Registered Number
Micro-entity Accounts
31 July 2025
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| £ | £ | ||
| Called up share capital not paid |
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| Fixed Assets |
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| Current Assets |
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| Net current assets (liabilities) |
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| Total assets less current liabilities |
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| Creditors: amounts falling due after more than one year |
(
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| Total net assets (liabilities) |
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| Capital and reserves |
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(
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Approved by the Board on
And signed on their behalf by:
| 2025 | 2024 | |
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| Average number of employees during the period |
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2Accounting Policies
Basis of measurement and preparation of accounts
The accounts have been prepared on a going concern basis. The company is funded by director
loans and the director has confirmed his intention to continue providing financial support to the
company for the foreseeable future.
Turnover
The company had no turnover during the year as it remained in a pre-trading phase.
Tangible assets depreciation policy
Plant and machinery — 25%
Vineyard infrastructure — 10%
Land improvements — 5%
All capital expenditure in the year qualified for and was claimed under Annual Investment Allowance for corporation tax purposes. The company is not registered for VAT; all expenditure is recorded at gross amounts inclusive of VAT.