Silverfin false false 31/12/2024 01/01/2024 31/12/2024 Mr Jakob Dau 15/03/2019 04 September 2025 The principal activity of the Company during the year was that of retail sales via mail order houses and internet. 11884424 2024-12-31 11884424 bus:Director1 2024-12-31 11884424 core:CurrentFinancialInstruments 2024-12-31 11884424 core:CurrentFinancialInstruments 2023-12-31 11884424 2023-12-31 11884424 core:ShareCapital 2024-12-31 11884424 core:ShareCapital 2023-12-31 11884424 core:RetainedEarningsAccumulatedLosses 2024-12-31 11884424 core:RetainedEarningsAccumulatedLosses 2023-12-31 11884424 bus:OrdinaryShareClass1 2024-12-31 11884424 2024-01-01 2024-12-31 11884424 bus:FilletedAccounts 2024-01-01 2024-12-31 11884424 bus:SmallEntities 2024-01-01 2024-12-31 11884424 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 11884424 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11884424 bus:Director1 2024-01-01 2024-12-31 11884424 2023-01-01 2023-12-31 11884424 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 11884424 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 11884424 1 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 11884424 (England and Wales)

# WINEANDBARRELS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2024
Pages for filing with the registrar

WINEANDBARRELS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2024

Contents

WINEANDBARRELS LIMITED

## COMPANY INFORMATION

For the financial year ended 31 December 2024
WINEANDBARRELS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 December 2024

Director | Mr Jakob Dau

Registered office | 2nd Floor 168 Shoreditch High Street
| London
| E1 6RA
| United Kingdom

Company number | 11884424 (England and Wales)

Chartered accountants | Kreston Reeves LLP
| 2nd Floor
| 168 Shoreditch High Street
| London
| E1 6RA
| United Kingdom

WINEANDBARRELS LIMITED

## BALANCE SHEET

As at 31 December 2024
WINEANDBARRELS LIMITED

## BALANCE SHEET (continued)

As at 31 December 2024

| Note | 2024 |  | 2023
|  | £ |  | £
Current assets |  |  |  |
Debtors | 3 | 123,350 |  | 60,312
Cash at bank and in hand | 4 | 4,585 |  | 37,675
|  | 127,935 |  | 97,987
Creditors: amounts falling due within one year | 5 | ( 55,193) |  | ( 33,501)
Net current assets |  | 72,742 |  | 64,486
Total assets less current liabilities |  | 72,742 |  | 64,486
Net assets |  | 72,742 |  | 64,486
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account |  | 72,642 |  | 64,386
Total shareholder's funds |  | 72,742 |  | 64,486

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Wineandbarrels Limited (registered number: 11884424) were approved and authorised for issue by the Director on 04 September 2025. They were signed on its behalf by:

Mr Jakob Dau Director |

WINEANDBARRELS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024
WINEANDBARRELS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Wineandbarrels Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2nd Floor 168 Shoreditch High Street, London, E1 6RA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

#### 2. Employees

| 2024 |  | 2023
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Debtors

| 2024 |  | 2023
| £ |  | £
Trade debtors | 11,119 |  | 13,172
Amounts owed by Group undertakings | 92,490 |  | 37,140
Other debtors | 19,741 |  | 10,000
| 123,350 |  | 60,312

#### 4. Cash and cash equivalents

| 2024 |  | 2023
| £ |  | £
Cash at bank and in hand | 4,585 |  | 37,675

#### 5. Creditors: amounts falling due within one year

| 2024 |  | 2023
| £ |  | £
Trade creditors | 20,325 |  | 13,817
Accruals | 4,500 |  | 4,500
Taxation and social security | 30,368 |  | 15,184
| 55,193 |  | 33,501

#### 6. Called-up share capital

| 2024 |  | 2023
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 7. Related party transactions

At the balance sheet date included in Debtors was a balance due to the company of £92,490 (2023: £37,140) from W& B A/S , a company under common control.

#### 8. Ultimate controlling party

The company is controlled by its parent company W & B Exports APS, a company registered in Denmark which owns 100% of the issued share capital.