER: NI065344 (Northern Ireland)



ACCOUNTANTS: Baker Tilly Mooney Moore
17 Clarendon Road
Belfast
BT1 3BG



BANKERS: Bank of Ireland
7 Townhall Street
Enniskillen
Co. Fermanagh
BT74 7DB

BLAKES FINE WINE LTD (REGISTERED NUMBER: NI065344)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £   
CURRENT ASSETS
Debtors 4 276 259
Cash at bank 1,094 2,693
1,370 2,952
CREDITORS
Amounts falling due within one year 5 81,272 81,994
NET CURRENT LIABILITIES (79,902 ) (79,042 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(79,902

)

(79,042

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (80,002 ) (79,142 )
SHAREHOLDERS' FUNDS (79,902 ) (79,042 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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.

BLAKES FINE WINE LTD (REGISTERED NUMBER: NI065344)

BALANCE SHEET - continued
30 SEPTEMBER 2024



The financial statements were approved by the director and authorised for issue on 27 June 2025 and were signed by:





P D Blake - Director


BLAKES FINE WINE LTD (REGISTERED NUMBER: NI065344)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Blakes Fine Wine Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Going Concern
The company has net liabilities of £79,902 (2023: £79,042), and is reliant upon the support of the director and companies under his control.

The financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The validity of this assumption depends on the continued support of the director, P Blake and Patrick Blake Limited, a company under the control of P Blake.

The director has indicated that Patrick Blake Limited will not call for repayment of its creditor balance and P Blake has indicated his willingness to continue to support the company, for at least one year from the date of approval of these financial statements, to ensure the company can meet its liabilities as they fall due. On this basis it is appropriate for the financial statements to be prepared on a going concern basis.

The financial statements do not include any adjustments that would result if the director withdrew his support.

Significant judgements and estimates
The directors do not consider there to be any significant judgements or estimates in the preparation of the financial statements.

Financial instruments
All financial instruments of the company are considered to meet the definition of basic financial instruments.

- Short term debtors and creditors
Debtors and creditors with no stated interest rate and are receivable or payable on demand are recognised at transaction price, and subject to annual impairment reviews. Any losses arising on impairment are recognised in the profit and loss account.

- Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.

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 balance sheet date.


BLAKES FINE WINE LTD (REGISTERED NUMBER: NI065344)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other debtors 276 259

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 359 1,251
Other creditors 80,913 80,743
81,272 81,994