1 January 2024 false No description of principal activity Taxfiler 2024.6 07833335 business:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07833335 2023-12-31 07833335 2024-01-01 2024-12-31 07833335 business:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07833335 business:FilletedAccounts 2024-01-01 2024-12-31 07833335 2024-12-31 07833335 business:Director1 2024-01-01 2024-12-31 07833335 business:RegisteredOffice 2024-01-01 2024-12-31 07833335 2023-12-31 07833335 core:WithinOneYear 2024-12-31 07833335 core:WithinOneYear 2023-12-31 07833335 core:AfterOneYear 2024-12-31 07833335 core:AfterOneYear 2023-12-31 07833335 core:ShareCapital core:PreviouslyStatedAmount 2024-12-31 07833335 core:ShareCapital core:PreviouslyStatedAmount 2023-12-31 07833335 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-12-31 07833335 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2023-12-31 07833335 core:PreviouslyStatedAmount 2024-12-31 07833335 core:PreviouslyStatedAmount 2023-12-31 07833335 business:SmallEntities 2024-01-01 2024-12-31 07833335 countries:EnglandWales 2024-01-01 2024-12-31 07833335 core:FurnitureFittings 2024-01-01 2024-12-31 07833335 core:ComputerEquipment 2024-01-01 2024-12-31 07833335 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 07833335 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 07833335 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 07833335 core:ComputerEquipment 2023-12-31 07833335 core:ComputerEquipment 2024-12-31 07833335 core:AfterOneYear 2024-01-01 2024-12-31 07833335 business:OrdinaryShareClass1 2024-01-01 2024-12-31 07833335 business:OrdinaryShareClass1 2023-01-01 2023-12-31 07833335 business:OrdinaryShareClass2 2024-01-01 2024-12-31 07833335 business:OrdinaryShareClass2 2023-01-01 2023-12-31 07833335 business:OrdinaryShareClass3 2024-01-01 2024-12-31 07833335 business:OrdinaryShareClass3 2023-01-01 2023-12-31 07833335 business:OrdinaryShareClass4 2024-01-01 2024-12-31 07833335 business:OrdinaryShareClass4 2023-01-01 2023-12-31 07833335 business:AllOrdinaryShares 2024-01-01 2024-12-31 07833335 business:AllOrdinaryShares 2023-01-01 2023-12-31 07833335 2023-01-01 2023-12-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 07833335 (England and Wales)
Winerist Ltd Unaudited accounts for the year ended 31 December 2024
Winerist Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Winerist Ltd Company Information for the year ended 31 December 2024
Director
Diana Isac
Company Number
07833335 (England and Wales)
Registered Office
Anchor BrewHouse 50 Shad Thames London SE1 2LY
- 3 -
Winerist Ltd Statement of financial position as at 31 December 2024
2024
2023
Notes
£
£
Fixed assets
Intangible assets
4
123,322
208,273
Tangible assets
5
1,938
2,957
125,260
211,230
Current assets
Debtors
6
-
1,659
Cash at bank and in hand
570
162
570
1,821
Creditors: amounts falling due within one year
7
(128,216)
(183,919)
Net current liabilities
(127,646)
(182,098)
Total assets less current liabilities
(2,386)
29,132
Creditors: amounts falling due after more than one year
8
(621,111)
(622,795)
Net liabilities
(623,497)
(593,663)
Capital and reserves
Called up share capital
9
1,208,300
1,208,300
Profit and loss account
(1,831,797)
(1,801,963)
Shareholders' funds
(623,497)
(593,663)
For the year ending 31 December 2024 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 her 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 30 January 2025 and were signed on its behalf by
Diana Isac Director Company Registration No. 07833335
- 4 -
Winerist Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Winerist Ltd is a private company, limited by shares, registered in England and Wales, registration number 07833335. The registered office is Anchor BrewHouse, 50 Shad Thames, London, SE1 2LY.
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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Straight Line
Computer equipment
25% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
- 5 -
Winerist Ltd Notes to the Accounts for the year ended 31 December 2024
4
Intangible fixed assets
Other
£
Cost
At 1 January 2024
616,556
Additions
2,350
At 31 December 2024
618,906
Amortisation
At 1 January 2024
408,283
Charge for the year
87,301
At 31 December 2024
495,584
Net book value
At 31 December 2024
123,322
At 31 December 2023
208,273
Intangible fixed assets listed in the accounts relates to the website development costs for the company.
5
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 January 2024
4,075
At 31 December 2024
4,075
Depreciation
At 1 January 2024
1,118
Charge for the year
1,019
At 31 December 2024
2,137
Net book value
At 31 December 2024
1,938
At 31 December 2023
2,957
6
Debtors
2024
2023
£
£
Amounts falling due after more than one year
Other debtors
-
1,659
- 6 -
Winerist Ltd Notes to the Accounts for the year ended 31 December 2024
7
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
433
1,117
VAT
1,400
-
Trade creditors
199
6,326
Taxes and social security
23,195
24,145
Other creditors
48,675
87,596
Loans from directors
51,218
62,930
Accruals
3,096
1,805
128,216
183,919
8
Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans
1,280
2,964
Other creditors
619,831
619,831
621,111
622,795
The company has a balance owed at the year end to Common Investments B.V. of £619,831. Common Investments B.V. is a significant shareholder in the company.
9
Share capital
2024
2023
£
£
Allotted, called up and fully paid:
2 Ordinary Shares (orginal share capital) of £1 each
2.00
2.00
14,580 Ordinary Shares (b/f from 31st December 2019) of £51.06481 each
744,524.92
744,524.92
1,111 Ordinary Shares (issued in 2020) of £193.1719 each
214,613.98
214,613.98
897 Ordinary Shares (issued in 2021) of £277.77 each
249,159.69
249,159.69
1,208,300.59
1,208,300.59
10
Transactions with related parties
The Director (Diana Isac) has supplied the company with a loan with a balance at the year end point of £62929.84
11
Average number of employees
During the year the average number of employees was 0 (2023: 3).
- 7 -