Caseware UK (AP4) 2024.0.164 2024.0.164 0 No description of principal activity true 2024-07-01 true 0 true 03253926 2024-07-01 2025-06-30 03253926 2023-07-01 2024-06-30 03253926 2025-06-30 03253926 2024-06-30 03253926 c:Director3 2024-07-01 2025-06-30 03253926 d:CurrentFinancialInstruments 2025-06-30 03253926 d:CurrentFinancialInstruments 2024-06-30 03253926 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 03253926 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 03253926 d:ShareCapital 2025-06-30 03253926 d:ShareCapital 2024-06-30 03253926 d:RetainedEarningsAccumulatedLosses 2025-06-30 03253926 d:RetainedEarningsAccumulatedLosses 2024-06-30 03253926 c:EntityHasNeverTraded 2024-07-01 2025-06-30 03253926 c:FRS102 2024-07-01 2025-06-30 03253926 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 03253926 c:FullAccounts 2024-07-01 2025-06-30 03253926 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 03253926 d:EntityControlledByKeyManagementPersonnel1 2025-06-30 03253926 d:EntityControlledByKeyManagementPersonnel1 2024-07-01 2025-06-30 03253926 d:EntityControlledByKeyManagementPersonnel1 2024-06-30 03253926 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

| McPherson Wines Limited
| Unaudited
| Financial statements
| For the year ended 30 June 2025
| Registered number: 03253926
McPherson Wines Limited - Registered number:03253926
Statement of financial position As at 30 June 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Creditors: amounts falling due within one year | 3 | (77,617) |  | (77,617) |
Net current liabilities |  |  | (77,617) |  | (77,617)
Total assets less current liabilities |  |  | (77,617) |  | (77,617)
Net liabilities |  |  | (77,617) |  | (77,617)
Capital and reserves |  |  |  |  |
Share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (77,717) |  | (77,717)
|  |  | (77,617) |  | (77,617)
For the year ended 30 June 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006. 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 income statement in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue and signed by the director:
A Purbrick
Director
Date:2 September 2025
The notes on pages 5 to 6 form part of these financial statements.
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McPherson Wines Limited
Notes to the financial statements For the year ended 30 June 2025
1. | General information
McPherson Wines Limited is a private company limited by shares and is incorporated in England and Wales. Its company registration number is 03253926. The registered office of the company is C/O Buzzacott LLP, 130 Wood Street, London, EC2V 6DL. 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 Section 1A of Financial Reporting Standard 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS102') and the Companies Act 2006.
| 2.2 | Dormant status
The company was dormant (within the meaning of Section 480 of the Companies Act 2006) throughout the year ended 30 June 2025. The company has not traded during the year and received no income and incurred no expenses and therefore made neither profit nor loss.
| 2.3 | Going concern
At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from McPherson Wines Pty Ltd, its immediate parent company, that it will continue to give financial support to the company for a period of at least twelve months from the date of approval of these financial statements sufficient to enable the company to meet its liabilities as and when they fall due for the foreseeable future and defer repayment of its loans in favour of other creditors. On this basis, the director considers it appropriate to prepare the financial statements on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's financial statements may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and to provide for any further liabilities which might arise. The financial statements do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.
| 2.4 | Creditors
Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 2
McPherson Wines Limited
Notes to the financial statements For the year ended 30 June 2025
3. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 77,617 | 77,617
|  | 77,617 | 77,617
4. | Related party transactions
| As at 30 June 2025 the balance of £77,617 (2024: £77,617) was still outstanding to the immediate parent company. This loan is repayable on demand.
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