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Registered Number: 02418450
England and Wales

 

 

 


Filleted Accounts


for the year ended 31 December 2024

for

PENNY LANE WINE BAR LIMITED

 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 1,766    2,354 
1,766    2,354 
Current assets      
Debtors 4 2,261    2,261 
Creditors: amount falling due within one year 5 (1,020)   (1,020)
Net current assets 1,241    1,241 
 
Total assets less current liabilities 3,007    3,595 
Net assets 3,007    3,595 
 

Capital and reserves 		     
Called up share capital 6 10,000    10,000 
Share premium account 7 6,494    6,494 
Profit and loss account (13,487)   (12,899)
Shareholders' funds 3,007    3,595 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 financial statements were approved by the director on 08 December 2025 and were signed by:


-------------------------------
Francye Woods
Director
1
General Information
Penny Lane Wine Bar Limited is a private company, limited by shares, registered in England and Wales, registration number 02418450, registration address 116 Penny Lane, Liverpool, L18 1DQ.

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.
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
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:
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 January 2024 3,139    3,139 
Additions -    - 
Disposals -    - 
At 31 December 2024 3,139    3,139 
Depreciation
At 01 January 2024 785    785 
Charge for year 588    588 
On disposals -    - 
At 31 December 2024 1,373    1,373 
Net book values
Closing balance as at 31 December 2024 1,766    1,766 
Opening balance as at 01 January 2024 2,354    2,354 


4.

Debtors: amounts falling due within one year

2024
£		   2023
£
Other Debtors 2,261    2,261 
2,261    2,261 

5.

Creditors: amount falling due within one year

2024
£		   2023
£
PAYE & Social Security 135    135 
Accrued Expenses 250    250 
Directors' Current Accounts 635    635 
1,020    1,020 

6.

Share Capital

Authorised
10,000 Ordinary shares of £1.00 each
Allotted, called up and fully paid
2024
£		   2023
£
10,000 Ordinary shares of £1.00 each 10,000    10,000 
10,000    10,000 

7.

Share premium account

2024
£		   2023
£
Equity Share Premium b/fwd 6,494    6,494 
6,494    6,494 

2