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Company Registration No. 08383821 (England and Wales)
SAM WINE & FOOD LIMITED Unaudited accounts for the year ended 31 January 2026
SAM WINE & FOOD LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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SAM WINE & FOOD LIMITED Company Information for the year ended 31 January 2026
Director
Mr Ber Kakkar
Company Number
08383821 (England and Wales)
Registered Office
23 HOUNSLOW ROAD FELTHAM Middlesex TW14 9DF
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SAM WINE & FOOD LIMITED Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
35,000 
35,000 
Tangible assets
5
24,918 
30,388 
59,918 
65,388 
Current assets
Inventories
62,000 
59,250 
Debtors
6
1 
752 
Cash at bank and in hand
32,137 
71,911 
94,138 
131,913 
Creditors: amounts falling due within one year
7
(74,261)
(121,855)
Net current assets
19,877 
10,058 
Total assets less current liabilities
79,795 
75,446 
Creditors: amounts falling due after more than one year
8
- 
(5,000)
Net assets
79,795 
70,446 
Capital and reserves
Called up share capital
9
1 
1 
Profit and loss account
79,794 
70,445 
Shareholders' funds
79,795 
70,446 
For the year ending 31 January 2026 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 director acknowledges his 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 and authorised for issue on 30 October 2026 and were signed on its behalf by
Mr Ber Kakkar Director Company Registration No. 08383821
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SAM WINE & FOOD LIMITED Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
SAM WINE & FOOD LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08383821. The registered office is 23 HOUNSLOW ROAD, FELTHAM, Middlesex, TW14 9DF.
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:
Fixtures & fittings
18% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2025
35,000 
At 31 January 2026
35,000 
Amortisation
At 1 February 2025
- 
At 31 January 2026
- 
Net book value
At 31 January 2026
35,000 
At 31 January 2025
35,000 
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SAM WINE & FOOD LIMITED Notes to the Accounts for the year ended 31 January 2026
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2025
4,167 
35,000 
2,199 
41,366 
At 31 January 2026
4,167 
35,000 
2,199 
41,366 
Depreciation
At 1 February 2025
1,250 
7,776 
1,952 
10,978 
Charge for the year
525 
4,900 
45 
5,470 
At 31 January 2026
1,775 
12,676 
1,997 
16,448 
Net book value
At 31 January 2026
2,392 
22,324 
202 
24,918 
At 31 January 2025
2,917 
27,224 
247 
30,388 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
- 
751 
Other debtors
1 
1 
1 
752 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
5,000 
10,000 
VAT
1,167 
- 
Trade creditors
1,316 
10,825 
Taxes and social security
27,030 
23,545 
Proposed dividends
14,000 
30,000 
Other creditors
- 
42 
Loans from directors
14,676 
39,662 
Accruals
11,072 
7,781 
74,261 
121,855 
8
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
- 
5,000 
9
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
- 6 -
SAM WINE & FOOD LIMITED Notes to the Accounts for the year ended 31 January 2026
10
Average number of employees
During the year the average number of employees was 6 (2025: 6).
- 7 -