IRIS Accounts Production v26.1.0.640 15737598 Board of Directors 23.5.24 30.4.25 30.4.25 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 15737598 2024-05-22 15737598 2025-04-30 15737598 2024-05-23 2025-04-30 15737598 2024-05-22 15737598 ns15:EnglandWales 2024-05-23 2025-04-30 15737598 ns14:PoundSterling 2024-05-23 2025-04-30 15737598 ns10:Director1 2024-05-23 2025-04-30 15737598 ns10:PrivateLimitedCompanyLtd 2024-05-23 2025-04-30 15737598 ns10:SmallEntities 2024-05-23 2025-04-30 15737598 ns10:AuditExempt-NoAccountantsReport 2024-05-23 2025-04-30 15737598 ns10:SmallCompaniesRegimeForAccounts 2024-05-23 2025-04-30 15737598 ns10:FullAccounts 2024-05-23 2025-04-30 15737598 1 2024-05-23 2025-04-30 15737598 ns10:OrdinaryShareClass1 2024-05-23 2025-04-30 15737598 ns10:Director2 2024-05-23 2025-04-30 15737598 ns10:RegisteredOffice 2024-05-23 2025-04-30 15737598 ns5:CurrentFinancialInstruments 2025-04-30 15737598 ns5:ShareCapital 2025-04-30 15737598 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 15737598 ns5:NetGoodwill 2024-05-23 2025-04-30 15737598 ns5:IntangibleAssetsOtherThanGoodwill 2024-05-23 2025-04-30 15737598 ns5:FurnitureFittings 2024-05-23 2025-04-30 15737598 ns5:ComputerEquipment 2024-05-23 2025-04-30 15737598 ns5:NetGoodwill 2025-04-30 15737598 ns5:FurnitureFittings 2025-04-30 15737598 ns5:ComputerEquipment 2025-04-30 15737598 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 15737598 ns10:OrdinaryShareClass1 2025-04-30 15737598 ns5:RetainedEarningsAccumulatedLosses 2024-05-23 2025-04-30

REGISTERED NUMBER: 15737598 (England and Wales)

FINANCIAL STATEMENTS FOR THE PERIOD 23 MAY 2024 TO 30 APRIL 2025

FOR

FLAVOURS FOOD & WINE RETAIL LIMITED

FLAVOURS FOOD & WINE RETAIL LIMITED (REGISTERED NUMBER: 15737598) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 23 MAY 2024 TO 30 APRIL 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| FLAVOURS FOOD & WINE RETAIL LIMITED |

COMPANY INFORMATION

FOR THE PERIOD 23 MAY 2024 TO 30 APRIL 2025

| DIRECTORS: | T S Sunder

| Mrs D Sunder

| REGISTERED OFFICE: | Harpal House

| 14 Holyhead Road

| Handsworth

| Birmingham

| West Midlands

| B21 0LT

| REGISTERED NUMBER: | 15737598 (England and Wales)

FLAVOURS FOOD & WINE RETAIL LIMITED (REGISTERED NUMBER: 15737598) |

BALANCE SHEET

30 APRIL 2025

| Notes | £ | £ |

| FIXED ASSETS

| Intangible assets | 4 | 212,656 |  |

| Tangible assets | 5 | 34,917 |  |

247,573 |  |

| CURRENT ASSETS

| Stocks | 6 | 66,784 |  |  |

| Debtors | 7 | 7,050 |  |  |

| Cash at bank and in hand | 4,975 |  |  |

78,809 |  |

| CREDITORS

| Amounts falling due within one year | 8 | 323,741 |  |

| NET CURRENT LIABILITIES | (244,932 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 2,641 |  |

| CAPITAL AND RESERVES

| Called up share capital | 9 | 1,000 |  |

| Retained earnings | 10 | 1,641 |  |

| SHAREHOLDERS' FUNDS | 2,641 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 March 2026 and were signed on its behalf by:

T S Sunder - Director

FLAVOURS FOOD & WINE RETAIL LIMITED (REGISTERED NUMBER: 15737598) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 23 MAY 2024 TO 30 APRIL 2025

1. | STATUTORY INFORMATION

| Flavours Food & Wine Retail Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2025, is being amortised evenly over its estimated useful life of twenty five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 10% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| 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.

FLAVOURS FOOD & WINE RETAIL LIMITED (REGISTERED NUMBER: 15737598) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 23 MAY 2024 TO 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 4 .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| Additions | 221,517 |  |

| At 30 April 2025 | 221,517 |  |

| AMORTISATION

| Amortisation for period | 8,861 |  |

| At 30 April 2025 | 8,861 |  |

| NET BOOK VALUE

| At 30 April 2025 | 212,656 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| Additions | 36,861 |  | 2,322 |  | 39,183 |  |

| At 30 April 2025 | 36,861 |  | 2,322 |  | 39,183 |  |

| DEPRECIATION

| Charge for period | 3,686 |  | 580 |  | 4,266 |  |

| At 30 April 2025 | 3,686 |  | 580 |  | 4,266 |  |

| NET BOOK VALUE

| At 30 April 2025 | 33,175 |  | 1,742 |  | 34,917 |  |

6. | STOCKS

£ |

| Stocks | 66,784 |  |

FLAVOURS FOOD & WINE RETAIL LIMITED (REGISTERED NUMBER: 15737598) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 23 MAY 2024 TO 30 APRIL 2025

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Other debtors | 5,000 |  |

| VAT | 2,050 |  |

7,050 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Trade creditors | 8,847 |  |

| Social security and other taxes | 1,095 |  |

| Other creditors | 136,517 |  |

| Directors' current accounts | 176,282 |  |

| Accrued expenses | 1,000 |  |

323,741 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 1,000 | Ordinary | £1 | 1,000 |  |

10. | RESERVES

| Retained

| earnings

£ |

| Profit for the period | 26,501 |  |

| Dividends | (24,860 | ) |

| At 30 April 2025 | 1,641 |  |

11. | RELATED PARTY DISCLOSURES

| During the period, total dividends of £24,860 were paid to the directors .