COMPANY REGISTRATION NUMBER:
16179153
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The Vine at Pittshill Ltd |
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Filleted Unaudited Financial Statements |
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The Vine at Pittshill Ltd |
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Period from 13 January 2025 to 31 January 2026
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Notes to the financial statements |
3 to 5 |
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The Vine at Pittshill Ltd |
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31 January 2026
Fixed assets
Current assets
|
Stocks |
2,165 |
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Cash at bank and in hand |
3,742 |
|
------- |
|
5,907 |
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|
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Creditors: amounts falling due within one year |
6 |
28,851 |
|
-------- |
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Net current liabilities |
22,944 |
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-------- |
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Total assets less current liabilities |
(
17,689) |
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-------- |
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Net liabilities |
(
17,689) |
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-------- |
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|
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Capital and reserves
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Called up share capital |
4 |
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Profit and loss account |
(
17,693) |
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-------- |
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Shareholders deficit |
(
17,689) |
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-------- |
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These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.
For the period ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476
;
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
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The Vine at Pittshill Ltd |
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Balance Sheet (continued) |
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31 January 2026
These financial statements were approved by the
board of directors
and authorised for issue on
13 October 2026
, and are signed on behalf of the board by:
Company registration number:
16179153
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The Vine at Pittshill Ltd |
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Notes to the Financial Statements |
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Period from 13 January 2025 to 31 January 2026
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 13 Naylor Street,, Stoke-On-Trent,, ST6 6LS, England. The company registration number is
16179153
.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.
Going concern
At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the directors that they will continue to give financial support to the company for twelve months from the date of signing these financial statements. On this basis, the directors considers it appropriate to prepare the accounts on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and to provide for any further liabilities which might arise. The accounts do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.
Judgements and key sources of estimation uncertainty
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: As described in the accounting policies of the financial statements, depreciation of tangible assets has been based on estimated useful lives and residual values deemed appropriate by the directors. Estimated useful lives and residual values are reviewed annually and revised as appropriate. Revisions take in to account actual asset lives and residual values as evidenced by disposals during current and prior accounting periods.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
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Plant and machinery |
- |
10% reducing balance |
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Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. The basic financial instruments of the company are as follows: Debtors Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objectives evidence that the asset is impaired. Cash at bank and in hand This comprises cash at bank and in hand. Trade creditors Trade creditors are not interest bearing and are stated at their nominal value.
4.
Employee numbers
The average number of persons employed by the company during the period amounted to
1
.
5.
Tangible assets
|
Plant and machinery |
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£ |
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Cost |
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At 13 January 2025 |
– |
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Additions |
5,839 |
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------- |
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At 31 January 2026 |
5,839 |
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------- |
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Depreciation |
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At 13 January 2025 |
– |
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Charge for the period |
584 |
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------- |
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At 31 January 2026 |
584 |
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------- |
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Carrying amount |
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At 31 January 2026 |
5,255 |
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------- |
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6.
Creditors:
amounts falling due within one year
|
31 Jan 26 |
|
£ |
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Trade creditors |
2,922 |
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Social security and other taxes |
3,755 |
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Other creditors |
22,174 |
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-------- |
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28,851 |
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-------- |
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