ACCOUNTS - Final Accounts

Registered number: 15808982

KINGSCOTE ESTATE & VINEYARD LIMITED (FORMERLY KNOWN AS KINGSCOTE VINEYARD LIMITED)

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2024

KINGSCOTE ESTATE & VINEYARD LIMITED

CONTENTS

	Page
Balance Sheet	1 - 2
Notes to the Financial Statements	3 - 4

KINGSCOTE ESTATE & VINEYARD LIMITED

REGISTERED NUMBER: 15808982

BALANCE SHEET

AS AT 31 DECEMBER 2024

		2024
Note		£


Current assets
Debtors: amounts falling due within one year	4	1
		1
Creditors: amounts falling due within one year	5	(6,400)
Net current liabilities			(6,399)
Total assets less current liabilities			(6,399)

Net liabilities			(6,399)

Capital and reserves
Called up share capital	6	1
Profit and loss account		(6,400)
		(6,399)

Page 1

KINGSCOTE ESTATE & VINEYARD LIMITED

REGISTERED NUMBER: 15808982

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2024

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

K C Nair

Director

Date: 4 December 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2

KINGSCOTE ESTATE & VINEYARD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

1.	General information

Kingscote Estate & Vineyard Limited is a private company, limited by shares, incorporated in England and Wales with registration number 15808982. The registered office is Eighth Floor, 6 New Street Square, New Fetter Lane, London, EC4A 3AQ.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The directors have reviewed the working capital requirements of the company and the shareholders have agreed to provide such financial support to the company as is necessary for it to meet its liabilities for a period of at least twelve months from the date of signing these financial statements.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including non-payrolled directors, during the period was 2.

Debtors

					2024
					£


	Amounts owed by group company	1

Page 3

KINGSCOTE ESTATE & VINEYARD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

5.	Creditors: Amounts falling due within one year
		2024
		£

	Accruals and deferred income	6,400

6.	Share capital
		2024
		£

		Allotted, called up and unpaid

		1 Ordinary share of £1	1

On incorporation, the company issued 1 Ordinary share at a par value of £1.

7.	Post balance sheet events

The company entered into a business transfer agreement on 23 December 2024 to acquire a vineyard, which completed on 20 January 2025.

Page 4