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Registered Number: 10380329
England and Wales
GM FOOD AND WINESMAKERS LIMITED
Abridged Accounts
Period of accounts Start date: 01 October 2023 End date: 30 September 2024

GM FOOD AND WINESMAKERS LIMITED Contents Page For the year ended 30 September 2024
Statement of financial position | 1
Notes to the financial statements | 2

GM FOOD AND WINESMAKERS LIMITED Statement of Financial Position As at 30 September 2024
| Notes | 2024 £ |  | 2023 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 11,942 |  | 23,919
|  | 11,942 |  | 23,919
Current assets |  |  |
Stocks |  | 18,300 |  | 21,000
Debtors |  | 33,161 |  | 106,961
Cash at bank and in hand |  | (1,930) |  | (3,954)
|  | 49,531 |  | 124,007
Creditors: amount falling due within one year |  | (222,954) |  | (277,335)
Net current assets |  | (173,423) |  | (153,328)
Total assets less current liabilities |  | (161,481) |  | (129,409)
Creditors: amount falling due after more than one year |  | 0 |  | (29,540)
Provisions for liabilities |  | (300) |  | (416)
Net assets |  | (161,781) |  | (159,365)
Capital and reserves |  |  |
Called up share capital | 4 | 1,000 |  | 1,000
Profit and loss account |  | (162,781) |  | (160,365)
Shareholders' funds |  | (161,781) |  | (159,365)
For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 16 October 2025 and were signed by:
------------------------------- Salvatore Mannino Director
1

GM FOOD AND WINESMAKERS LIMITED Notes to the Abridged Financial Statements For the year ended 30 September 2024
General Information GM FOOD AND WINESMAKERS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10380329, registration address Unit 3, Ducksbury Industrial Estate, Hoddesdon, EN11 0DJ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Plant and Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 2 (2023 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 October 2023 | 106,549 |  | 4,500 |  | 18,954 |  | 2,319 |  | 132,322
Additions | - |  | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | - |  | -
At 30 September 2024 | 106,549 |  | 4,500 |  | 18,954 |  | 2,319 |  | 132,322
Depreciation
At 01 October 2023 | 87,380 |  | 3,699 |  | 15,580 |  | 1,744 |  | 108,403
Charge for year | 9,598 |  | 401 |  | 1,690 |  | 288 |  | 11,977
On disposals | - |  | - |  | - |  | - |  | -
At 30 September 2024 | 96,978 |  | 4,100 |  | 17,270 |  | 2,032 |  | 120,380
Net book values
Closing balance as at 30 September 2024 | 9,571 |  | 400 |  | 1,684 |  | 287 |  | 11,942
Opening balance as at 01 October 2023 | 19,169 |  | 801 |  | 3,374 |  | 575 |  | 23,919
4. | Share Capital
Allotted, called up and fully paid | 2024 £ |  | 2023 £
--- | --- | --- | ---
1,000 Class A shares of £1.00 each | 1,000 |  | 1,000
| 1,000 |  | 1,000
2