Wine Boxes Etc Ltd - Filleted accounts

Wine Boxes Etc Ltd
Registered number:		09523995
Statement of Financial Position
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		20,057			23,779

Current assets
Stocks		9,550			15,500
Debtors	5	33,788			22,787
Cash at bank and in hand		338,025			331,334
		381,363			369,621

Creditors: amounts falling due within one year	6	(57,140)			(77,512)

Net current assets			324,223			292,109

Total assets less current liabilities			344,280			315,888


Provisions for liabilities			(5,014)			(5,945)


Net assets			339,266			309,943

Capital and reserves
Called up share capital			1			1
Profit and loss account			339,265			309,942

Shareholders' funds			339,266			309,943

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Matthew Firman
Director
Approved by the board on 9 January 2026

Wine Boxes Etc Ltd
Notes to the Accounts
for the year ended 30 April 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance

	Inventories
	Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.



2	Exceptional items		2025		2024
£				£

	Loan write off		1,000		-
			1,000		-


3	Employees and directors		2025		2024
Number				Number

	Average number of directors and persons employed by the company		3		3


4	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 May 2024				59,700
	Additions				2,965
	At 30 April 2025				62,665

	Depreciation
	At 1 May 2024				35,921
	Charge for the year				6,687
	At 30 April 2025				42,608

	Net book value
	At 30 April 2025				20,057
	At 30 April 2024				23,779




5	Debtors		2025		2024
£				£

	Trade debtors		2,772		3,485
	Other debtors		31,016		19,302
			33,788		22,787


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		12,087		20,967
	Accruals		1,230		1,170
	Corporation tax		19,796		39,630
	Other taxes and social security costs		3,855		7,802
	Other creditors		20,172		7,943
			57,140		77,512


7	Other information

	Wine Boxes Etc Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit A, The Wagon Yard
	Blackmoor
	Liss
	Hampshire
	GU33 6BP