Filleted
Registration number: 07526733

The Vine Market Deeping Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

The Vine Market Deeping Limited

Company Information

Directors

Mr S Thomas Mrs N Thomas

Registered office

Suite 3 & 6, Block B Llys Y Barcud Cross Hands SA14 6RX

The Vine Market Deeping Limited

(Registration number: 07526733)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	129,853	128,820
Current assets
Cash at bank and in hand		58,975	47,935
Creditors: Amounts falling due within one year	5	(59,705)	(9,032)
Net current (liabilities)/assets		(730)	38,903
Total assets less current liabilities		129,123	167,723
Creditors: Amounts falling due after more than one year	5	(12,696)	(16,926)
Net assets		116,427	150,797
Capital and reserves
Called up share capital	6	2	2
Retained earnings		116,425	150,795
Shareholders' funds		116,427	150,797

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 December 2025 and signed on its behalf by:
 

......................................... Mr S Thomas Director

The Vine Market Deeping Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in UK.

The address of its registered office is:
Suite 3 & 6,
Block B Llys Y Barcud
Cross Hands
SA14 6RX

These financial statements were authorised for issue by the Board on 8 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

The Vine Market Deeping Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

The Vine Market Deeping Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Total £
Cost or valuation
At 1 April 2024	126,358	12,404	138,762
Additions	-	1,999	1,999
At 31 March 2025	126,358	14,403	140,761
Depreciation
At 1 April 2024	-	9,938	9,938
Charge for the year	-	970	970
At 31 March 2025	-	10,908	10,908
Carrying amount
At 31 March 2025	126,358	3,495	129,853
At 31 March 2024	126,358	2,462	128,820

Included within the net book value of land and buildings above is £126,358 (2024 - £126,358) in respect of freehold land and buildings.
 

The Vine Market Deeping Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Taxation and social security		909	939
Other related parties		53,066	2,000
Other creditors		911	1,009
Corporation tax liability		4,819	5,084
		59,705	9,032

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
Other financial liabilities	12,696	16,926

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Share capital of £1 each	2	2	2	2

7	Related party transactions

As at the balance sheet date, the director was owed £1,066 (2024 : £2,000) from the company. The loan is
interest free and repayable on demand.