Grape Estates Limited

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

Registered number: 04792085

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		375,000		375,000

			375,000		375,000
CURRENT ASSETS
Cash at bank and in hand		-		13,203

		-		13,203
Creditors: Amounts Falling Due Within One Year		(114,416 )		(105,590 )

NET CURRENT ASSETS (LIABILITIES)			(114,416 )		(92,387 )

TOTAL ASSETS LESS CURRENT LIABILITIES			260,584		282,613

Creditors: Amounts Falling Due After More Than One Year			(139,489 )		(169,942 )

NET ASSETS			121,095		112,671

CAPITAL AND RESERVES
Called up share capital	5		2		2
Revaluation reserve	6		101,397		101,397
Profit and Loss Account			19,696		11,272

SHAREHOLDERS' FUNDS			121,095		112,671

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Grape Estates Limited

Abridged Balance Sheet (continued)

As At 31 March 2025

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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Graham Sutherland

Director

30/12/2025

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

1. General Information

Grape Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04792085 . The registered office is Rookscombe Lodge, Upper Milton, Wells, Somerset, BA5 3AH.

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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	No dpereciation provided
Plant & Machinery	25% Reducing balance

3. Average Number of Employees

There were no employees during the year. 1 (2024: 1)

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2024	375,152

As at 31 March 2025	375,152

Depreciation
As at 1 April 2024	152

As at 31 March 2025	152

Net Book Value
As at 31 March 2025	375,000

As at 1 April 2024	375,000

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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Grape Estates Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

6. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 April 2024	101,397	11,272
Profit for the year and total comprehensive income	-	8,424

As at 31 March 2025	101,397	19,696

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