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Company Registration No. 11253904 (England and Wales)
Bacana Sangria UK Limited Unaudited accounts for the year ended 31 March 2025
Bacana Sangria UK Limited Unaudited accounts Contents
Page
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Bacana Sangria UK Limited Company Information for the year ended 31 March 2025
Directors
Rachael Robertson James Robertson
Company Number
11253904 (England and Wales)
Registered Office
7 High Street Windsor Berkshire SL4 1LD England
Accountants
James Norman Business Advisory Limited 7 High Street Windsor SL4 1LD
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Bacana Sangria UK Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Debtors
32 
30 
Cash at bank and in hand
294 
227 
326 
257 
Creditors: amounts falling due within one year
(76,314)
(74,994)
Net current liabilities
(75,988)
(74,737)
Total assets less current liabilities
(75,988)
(74,737)
Creditors: amounts falling due after more than one year
(27,950)
(27,950)
Net liabilities
(103,938)
(102,687)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(104,038)
(102,787)
Shareholders' funds
(103,938)
(102,687)
For the year ending 31 March 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 September 2025 and were signed on its behalf by
James Robertson Director Company Registration No. 11253904
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Bacana Sangria UK Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Bacana Sangria UK Limited is a private company, limited by shares, registered in England and Wales, registration number 11253904. The registered office is 7 High Street, Windsor, Berkshire, SL4 1LD, England.
2
Accounting policies
Basis of preparation
These financial statements have been prepared in compliance with FRS 102, ’The Financial Reporting Standard applicable to 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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Straight Line
Inventories
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 taxation
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.
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Bacana Sangria UK Limited Notes to the Accounts for the year ended 31 March 2025
3
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 April 2024
1,395 
At 31 March 2025
1,395 
Depreciation
At 1 April 2024
1,395 
At 31 March 2025
1,395 
Net book value
At 31 March 2025
- 
4
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
32 
30 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
1,392 
180 
Other creditors
73,872 
73,764 
Accruals
1,050 
1,050 
76,314 
74,994 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
27,950 
27,950 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Transactions with related parties
Included in other creditors is £1,550 (2024 - £1,550) owed to Halstone Limited a company owned and controlled by the directors. Included in other creditors is £17,177 (2024 - £17,069) owed to Ogilviedavies Limited a company owned and controlled by the directors.
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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