Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 true 5 2024-01-01 false false operation of a wine bar 13 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11401859 2024-01-01 2024-12-31 11401859 2023-01-01 2023-12-31 11401859 2024-12-31 11401859 2023-12-31 11401859 c:Director1 2024-01-01 2024-12-31 11401859 d:Buildings d:ShortLeaseholdAssets 2024-01-01 2024-12-31 11401859 d:Buildings d:ShortLeaseholdAssets 2024-12-31 11401859 d:Buildings d:ShortLeaseholdAssets 2023-12-31 11401859 d:FurnitureFittings 2024-01-01 2024-12-31 11401859 d:FurnitureFittings 2024-12-31 11401859 d:FurnitureFittings 2023-12-31 11401859 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 11401859 d:OtherPropertyPlantEquipment 2024-01-01 2024-12-31 11401859 d:OtherPropertyPlantEquipment 2024-12-31 11401859 d:OtherPropertyPlantEquipment 2023-12-31 11401859 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 11401859 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 11401859 d:CurrentFinancialInstruments 2024-12-31 11401859 d:CurrentFinancialInstruments 2023-12-31 11401859 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 11401859 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11401859 d:ShareCapital 2024-12-31 11401859 d:ShareCapital 2023-12-31 11401859 d:RetainedEarningsAccumulatedLosses 2024-12-31 11401859 d:RetainedEarningsAccumulatedLosses 2023-12-31 11401859 c:OrdinaryShareClass1 2024-01-01 2024-12-31 11401859 c:OrdinaryShareClass1 2024-12-31 11401859 c:OrdinaryShareClass1 2023-12-31 11401859 c:FRS102 2024-01-01 2024-12-31 11401859 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11401859 c:FullAccounts 2024-01-01 2024-12-31 11401859 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11401859 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11401859 WINECAM LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
WINECAM LIMITED REGISTERED NUMBER: 11401859 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 71,991 |  | 130,969
|  |  | 71,991 |  | 130,969
CURRENT ASSETS |  |  |  |  |
Stocks |  | 94,685 |  | 105,492 |
Debtors: amounts falling due within one year | 5 | 34,222 |  | 29,222 |
Cash at bank and in hand |  | 12,902 |  | 22,965 |
|  | 141,809 |  | 157,679 |
Creditors: amounts falling due within one year | 6 | (924,127) |  | (879,116) |
NET CURRENT LIABILITIES |  |  | (782,318) |  | (721,437)
NET LIABILITIES |  |  | (710,327) |  | (590,468)
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | (710,427) |  | (590,568)
|  |  | (710,327) |  | (590,468)
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WINECAM LIMITED REGISTERED NUMBER: 11401859 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 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 his 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 profit and loss account 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 by:
M I Edwards
Director
Date: 17 September 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
WINECAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | GENERAL INFORMATION
Winecam Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Vintners House, 6 Station Court, Great Shelford, Cambridgeshire, CB22 5NE. 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. The following principal accounting policies have been applied:
| 2.2 | GOING CONCERN
The Company had net liabilities of £710,327 as at 31 December 2024 (2023 - £590,468). The financial statements are prepared on the going conern basis on the assumption that the Company will continue to receive financial support from connected companies to provide sufficient funds to to enable it to meet its liabilities as they fall due.
| 2.3 | TURNOVER
Turnover comprises revenue recognised by the Company in respect of goods and services supplied during the year, exclusive of value added tax.
| 2.4 | OPERATING LEASES: THE COMPANY AS LESSEE
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.5 | GOVERNMENT GRANTS
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Profit and Loss Account in the same period as the related expenditure. Page 3
WINECAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.ACCOUNTING POLICIES (CONTINUED)
| 2.6 | 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 Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | 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 balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.8 | 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
WINECAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.ACCOUNTING POLICIES (CONTINUED)
| 2.8 | 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:
|  |  |  | Short-term leasehold property | - | over the term of the lease
|  |  |  | Fixtures and fittings | - | 4 years straight-line
|  |  |  | Other fixed assets | - | 7 years straight-line
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.
| 2.9 | STOCKS
Stocks comprise wine stocks held for resale and are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.10 | DEBTORS
Short term debtors are measured at transaction price, less any impairment.
| 2.11 | 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.
| 2.12 | CREDITORS
Short term creditors are measured at the transaction price.
3. | EMPLOYEES
The average monthly number of paid employees, including directors, during the year was 5 (2023 - 13). Page 5
WINECAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | TANGIBLE FIXED ASSETS
|  | Short-term leasehold property | Fixtures and fittings | Other fixed assets | Total
|  | £ | £ | £ | £
| COST OR VALUATION |  |  |  |
| At 1 January 2024 | 88,081 | 24,942 | 242,665 | 355,688
| Additions | - | 499 | - | 499
| At 31 December 2024 | 88,081 | 25,441 | 242,665 | 356,187
| DEPRECIATION |  |  |  |
| At 1 January 2024 | 62,915 | 18,743 | 143,061 | 224,719
| Charge for the year on owned assets | 12,583 | 6,342 | 40,552 | 59,477
| At 31 December 2024 | 75,498 | 25,085 | 183,613 | 284,196
| NET BOOK VALUE |  |  |  |
| At 31 December 2024 | 12,583 | 356 | 59,052 | 71,991
| At 31 December 2023 | 25,166 | 6,199 | 99,604 | 130,969
5. | DEBTORS
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 9,012 | 3,769
| Other debtors | 310 | 218
| Prepayments and accrued income | 24,900 | 25,235
|  | 34,222 | 29,222
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WINECAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 6,473 | 10,650
| Amounts owed to group undertakings | 890,617 | 842,005
| Other taxation and social security | 4,602 | 5,661
| Other creditors | 16,355 | 13,204
| Accruals and deferred income | 6,080 | 7,596
|  | 924,127 | 879,116
7. | SHARE CAPITAL
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 1,000 (2023 - 1,000) Ordinary shares of £0.10 each | 100 | 100
8.FINANCIAL COMMITMENTS Total financial commitments, guarantees and contingencies that are not included in the balance sheet amount to £24,000 (2023 - £48,000).
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