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REGISTERED NUMBER: 07857080 (England and Wales)





UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ENBORNE VINEYARDS LIMITED

ENBORNE VINEYARDS LIMITED (REGISTERED NUMBER: 07857080)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ENBORNE VINEYARDS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTOR: M L Darley





REGISTERED OFFICE: Church Farm
Enborne
West Berkshire
RG20 0HD





REGISTERED NUMBER: 07857080 (England and Wales)





ACCOUNTANTS: Martin and Company
25 St Thomas Street
Winchester
Hampshire
SO23 9HJ

ENBORNE VINEYARDS LIMITED (REGISTERED NUMBER: 07857080)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 1,565 2,670
Tangible assets 5 637,161 661,256
638,726 663,926

CURRENT ASSETS
Stocks 731,086 721,368
Debtors 6 12,982 81,506
Cash at bank 4,777 4,326
748,845 807,200
CREDITORS
Amounts falling due within one year 7 2,024,580 1,974,620
NET CURRENT LIABILITIES (1,275,735 ) (1,167,420 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(637,009

)

(503,494

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (637,010 ) (503,495 )
SHAREHOLDERS' FUNDS (637,009 ) (503,494 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

ENBORNE VINEYARDS LIMITED (REGISTERED NUMBER: 07857080)

BALANCE SHEET - continued
31 DECEMBER 2024



The financial statements were approved by the director and authorised for issue on 29 May 2025 and were signed by:





M L Darley - Director


ENBORNE VINEYARDS LIMITED (REGISTERED NUMBER: 07857080)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


1. STATUTORY INFORMATION

Enborne Vineyards Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of four years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Buildings and improvements - varying rates on cost & reducing balance
Vines, trellis and trees - 2% on cost
Plant and machinery - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

ENBORNE VINEYARDS LIMITED (REGISTERED NUMBER: 07857080)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. INTANGIBLE FIXED ASSETS
Development
costs
£   
COST
At 1 January 2024
and 31 December 2024 17,895
AMORTISATION
At 1 January 2024 15,225
Amortisation for year 1,105
At 31 December 2024 16,330
NET BOOK VALUE
At 31 December 2024 1,565
At 31 December 2023 2,670

5. TANGIBLE FIXED ASSETS
Buildings Vines,
and trellis Plant and
improvements and trees machinery Totals
£    £    £    £   
COST
At 1 January 2024 459,169 161,538 188,519 809,226
Additions - - 7,913 7,913
At 31 December 2024 459,169 161,538 196,432 817,139
DEPRECIATION
At 1 January 2024 7,402 20,559 120,009 147,970
Charge for year 10,217 3,231 18,560 32,008
At 31 December 2024 17,619 23,790 138,569 179,978
NET BOOK VALUE
At 31 December 2024 441,550 137,748 57,863 637,161
At 31 December 2023 451,767 140,979 68,510 661,256

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 11,982 13,413
Other debtors 1,000 68,093
12,982 81,506

ENBORNE VINEYARDS LIMITED (REGISTERED NUMBER: 07857080)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 28,200 42,949
VAT 2,593 -
Directors' current accounts 1,992,188 1,930,170
Accruals and deferred income 100 -
Accrued expenses 1,499 1,501
2,024,580 1,974,620