REGISTERED NUMBER: SC676314 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Vin 18 Cafe Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountant

5

DIRECTOR:

Miss A Vincent

REGISTERED OFFICE:

4 Station Crescent Ind Estate

Station Road

Renfrew

Renfrewshire

PA4 8RA

REGISTERED NUMBER:

SC676314 (Scotland)

ACCOUNTANT:

Braehead Accountants & Taxation Services Ltd

Unit 4

Station Road Ind Estate

Station Crescent

Renfrew

Renfrewshire

PA4 8RA

BANKERS:

Royal Bank of Scotland Plc

Glasgow Rutherglen West (A)

88 Main Street

Rutherglen

Glasgow

G73 2JA

FIXED ASSETS

Tangible assets

4

75,895

77,541

CURRENT ASSETS

Debtors

5

1,140

817

Cash at bank and in hand

1,707

4,838

2,847

5,655

CREDITORS

Amounts falling due within one year

6

54,420

38,012

NET CURRENT LIABILITIES

(51,573

)

(32,357

)

TOTAL ASSETS LESS CURRENT LIABILITIES

24,322

45,184

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

24,222

45,084

24,322

45,184

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2025 and were signed by:

Miss A Vincent - Director

1.	STATUTORY INFORMATION

Vin 18 Cafe Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in 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.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

2% on cost

Plant and machinery etc

-

20% on reducing balance

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 tax

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2023 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

25,000

101,279

126,279

Additions

-

13,078

13,078

At 31 December 2024

25,000

114,357

139,357

DEPRECIATION

At 1 January 2024

3,000

45,738

48,738

Charge for year

1,000

13,724

14,724

At 31 December 2024

4,000

59,462

63,462

NET BOOK VALUE

At 31 December 2024

21,000

54,895

75,895

At 31 December 2023

22,000

55,541

77,541

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Other debtors

1,140

817

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Taxation and social security

7,848

10,828

Other creditors

46,572

27,184

54,420

38,012

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to me.

Braehead Accountants & Taxation Services Ltd

Unit 4

Station Road Ind Estate

Station Crescent

Renfrew

Renfrewshire

PA4 8RA

Date: .............................................