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REGISTERED NUMBER: 12721756 (England and Wales)










VINE AND MALT LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024






VINE AND MALT LTD (REGISTERED NUMBER: 12721756)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


VINE AND MALT LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: P Dass
Mrs N Paul





SECRETARY:





REGISTERED OFFICE: 12 St. Mary'S Street
Newport
Shropshire
TF10 7AB





REGISTERED NUMBER: 12721756 (England and Wales)





ACCOUNTANTS: Shah & Co (Accountants) Ltd
Chartered Certified Accountants
Cash's Business Centre
1st Floor
228 Widdrington Road
Coventry
West Midlands
CV1 4PB

VINE AND MALT LTD (REGISTERED NUMBER: 12721756)

BALANCE SHEET
31 JULY 2024

31.7.24 31.7.23
Notes £    £   
FIXED ASSETS
Intangible assets 4 31,140 36,330
Tangible assets 5 18,732 21,129
49,872 57,459

CURRENT ASSETS
Stocks 68,950 65,305
Debtors 6 1,000 1,000
Cash at bank and in hand 1,519 28,384
71,469 94,689
CREDITORS
Amounts falling due within one year 7 (20,080 ) (18,780 )
NET CURRENT ASSETS 51,389 75,909
TOTAL ASSETS LESS CURRENT
LIABILITIES

101,261

133,368

CREDITORS
Amounts falling due after more than one
year

8

(121,896

)

(134,035

)
NET LIABILITIES (20,635 ) (667 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (20,636 ) (668 )
(20,635 ) (667 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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.

VINE AND MALT LTD (REGISTERED NUMBER: 12721756)

BALANCE SHEET - continued
31 JULY 2024


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 24 July 2025 and were signed on its behalf by:





P Dass - Director


VINE AND MALT LTD (REGISTERED NUMBER: 12721756)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

Vine And Malt Ltd 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 2 (2023 - 2 ) .

VINE AND MALT LTD (REGISTERED NUMBER: 12721756)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 51,900
AMORTISATION
At 1 August 2023 15,570
Charge for year 5,190
At 31 July 2024 20,760
NET BOOK VALUE
At 31 July 2024 31,140
At 31 July 2023 36,330

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023
and 31 July 2024 30,833
DEPRECIATION
At 1 August 2023 9,704
Charge for year 2,397
At 31 July 2024 12,101
NET BOOK VALUE
At 31 July 2024 18,732
At 31 July 2023 21,129

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 1,000 1,000

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade creditors 5,363 6,441
Taxation and social security 7,144 8,918
Other creditors 7,573 3,421
20,080 18,780

VINE AND MALT LTD (REGISTERED NUMBER: 12721756)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Bank loans 121,896 134,035

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 68,063 77,552
Other Long term loans 53,833 56,483
121,896 134,035