A'BECKETT'S VINEYARD LIMITED

	Registered number
	03996795

	A'BECKETT'S VINEYARD LIMITED
	Unaudited Accounts
	for the year ended
	31 December 2016

Report to the directors on the preparation of the unaudited statutory accounts of A'BECKETT'S VINEYARD LIMITED for the year ended 31 December 2016.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A'BECKETT'S VINEYARD LIMITED for the year ended 31 December 2016 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com

................................

PAH Accounting
Chartered Certified Accountants

Unit 2, The Pound,
Coate,
Devizes,
Wiltshire,
SN10 3LG

28 September 2017

A'BECKETT'S VINEYARD LIMITED Balance Sheet as at 31 December 2016
	Notes		2016 £		2015 £
Current assets
Stocks		61,693		74,825
Debtors		18,910		5,650
Cash at bank and in hand		184		0
		80,787		80,475

Creditors: amounts falling due within one year		73,514		76,698

Net current assets / (liabilities)			7,273		3,777

Total assets less current liabilities			7,273		3,777

Accruals and deferred income			(800)		(0)

Total net assets (liabilities)			6,473		3,777

Capital and reserves
Called up share capital	2		48,000		48,000
Profit and loss account			(41,527)		(44,223)
Shareholders' funds			6,473		3,777

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

For the year ending 31 December 2016 the company was entitled to exemption 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.

Signed on behalf of the board of directors

...............................

Mr P Langham

Director

Approved by the board on 29 September 2017

Company No: 03996795 (England and Wales)

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.
	Changes in accounting standards, policies and estimates The transition to a new accounting standard has resulted to some changes in the accounting policies. The nature of these changes, and any impact on the values displayed for the comparative period, are explained in the notes below where applicable.

	Tangible fixed assets depreciation policy
	Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

	Stocks
	Stocks are valued at the lower of cost and net realisable value after taking into account costs of completion and sale. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

Stocks

Stocks are valued at the lower of cost and net realisable value after taking into account costs of completion and sale. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

Share capital
	2016	2015
	£	£
Allotted, called up and fully paid:
48,000 (2015: 48,000) Ordinary shares of £1.00 each	48,000	48,000

	48,000	48,000

3.	Related party disclosures
	During the period of accounts a transaction occurred between this company and a related party, Littleton Pannell Drinks Company. The relationship between the parties is Sole Trader business run by the director Mr P Langham.
	Controlling party The ultimate controlling party is Mrs L Langham, Director, by way of 100% shareholding.