Registration number: 04986668

Santalberto Vintners Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Santalberto Vintners Limited

Company Information

Directors

Mr AW Brierley Mr C J Brierley

Company secretary

Mr AW Brierley

Registered office

Buchanan's Barn Broad Campden Chipping Campden Gloucestershire GL55 6XB

Santalberto Vintners Limited

(Registration number: 04986668)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Investments	5	23,095	22,371
Current assets
Stocks	6	1,600	3,600
Cash at bank and in hand		18,050	1,304
		19,650	4,904
Creditors: Amounts falling due within one year	7	(65,600)	(1,080)
Net current (liabilities)/assets		(45,950)	3,824
Total assets less current liabilities		(22,855)	26,195
Creditors: Amounts falling due after more than one year	7	(139)	(139)
Net (liabilities)/assets		(22,994)	26,056
Capital and reserves
Called up share capital	8	1	1
Share premium reserve		13,710	13,710
Retained earnings		(36,705)	12,345
Shareholders' (deficit)/funds		(22,994)	26,056

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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Santalberto Vintners Limited

(Registration number: 04986668)
Balance Sheet as at 31 December 2024

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 September 2025 and signed on its behalf by:
 

......................................... Mr AW Brierley Company secretary and director

Santalberto Vintners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Buchanan's Barn
Broad Campden
Chipping Campden
Gloucestershire
GL55 6XB

These financial statements were authorised for issue by the Board on 29 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis. At 31 March 2025 the Company had net liabilities of £22,994 and net current liabilities of £45,950. Cash at bank was £18,050. Current borrowings totalled £65,000 and non-current borrowings £139.

There is doubt over the Company’s ability to continue as a going concern, such that the Company may be unable to realise its assets and discharge its liabilities in the normal course of business. Notwithstanding this material uncertainty, the Directors consider that, taking into account the
mitigating actions available to them, the Company will have sufficient resources to continue in operational existence for the assessment period and therefore continue to adopt the going concern basis of preparation.

Santalberto Vintners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity, and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and Machinery	Straight line 20%
Improvements to Land and Buildings	Straight line 20%

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Santalberto Vintners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Santalberto Vintners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

Santalberto Vintners Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4	Tangible assets

	Improvements to Land and Buildings £	Total £
Cost or valuation
At 1 January 2024	36,011	36,011
Disposals	(36,011)	(36,011)
At 31 December 2024	-	-
Depreciation
At 1 January 2024	36,011	36,011
Eliminated on disposal	(36,011)	(36,011)
At 31 December 2024	-	-
Carrying amount
At 31 December 2024	-	-
At 31 December 2023	-	-

5	Investments

	2024 £	2023 £
Investments in subsidiaries	23,095	22,371