1 January 2024 false No description of principal activity Taxfiler 2024.6 NI635292business:PrivateLimitedCompanyLtd2024-01-012024-12-31 NI6352922023-12-31 NI6352922024-01-012024-12-31 NI635292business:AuditExemptWithAccountantsReport2024-01-012024-12-31 NI635292business:FilletedAccounts2024-01-012024-12-31 NI6352922024-12-31 NI635292business:Director12024-01-012024-12-31 NI635292business:Director32024-01-012024-12-31 NI635292business:Director42024-01-012024-12-31 NI635292business:RegisteredOffice2024-01-012024-12-31 NI6352922023-12-31 NI635292core:WithinOneYear2024-12-31 NI635292core:WithinOneYear2023-12-31 NI635292core:AfterOneYear2024-12-31 NI635292core:AfterOneYear2023-12-31 NI635292countries:NorthernIreland2024-01-012024-12-31 NI6352922023-01-012023-12-31 NI635292business:Micro-entities2024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. NI635292 (Northern Ireland)
Bywater Capital (Winetavern) Limited Unaudited accounts for the year ended 31 December 2024
Bywater Capital (Winetavern) Limited Annual report and unaudited accounts for the year ended 31 December 2024
CONTENTS
PAGE
Company information
3
Accountants' report
4
Statement of financial position
5
- 2 -
Bywater Capital (Winetavern) Limited Company Information for the year ended 31 December 2024
Directors
Lesley Lorraine Donachie Patrick Desmond O'Gorman Ashley Larmour Stewart
Company Number
NI635292 (Northern Ireland)
Registered Office
C/O Carson McDowell Murray House Murray Street Belfast BT1 6DN United Kingdom
Accountants
Accounts and Legal Consultants Ltd Suite 1-3, The Hop Exchange 24 Southwark Street London SE1 1TY
- 3 -
Bywater Capital (Winetavern) Limited Accountants' report
Accountants' report to the board of directors of Bywater Capital (Winetavern) Limited on the preparation of the unaudited statutory accounts 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 accounts of Bywater Capital (Winetavern) Limited for the year ended 31 December 2024 as set out on pages 5 - 5 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Bywater Capital (Winetavern) Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Bywater Capital (Winetavern) Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bywater Capital (Winetavern) Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Bywater Capital (Winetavern) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Bywater Capital (Winetavern) Limited. You consider that Bywater Capital (Winetavern) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Bywater Capital (Winetavern) 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 accounts.
Accounts and Legal Consultants Ltd Suite 1-3, The Hop Exchange 24 Southwark Street London SE1 1TY 30 September 2025
- 4 -
Bywater Capital (Winetavern) Limited Statement of Financial Position as at 31 December 2024
2024 
2023 
£ 
£ 
Fixed assets
4,075,478 
4,908,807 
Current assets
(179,604)
(757,516)
Prepayments and accrued income
102,007 
46,209 
Creditors: amounts falling due within one year
(169,997)
(160,615)
Net current liabilities
(247,594)
(871,922)
Total assets less current liabilities
3,827,884 
4,036,885 
Creditors: amounts falling due after more than one year
(3,795,503)
(3,805,830)
Net assets
32,381 
231,055 
Capital and reserves
32,381 
231,055 
NOTES TO THE ACCOUNTS
1 Statutory information
Bywater Capital (Winetavern) Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI635292. The registered office is C/O Carson McDowell, Murray House, Murray Street, Belfast, BT1 6DN, United Kingdom.
2 Average number of employees
During the year the average number of employees was 0 (2023: 0).
For the 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. 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 in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the board on 30 September 2025
Ashley Larmour Stewart Director Company Registration No. NI635292
- 5 -