ACCOUNTS - Final Accounts preparation

Registered number: 10809921

SPIRITED WINES LONDON LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

SPIRITED WINES LONDON LIMITED

REGISTERED NUMBER: 10809921

BALANCE SHEET

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£


Current assets
Cash at bank and in hand	4	78		11
		78		11
Creditors: amounts falling due within one year	5	(2,186)		(2,085)
Net current liabilities			(2,108)		(2,074)
Total assets less current liabilities			(2,108)		(2,074)

Net liabilities			(2,108)		(2,074)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(2,208)	(2,174)
	(2,108)	(2,074)

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 statement of comprehensive income 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:

................................................

B Thouvenin

Director

Date: 29 September 2025

The notes on pages 2 to 3 form part of these financial statements.

Page 1

SPIRITED WINES LONDON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

Spirited Wines London Limited is a private company limited by shares. The company is incorporated in England and Wales and its registered office is 157 Great Portland Street, London, W1W 6QR. The company registration number is 10809921.
The financial statements are presented in Sterling (£), rounded to the nearest £1.

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 financial statements have been prepared on a going concern basis which assumes that the
Company will be able to continue trading for the foreseeable future.
The Company is reliant on the continued trading of its parent company Spirited Wines & Co Limited
which in turn is reliant on the financial support of its parent company Etablissements Nicolas S.A.
The directors have received confirmation that such financial support will continue to be provided for
the foreseeable future and it is for this reason the directors believe that it remains appropriate to
prepare the financial statements on a going concern basis.

2.3

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.

2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 2

SPIRITED WINES LONDON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

4.	Cash and cash equivalents
		2024	2023
		£	£

Cash at bank and in hand	78	11
	78	11

5.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Amounts owed to group undertakings	2,186	2,085
	2,186	2,085

6.	Related party transactions
	The Company has taken advantage of the exemption contained in FRS 102 section 33 "Related Party Disclosures" from disclosing transactions with entities which are a wholly owned part of the Group.

7.	Controlling party

The immediate parent undertaking is Spirited Wines & Co Limited. The registered office of Spirited Wines
& Co Limited is 157 Great Portland Street, London, England, W1W 6QR. In the opinion of the directors,
there is no ultimate controlling party.

8.	Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 29 September 2025 by Christopher Taylor (Senior statutory auditor) on behalf of Adler Shine LLP.

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