Company No: 11884424 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Director

Mr Jakob Dau

Registered office	2nd Floor 168 Shoreditch High Street
	London
	E1 6RA
	United Kingdom

Company number

11884424 (England and Wales)

Chartered accountants	Kreston Reeves LLP
	2nd Floor
	168 Shoreditch High Street
	London
	E1 6RA
	United Kingdom

	Note	2024		2023
		£		£
Current assets
Debtors	3	123,350		60,312
Cash at bank and in hand	4	4,585		37,675
		127,935		97,987
Creditors: amounts falling due within one year	5	( 55,193)		( 33,501)
Net current assets		72,742		64,486
Total assets less current liabilities		72,742		64,486
Net assets		72,742		64,486
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		72,642		64,386
Total shareholder's funds		72,742		64,486

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Wineandbarrels Limited (registered number: 11884424) were approved and authorised for issue by the Director on 04 September 2025. They were signed on its behalf by:

Mr Jakob Dau Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Wineandbarrels Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2nd Floor 168 Shoreditch High Street, London, E1 6RA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Debtors

	2024		2023
	£		£
Trade debtors	11,119		13,172
Amounts owed by Group undertakings	92,490		37,140
Other debtors	19,741		10,000
	123,350		60,312

4. Cash and cash equivalents

	2024		2023
	£		£
Cash at bank and in hand	4,585		37,675

5. Creditors: amounts falling due within one year

	2024		2023
	£		£
Trade creditors	20,325		13,817
Accruals	4,500		4,500
Taxation and social security	30,368		15,184
	55,193		33,501

6. Called-up share capital

	2024		2023
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

7. Related party transactions

At the balance sheet date included in Debtors was a balance due to the company of £92,490 (2023: £37,140) from W& B A/S , a company under common control.

8. Ultimate controlling party

The company is controlled by its parent company W & B Exports APS, a company registered in Denmark which owns 100% of the issued share capital.