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REGISTERED NUMBER: 06564750 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

FOR

KIWIVINE LIMITED

KIWIVINE LIMITED (REGISTERED NUMBER: 06564750)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30TH APRIL 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KIWIVINE LIMITED

COMPANY INFORMATION
for the Year Ended 30TH APRIL 2025







DIRECTORS: S Robinson
Mrs R I M Franco





SECRETARY: J L Binnie





REGISTERED OFFICE: 327 Clifton Drive South
Lytham St Annes
Lancashire
FY8 1HN





REGISTERED NUMBER: 06564750 (England and Wales)





ACCOUNTANTS: Whitehead & Howarth
327 Clifton Drive South
Lytham St Annes
Lancashire
FY8 1HN

KIWIVINE LIMITED (REGISTERED NUMBER: 06564750)

BALANCE SHEET
30TH APRIL 2025

30/4/25 30/4/24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 239 281

CURRENT ASSETS
Debtors 5 1,594 1,180
Cash at bank 40,539 338
42,133 1,518
CREDITORS
Amounts falling due within one year 6 48,668 51,566
NET CURRENT LIABILITIES (6,535 ) (50,048 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(6,296

)

(49,767

)

CREDITORS
Amounts falling due after more than one
year

7

(26,035

)

(32,091

)

PROVISIONS FOR LIABILITIES (32 ) (37 )
NET LIABILITIES (32,363 ) (81,895 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (32,463 ) (81,995 )
(32,363 ) (81,895 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

KIWIVINE LIMITED (REGISTERED NUMBER: 06564750)

BALANCE SHEET - continued
30TH APRIL 2025


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 20th July 2025 and were signed on its behalf by:





S Robinson - Director


KIWIVINE LIMITED (REGISTERED NUMBER: 06564750)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30TH APRIL 2025

1. STATUTORY INFORMATION

Kiwivine Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 financial statements have been prepared on a going concern basis. The directors have considered a period of 12 months and consider it a going concern.

In addition, the development of a web-based sports-league application continues and it is hoped that an income stream from this project will begin in the future. In the meantime, the directors have given their commitment to provide financial support for the company for the foreseeable future.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 15% on reducing balance

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

KIWIVINE LIMITED (REGISTERED NUMBER: 06564750)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30TH APRIL 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st May 2024 13,376
Disposals (9,160 )
At 30th April 2025 4,216
DEPRECIATION
At 1st May 2024 13,095
Charge for year 42
Eliminated on disposal (9,160 )
At 30th April 2025 3,977
NET BOOK VALUE
At 30th April 2025 239
At 30th April 2024 281

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/25 30/4/24
£    £   
Other debtors 1,594 1,180

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/25 30/4/24
£    £   
Bank loans and overdrafts 5,388 5,640
Taxation and social security 11,507 4,732
Other creditors 31,773 41,194
48,668 51,566

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30/4/25 30/4/24
£    £   
Bank loans 26,035 32,091

KIWIVINE LIMITED (REGISTERED NUMBER: 06564750)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30TH APRIL 2025

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30th April 2025 and 30th April 2024:

30/4/25 30/4/24
£    £   
S Robinson and Mrs R I M Franco
Balance outstanding at start of year (40,014 ) (20,540 )
Amounts advanced 25,900 -
Amounts repaid (17,009 ) (19,474 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (31,123 ) (40,014 )

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S Robinson.