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Registered number: 11276926
Wines By Women Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Purvis Stevens LLP
Wines By Women Ltd
Contents
Contents
Page
Accountants' Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Wines By Women Ltd
Accountants' Report
For The Year Ended 31 March 2025
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Wines By Women Ltd For The Year Ended 31 March 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Wines By Women Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Wines By Women Ltd , as a body, in accordance with the terms of our engagement letter . Our work has been undertaken solely to prepare for your approval the accounts of Wines By Women Ltd and state those matters that we have agreed to state to the director of Wines By Women Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Wines By Women Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Wines By Women Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Wines By Women Ltd . You consider that Wines By Women Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Wines By Women Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
02/12/2025
Purvis Stevens LLP
SBC House
Restmor Way
Wallington
Surrey
SM6 7AH
Page 1
Page 2
Wines By Women Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 11276926
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 16,000 16,000
Cash at bank and in hand 22 1
16,022 16,001
Creditors: Amounts Falling Due Within One Year 5 (14,687 ) (16,627 )
NET CURRENT ASSETS (LIABILITIES) 1,335 (626 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,335 (626 )
NET ASSETS/(LIABILITIES) 1,335 (626 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 1,334 (627 )
SHAREHOLDERS' FUNDS 1,335 (626)
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Miss Andrea Viera
Director
02/12/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Wines By Women Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Wines By Women Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11276926 . The registered office is B19 Sbc House, Restmor Way, Wallington, SM6 7AH.
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. 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 when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 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. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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Wines By Women Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Stocks
2025 2024
£ £
Stock 16,000 16,000
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 340 -
Accruals and deferred income 900 900
Director's loan account 13,447 15,727
14,687 16,627
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4