Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 10118532 Mr Paresh Hirji Kerai Mrs Asmita Varsani Mr Pakesh Kerai & Mrs Asmita Varsani true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10118532 2024-05-31 10118532 2025-05-31 10118532 2024-06-01 2025-05-31 10118532 frs-core:Non-currentFinancialInstruments 2025-05-31 10118532 frs-core:FurnitureFittings 2024-06-01 2025-05-31 10118532 frs-core:NetGoodwill 2024-06-01 2025-05-31 10118532 frs-core:MotorVehicles 2024-06-01 2025-05-31 10118532 frs-core:ShareCapital 2025-05-31 10118532 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 10118532 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10118532 frs-bus:AbridgedAccounts 2024-06-01 2025-05-31 10118532 frs-bus:SmallEntities 2024-06-01 2025-05-31 10118532 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 10118532 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 10118532 1 2024-06-01 2025-05-31 10118532 frs-bus:Director1 2024-06-01 2025-05-31 10118532 frs-bus:Director2 2024-06-01 2025-05-31 10118532 frs-countries:EnglandWales 2024-06-01 2025-05-31 10118532 2023-05-31 10118532 2024-05-31 10118532 2023-06-01 2024-05-31 10118532 frs-core:Non-currentFinancialInstruments 2024-05-31 10118532 frs-core:ShareCapital 2024-05-31 10118532 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 10118532
Vintage Wines & Spirits Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 May 2025
Vintage Wines & Spirits Ltd
Contents
Contents

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

Page 1
Vintage Wines & Spirits Ltd
Abridged Balance Sheet
As At 31 May 2025
Abridged Balance Sheet
Registered number: 10118532

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 195,000 |  | 200,000
Tangible Assets | 5 |  | 9,240 |  | 11,874
|  |  | 204,240 |  | 211,874
CURRENT ASSETS
Stocks |  | 82,143 |  | 81,386 |
Cash at bank and in hand |  | 22,332 |  | 31,444 |
|  | 104,475 |  | 112,830 |
Creditors: Amounts Falling Due Within One Year |  | (21,131 ) |  | (20,500 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 83,344 |  | 92,330
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 287,584 |  | 304,204
Creditors: Amounts Falling Due After More Than One Year |  |  | (284,962 ) |  | (301,105 )
NET ASSETS |  |  | 2,622 |  | 3,099
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 2,522 |  | 2,999
SHAREHOLDERS' FUNDS |  |  | 2,622 |  | 3,099

Page 1
Page 2
Vintage Wines & Spirits Ltd
Abridged Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 Profit and Loss Account and an Abridged Balance Sheet for the year end 31 May 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Paresh Hirji Kerai Director | Mrs Asmita Varsani Director
12/02/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Vintage Wines & Spirits Ltd
Notes to the Abridged Financial Statements
For The Year Ended 31 May 2025
Notes to the Abridged Financial Statements
1. General Information
Vintage Wines & Spirits Ltd Registered number 10118532 is a limited by shares company incorporated in England & Wales. The Registered Office is 45-47 Rochdale Road, Royton, Oldham, OL2 5PT.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account at 2% straight line basis.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Motor Vehicles | 25% WDV
Fixtures & Fittings | 20% WDV

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Sales, marketing and distribution | 6 |  | 6
| 6 |  | 6

Page 3
Page 4
Vintage Wines & Spirits Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 May 2025
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 June 2024 | 250,000
As at 31 May 2025 | 250,000
Amortisation
As at 1 June 2024 | 50,000
Provided during the period | 5,000
As at 31 May 2025 | 55,000
Net Book Value
As at 31 May 2025 | 195,000
As at 1 June 2024 | 200,000

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 June 2024 | 59,055
As at 31 May 2025 | 59,055
Depreciation
As at 1 June 2024 | 47,181
Provided during the period | 2,634
As at 31 May 2025 | 49,815
Net Book Value
As at 31 May 2025 | 9,240
As at 1 June 2024 | 11,874

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

7. Ultimate Controlling Party
The company's ultimate controlling party is Mr Pakesh Kerai & Mrs Asmita Varsani by virtue of thier ownership of 100% of the issued share capital in the company.
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