ACCOUNTS - Final Accounts preparation

Registered number: 11146632

NICOLAS LONDRES LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

NICOLAS LONDRES LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF NICOLAS LONDRES LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Nicolas Londres Limited for the year ended 31 December 2024 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of Nicolas Londres Limited, as a body, in accordance with the terms of our engagement letter dated [date]. Our work has been undertaken solely to prepare for your approval the financial statements of Nicolas Londres Limited and state those matters that we have agreed to state to the Board of Directors of Nicolas Londres Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nicolas Londres Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Nicolas Londres Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Nicolas Londres Limited. You consider that Nicolas Londres Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Nicolas Londres Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Adler Shine LLP

Chartered Accountants

Aston House

Cornwall Avenue

London

N3 1LF

29 September 2025

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NICOLAS LONDRES LIMITED

REGISTERED NUMBER: 11146632

BALANCE SHEET

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£


Current assets
Cash at bank and in hand	4	100		100
		100		100
Creditors: amounts falling due within one year	5	(900)		(900)
Net current liabilities			(800)		(800)
Total assets less current liabilities			(800)		(800)

Net liabilities			(800)		(800)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(900)	(900)
	(800)	(800)

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NICOLAS LONDRES LIMITED

REGISTERED NUMBER: 11146632

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2024

For the year ended 31 December 2024 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 directors acknowledge their 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:

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

B Thouvenin

Director

Date: 29 September 2025

The notes on pages 4 to 5 form part of these financial statements.

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NICOLAS LONDRES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

Nicolas Londres 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 11146632.
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.

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).

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NICOLAS LONDRES 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	100	100
	100	100

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

Other creditors	300	300
Accruals and deferred income	600	600
	900	900

6.	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.

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