1 August 2024 false No description of principal activity Taxfiler 2024.6 14257522business:PrivateLimitedCompanyLtd2024-08-012025-07-31 142575222024-07-31 142575222024-08-012025-07-31 14257522business:AuditExemptWithAccountantsReport2024-08-012025-07-31 14257522business:FilletedAccounts2024-08-012025-07-31 142575222025-07-31 14257522business:Director12024-08-012025-07-31 14257522business:Director22024-08-012025-07-31 14257522business:RegisteredOffice2024-08-012025-07-31 142575222024-07-31 14257522core:WithinOneYear2025-07-31 14257522core:WithinOneYear2024-07-31 14257522core:AfterOneYear2025-07-31 14257522core:AfterOneYear2024-07-31 14257522core:ShareCapitalcore:PreviouslyStatedAmount2025-07-31 14257522core:ShareCapitalcore:PreviouslyStatedAmount2024-07-31 14257522core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-07-31 14257522core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-07-31 14257522core:PreviouslyStatedAmount2025-07-31 14257522core:PreviouslyStatedAmount2024-07-31 14257522business:SmallEntities2024-08-012025-07-31 14257522countries:EnglandWales2024-08-012025-07-31 14257522core:MotorVehicles2024-08-012025-07-31 14257522core:FurnitureFittings2024-08-012025-07-31 14257522core:MotorVehicles2024-07-31 14257522core:FurnitureFittings2024-07-31 14257522core:MotorVehicles2025-07-31 14257522core:FurnitureFittings2025-07-31 142575222023-08-012024-07-31 iso4217:GBP xbrli:pure
Company Registration No. 14257522 (England and Wales)
Vine & Co (church Stretton) Ltd Unaudited accounts for the year ended 31 July 2025
Vine & Co (church Stretton) Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Vine & Co (church Stretton) Ltd Company Information for the year ended 31 July 2025
Directors
M J Vine M Vine
Company Number
14257522 (England and Wales)
Registered Office
Four Winds Wall-under-Heywood Church Stretton Shropshire SY6 7DS England
Accountants
S A Acc'y Ltd The Corner House 4 Beaumont Road Church Stretton Shropshire SY6 6BN
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Vine & Co (church Stretton) Ltd Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
27,068 
32,912 
Current assets
Inventories
127,884 
103,884 
Debtors
5
3,269 
2,933 
Cash at bank and in hand
5,722 
4,524 
136,875 
111,341 
Creditors: amounts falling due within one year
6
(133,496)
(95,558)
Net current assets
3,379 
15,783 
Total assets less current liabilities
30,447 
48,695 
Creditors: amounts falling due after more than one year
7
- 
(17,179)
Provisions for liabilities
Deferred tax
(5,143)
(6,253)
Net assets
25,304 
25,263 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
25,302 
25,261 
Shareholders' funds
25,304 
25,263 
For the year ending 31 July 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 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 of Directors and authorised for issue on 27 April 2026 and were signed on its behalf by
M Vine Director Company Registration No. 14257522
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Vine & Co (church Stretton) Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Vine & Co (church Stretton) Ltd is a private company, limited by shares, registered in England and Wales, registration number 14257522. The registered office is Four Winds, Wall-under-Heywood, Church Stretton, Shropshire, SY6 7DS, England.
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.
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:
Motor vehicles
15% per annum reducing balance
Fixtures & fittings
15% per annum reducing balance
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2024
22,120 
20,157 
42,277 
At 31 July 2025
22,120 
20,157 
42,277 
Depreciation
At 1 August 2024
3,318 
6,047 
9,365 
Charge for the year
2,820 
3,024 
5,844 
At 31 July 2025
6,138 
9,071 
15,209 
Net book value
At 31 July 2025
15,982 
11,086 
27,068 
At 31 July 2024
18,802 
14,110 
32,912 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,269 
1,825 
Amounts falling due after more than one year
Other debtors
- 
1,108 
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Vine & Co (church Stretton) Ltd Notes to the Accounts for the year ended 31 July 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
1,295 
662 
Obligations under finance leases and hire purchase contracts
17,180 
2,915 
Trade creditors
59,814 
56,763 
Taxes and social security
24,659 
14,265 
Other creditors
30,065 
20,953 
Loans from directors
483 
- 
133,496 
95,558 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
17,179 
8
Average number of employees
During the year the average number of employees was 7 (2024: 9).
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