Wine-Encore.com

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: 4132948

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets			-		6,422

			-		6,422
Creditors: Amounts Falling Due Within One Year	4	-		(11,952 )

NET CURRENT ASSETS (LIABILITIES)			-		(11,952 )

TOTAL ASSETS LESS CURRENT LIABILITIES			-		(5,530 )

NET LIABILITIES			-		(5,530 )

CAPITAL AND RESERVES
Called up share capital	5		-		1,000
Profit and Loss Account			-		(6,530 )

SHAREHOLDERS' FUNDS			-		(5,530)

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 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 Ian Whitehead

Director

02/12/2025

The notes on page 2 form part of these financial statements.

1. General Information

Wine-Encore.com is a private company, limited by shares, incorporated in England & Wales, registered number 4132948 . The registered office is Penfold, Cannington Lane, Uplyme, Dorset, DT7 3SW.

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. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Directors' loan accounts	-	11,952

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	-	1,000

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