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Company Registration No. 13528946 (England and Wales)
Mother Vine Limited Unaudited accounts for the year ended 31 March 2025
Mother Vine Limited Unaudited accounts Contents
Page
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Mother Vine Limited Company Information for the year ended 31 March 2025
Directors
N Darlington D Knott
Company Number
13528946 (England and Wales)
Registered Office
255 Pavilion Road London SW1X 0BP
Accountants
Switchfoot Accounting Limited 147 Frimley Road Camberley Surrey GU15 2PS
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Mother Vine Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
21,861 
31,421 
Current assets
Inventories
15,862 
19,740 
Debtors
39,280 
62,652 
Cash at bank and in hand
47,259 
11,470 
102,401 
93,862 
Creditors: amounts falling due within one year
(96,368)
(106,613)
Net current assets/(liabilities)
6,033 
(12,751)
Total assets less current liabilities
27,894 
18,670 
Creditors: amounts falling due after more than one year
- 
(57,753)
Net assets/(liabilities)
27,894 
(39,083)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
27,893 
(39,084)
Shareholders' funds
27,894 
(39,083)
For the year ending 31 March 2025 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 1 July 2025 and were signed on its behalf by
D Knott Director Company Registration No. 13528946
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Mother Vine Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Mother Vine Limited is a private company, limited by shares, registered in England and Wales, registration number 13528946. The registered office is 255 Pavilion Road, London, SW1X 0BP.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
20% on cost
Computer equipment
33% on cost
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Foreign exchange
Monetary 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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Mother Vine Limited Notes to the Accounts for the year ended 31 March 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
6,336 
55,361 
1,397 
63,094 
Additions
- 
3,807 
- 
3,807 
At 31 March 2025
6,336 
59,168 
1,397 
66,901 
Depreciation
At 1 April 2024
3,273 
27,503 
897 
31,673 
Charge for the year
1,268 
11,757 
342 
13,367 
At 31 March 2025
4,541 
39,260 
1,239 
45,040 
Net book value
At 31 March 2025
1,795 
19,908 
158 
21,861 
At 31 March 2024
3,063 
27,858 
500 
31,421 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
15,482 
Amounts due from group undertakings etc.
6,109 
- 
Accrued income and prepayments
12,171 
26,170 
Other debtors
21,000 
21,000 
39,280 
62,652 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
8,085 
6,508 
Trade creditors
61,567 
87,610 
Taxes and social security
4,085 
3,473 
Other creditors
627 
865 
Accruals
22,004 
8,157 
96,368 
106,613 
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Mother Vine Limited Notes to the Accounts for the year ended 31 March 2025
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
- 
57,753 
8
Operating lease commitments
2025 
2024 
£ 
£ 
At 31 March 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
35,000 
35,000 
Later than one year and not later than five years
17,500 
52,500 
52,500 
87,500 
9
Average number of employees
During the year the average number of employees was 6 (2024: 6).
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