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Company Registration No. 12696543 (England and Wales)
Fine Wine Investments Ltd Unaudited accounts for the year ended 31 March 2025
Fine Wine Investments Ltd Unaudited accounts Contents
Page
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Fine Wine Investments Ltd Company Information for the year ended 31 March 2025
Director
P R Shakeshaft
Company Number
12696543 (England and Wales)
Registered Office
Suite 1 - Woodgate Stables Crawley Lane Kings Bromley Burton-on-Trent Staffordshire DE13 7JF United Kingdom
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Fine Wine Investments Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
22,634 
21,185 
Current assets
Inventories
10,318 
13,058 
Debtors
37,833 
25,096 
Cash at bank and in hand
5,323 
2,992 
53,474 
41,146 
Creditors: amounts falling due within one year
(40,427)
(42,288)
Net current assets/(liabilities)
13,047 
(1,142)
Total assets less current liabilities
35,681 
20,043 
Creditors: amounts falling due after more than one year
(52,699)
(54,699)
Net liabilities
(17,018)
(34,656)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(17,118)
(34,756)
Shareholders' funds
(17,018)
(34,656)
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 December 2025 and were signed on its behalf by
P R Shakeshaft Director Company Registration No. 12696543
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Fine Wine Investments Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Fine Wine Investments Ltd is a private company, limited by shares, registered in England and Wales, registration number 12696543. The registered office is Suite 1 - Woodgate Stables, Crawley Lane, Kings Bromley, Burton-on-Trent, Staffordshire, DE13 7JF, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% RB
Fixtures & fittings
25% RB
Computer equipment
33% SL
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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Fine Wine Investments Ltd Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
16,418 
3,177 
22,060 
41,655 
Additions
590 
- 
6,753 
7,343 
At 31 March 2025
17,008 
3,177 
28,813 
48,998 
Depreciation
At 1 April 2024
9,602 
1,390 
9,478 
20,470 
Charge for the year
2,200 
794 
2,900 
5,894 
At 31 March 2025
11,802 
2,184 
12,378 
26,364 
Net book value
At 31 March 2025
5,206 
993 
16,435 
22,634 
At 31 March 2024
6,816 
1,787 
12,582 
21,185 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,049 
2,366 
Accrued income and prepayments
2,735 
6,205 
Other debtors
- 
2,500 
5,784 
11,071 
Amounts falling due after more than one year
Other debtors
32,049 
14,025 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
6,260 
6,795 
Trade creditors
13,796 
14,209 
Other creditors
16,697 
19,980 
Accruals
3,674 
1,304 
40,427 
42,288 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
52,699 
54,699 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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