Acorah Software Products - Accounts Production 16.4.675 false true true 28 February 2024 1 March 2023 false 29 February 2024 28 February 2025 28 February 2025 03921769 Mr Malcolm Falconer Ms Marta Lunardi Ms Marta Lunardi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03921769 2024-02-28 03921769 2025-02-28 03921769 2024-02-29 2025-02-28 03921769 frs-core:CurrentFinancialInstruments 2025-02-28 03921769 frs-core:FurnitureFittings 2025-02-28 03921769 frs-core:FurnitureFittings 2024-02-29 2025-02-28 03921769 frs-core:FurnitureFittings 2024-02-28 03921769 frs-core:MotorVehicles 2025-02-28 03921769 frs-core:MotorVehicles 2024-02-29 2025-02-28 03921769 frs-core:MotorVehicles 2024-02-28 03921769 frs-core:ShareCapital 2025-02-28 03921769 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 03921769 frs-bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 03921769 frs-bus:FilletedAccounts 2024-02-29 2025-02-28 03921769 frs-bus:SmallEntities 2024-02-29 2025-02-28 03921769 frs-bus:AuditExempt-NoAccountantsReport 2024-02-29 2025-02-28 03921769 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-29 2025-02-28 03921769 frs-bus:Director1 2024-02-29 2025-02-28 03921769 frs-bus:Director2 2024-02-29 2025-02-28 03921769 frs-bus:CompanySecretary1 2024-02-29 2025-02-28 03921769 frs-countries:EnglandWales 2024-02-29 2025-02-28 03921769 2023-02-28 03921769 2024-02-28 03921769 2023-03-01 2024-02-28 03921769 frs-core:CurrentFinancialInstruments 2024-02-28 03921769 frs-core:ShareCapital 2024-02-28 03921769 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28
Registered number: 03921769
Marta's Vinyard Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Adams Accountancy
Chartered Accountants
Heritage House, 34b North Cray Road
Bexley
Kent
DA5 3LZ
Marta's Vinyard Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Marta's Vinyard Limited
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 03921769

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,727 |  | 7,122
|  |  | 5,727 |  | 7,122
CURRENT ASSETS
Debtors | 5 | 11 |  | - |
Cash at bank and in hand |  | 3,890 |  | 4,140 |
|  | 3,901 |  | 4,140 |
Creditors: Amounts Falling Due Within One Year | 6 | (314,457 ) |  | (313,927 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (310,556 ) |  | (309,787 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (304,829 ) |  | (302,665 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,088 ) |  | (1,353 )
NET LIABILITIES |  |  | (305,917 ) |  | (304,018 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 500 |  | 500
Profit and Loss Account |  |  | (306,417 ) |  | (304,518 )
SHAREHOLDERS' FUNDS |  |  | (305,917) |  | (304,018)

For the year ending 28 February 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Malcolm Falconer Director
11/09/2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Marta's Vinyard Limited
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
Marta's Vinyard Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03921769 . The registered office is Heritage House, 34b North Cray Road, Bexley, Kent, DA5 3LZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 10% Straight line
Fixtures & Fittings | 25% Reducing balance

2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest or a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
2.6. Foreign Currencies
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 rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 2
Page 3
Marta's Vinyard Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 29 February 2024 | 8,600 | 28,171 | 36,771
As at 28 February 2025 | 8,600 | 28,171 | 36,771
Depreciation
As at 29 February 2024 | 3,440 | 26,209 | 29,649
Provided during the period | 860 | 535 | 1,395
As at 28 February 2025 | 4,300 | 26,744 | 31,044
Net Book Value
As at 28 February 2025 | 4,300 | 1,427 | 5,727
As at 29 February 2024 | 5,160 | 1,962 | 7,122

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 11 |  | -

Page 3
Page 4
Marta's Vinyard Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 67 |  | -
Other creditors | 314,390 |  | 313,927
| 314,457 |  | 313,927

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 500 |  | 500

8. Related Party Transactions
As at the balance sheet date, the directors loan account was in credit by £313,910 (2024 - £313,447). This is interest free.
Page 4