G&A Wine Bar Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC503473

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,201		16,456

			13,201		16,456
CURRENT ASSETS
Stocks	5	15,726		15,384
Debtors	6	5,000		5,000
Cash at bank and in hand		59,463		43,661

		80,189		64,045
Creditors: Amounts Falling Due Within One Year	7	(86,738 )		(79,512 )

NET CURRENT ASSETS (LIABILITIES)			(6,549 )		(15,467 )

TOTAL ASSETS LESS CURRENT LIABILITIES			6,652		989

Creditors: Amounts Falling Due After More Than One Year	8		(1,000 )		(2,000 )

NET ASSETS/(LIABILITIES)			5,652		(1,011 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			5,552		(1,111 )

SHAREHOLDERS' FUNDS			5,652		(1,011)

Page 1

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G&A Wine Bar Ltd

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 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 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 Patrick Rohde

Director

10th November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

G&A Wine Bar Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC503473 . The registered office is Unit B, D10 Trade Park, Hawkhill Court, Mid Wynd, Dundee, DD1 4JG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Office Equimpent	15% reducing balance
Fixtures & Fittings	20% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

2.5. Taxation

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 year 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.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 10)

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G&A Wine Bar Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

4. Tangible Assets

	Office Equimpent	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 May 2024	1,231	67,884	69,115

As at 30 April 2025	1,231	67,884	69,115

Depreciation
As at 1 May 2024	515	52,144	52,659
Provided during the period	107	3,148	3,255

As at 30 April 2025	622	55,292	55,914

Net Book Value
As at 30 April 2025	609	12,592	13,201

As at 1 May 2024	716	15,740	16,456

5. Stocks

	2025	2024
	£	£
Stock	15,726	15,384

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	5,000	5,000

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	19,831	26,328
Other creditors	26,424	20,582
Taxation and social security	40,483	32,602

	86,738	79,512

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	1,000	2,000

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G&A Wine Bar Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100