Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30falsetrue2023-10-01falseNo description of principal activity22The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06589750 2023-10-01 2024-09-30 06589750 2022-10-01 2023-09-30 06589750 2024-09-30 06589750 2023-09-30 06589750 c:Director1 2023-10-01 2024-09-30 06589750 d:PlantMachinery 2023-10-01 2024-09-30 06589750 d:PlantMachinery 2024-09-30 06589750 d:PlantMachinery 2023-09-30 06589750 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 06589750 d:FurnitureFittings 2023-10-01 2024-09-30 06589750 d:FurnitureFittings 2024-09-30 06589750 d:FurnitureFittings 2023-09-30 06589750 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 06589750 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 06589750 d:CurrentFinancialInstruments 2024-09-30 06589750 d:CurrentFinancialInstruments 2023-09-30 06589750 d:Non-currentFinancialInstruments 2024-09-30 06589750 d:Non-currentFinancialInstruments 2023-09-30 06589750 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 06589750 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 06589750 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 06589750 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 06589750 d:ShareCapital 2024-09-30 06589750 d:ShareCapital 2023-09-30 06589750 d:RetainedEarningsAccumulatedLosses 2024-09-30 06589750 d:RetainedEarningsAccumulatedLosses 2023-09-30 06589750 c:FRS102 2023-10-01 2024-09-30 06589750 c:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 06589750 c:FullAccounts 2023-10-01 2024-09-30 06589750 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 06589750 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 06589750









THE VINEY AGENCY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
THE VINEY AGENCY LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE VINEY AGENCY LIMITED
FOR THE YEAR ENDED 30 SEPTEMBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Viney Agency Limited for the year ended 30 September 2024 which comprise  the Statement of financial position and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of The Viney Agency Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of The Viney Agency Limited and state those matters that we have agreed to state to the director of The Viney Agency Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Viney Agency Limited and its director for our work or for this report. 

It is your duty to ensure that The Viney Agency Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Viney Agency Limited. You consider that The Viney Agency Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of The Viney Agency Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Harris & Trotter LLP
 
Chartered Accountants
  
101 New Cavendish Street
1st Floor South
London
United Kingdom
W1W 6XH
8 July 2025
Page 1

 
THE VINEY AGENCY LIMITED
REGISTERED NUMBER: 06589750

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
820
2,072

  
820
2,072

Current assets
  

Debtors
  
333
-

Cash at bank and in hand
  
20,763
25,363

  
21,096
25,363

Creditors: amounts falling due within one year
 5 
(12,815)
(22,553)

Net current assets
  
 
 
8,281
 
 
2,810

Total assets less current liabilities
  
9,101
4,882

Creditors: amounts falling due after more than one year
 6 
-
(15,000)

  

Net assets/(liabilities)
  
9,101
(10,118)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
9,001
(10,218)

  
9,101
(10,118)


Page 2

 
THE VINEY AGENCY LIMITED
REGISTERED NUMBER: 06589750
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 July 2025.




C Viney
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
THE VINEY AGENCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

The Viney Agency 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

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
THE VINEY AGENCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
Straight line method
Fixtures and fittings
-
25%
Straight line method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 5

 
THE VINEY AGENCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 October 2023
18,363
6,158
24,521



At 30 September 2024

18,363
6,158
24,521



Depreciation


At 1 October 2023
17,441
5,009
22,450


Charge for the year on owned assets
541
710
1,251



At 30 September 2024

17,982
5,719
23,701



Net book value



At 30 September 2024
381
439
820



At 30 September 2023
922
1,149
2,071


5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
227

Corporation tax
5,903
1,446

Other taxation and social security
3,892
1,956

Other creditors
2,112
16,424

Accruals and deferred income
908
2,500

12,815
22,553


Page 6

 
THE VINEY AGENCY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other creditors
-
15,000

-
15,000


Page 7