REGISTERED NUMBER: 05134338 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BROKERS WINE BAR LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms V E Chasey

SECRETARY:

REGISTERED OFFICE:

9 Leadenhall Market

London

EC3V 1LT

REGISTERED NUMBER:

05134338 (England and Wales)

ACCOUNTANTS:

The Accountancy Practice Ltd

10 Churchill Square

Kings Hill

West Malling

Kent

ME19 5YU

FIXED ASSETS

Intangible assets

4

65,312

65,312

Tangible assets

5

1,369

1,750

66,681

67,062

CURRENT ASSETS

Stocks

19,750

21,000

Debtors

6

5,761

152,085

Cash at bank and in hand

49,445

6,151

74,956

179,236

CREDITORS

Amounts falling due within one year

7

59,494

212,984

NET CURRENT ASSETS/(LIABILITIES)

15,462

(33,748

)

TOTAL ASSETS LESS CURRENT LIABILITIES

82,143

33,314

CREDITORS

Amounts falling due after more than one year

8

283,141

225,392

NET LIABILITIES

(200,998

)

(192,078

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(201,098

)

(192,178

)

SHAREHOLDERS' FUNDS

(200,998

)

(192,078

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 29 December 2025 and were signed by:

Ms V E Chasey - Director

1.	STATUTORY INFORMATION

Brokers Wine Bar Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

10% on cost

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

65,312

NET BOOK VALUE

At 31 March 2025

65,312

At 31 March 2024

65,312

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

197,598

31,078

6,771

235,447

DEPRECIATION

At 1 April 2024

197,297

29,739

6,661

233,697

Charge for year

93

188

100

381

At 31 March 2025

197,390

29,927

6,761

234,078

NET BOOK VALUE

At 31 March 2025

208

1,151

10

1,369

At 31 March 2024

301

1,339

110

1,750

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

869

-

Other debtors

4,892

152,085

5,761

152,085

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

24,816

173,511

Taxation and social security

438

733

Other creditors

34,240

38,740

59,494

212,984

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

283,141

225,392