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Quill Wine Bar Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Quill Wine Bar Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Quill Wine Bar Ltd
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 11114344

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 11,399 |  | 14,234 |
|  | 11,399 |  | 14,234 |
Creditors: Amounts Falling Due Within One Year |  | (840 ) |  | (3,647 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 10,559 |  | 10,587
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 10,559 |  | 10,587
NET ASSETS |  |  | 10,559 |  | 10,587
CAPITAL AND RESERVES
Called up share capital | 5 |  | 100 |  | 100
Profit and Loss Account |  |  | 10,459 |  | 10,487
SHAREHOLDERS' FUNDS |  |  | 10,559 |  | 10,587

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr A A Gray Director
22 October 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Quill Wine Bar Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Quill Wine Bar Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11114344 . The registered office is Mill House, Liphook Road, Haslemere, Surrey, GU27 3QE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised on a point of sale basis.
2.3. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares, which are measured at fair value, with changes recognised in profit or loss.
Derivative financial instruments, where applicable, are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and a deferred tax provision where necessary in accordance with accounting standards.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all material taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Where a reliable tax rate cannot be forecast, a deferred tax provision is calculated at the highest tax rate possibly applicable, based on tax rates (and tax laws) enacted by the end of the reporting date. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 1 (2023: 1)
1 1
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Page 3
Quill Wine Bar Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
4. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Director's loan account | - |  | 10,000
Amounts owed by group undertakings | 11,399 |  | 14,234
Amounts owed by subsidiaries | - |  | (10,000 )
| 11,399 |  | 14,234

5. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Andrew Gray | 10,000 | - | 10,000 | - | -

The above loan is unsecured, interest free and repayable on demand.
7. Related Party Transactions
All related party transactions are completed on an arm's length basis and at market value. No disclosures of individual transactions are therefore necessary in these financial statements.
8. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Grays & Feather Limited . Grays & Feather Limited was incorporated in England. Copies of the group accounts may be obtained from the secretary, Mill House, Liphook Road, Haslemere, England, GU27 3QE . The ultimate controlling party is Grays & Feather Limited who controls 100% of the shares of Quill Wine Bar Ltd .
9. Change of company name
During the year, the company name changed from Golden Boy Grilled Cheese Limited.
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