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REGISTERED NUMBER: 05800905 (England and Wales)

| Financial Statements |

| for the Year Ended 30 June 2025 |

| for |

| The Guildford Wine Company Limited |

| The Guildford Wine Company Limited (Registered number: 05800905) |

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| The Guildford Wine Company Limited |

Company Information

for the Year Ended 30 June 2025

| DIRECTOR: | B Watkins

| REGISTERED OFFICE: | 28 Headley Road

| Grayshott

| Hindhead

| Surrey

| GU26 6LD

| REGISTERED NUMBER: | 05800905 (England and Wales)

| ACCOUNTANTS: | Wilson Partners Limited

| Chancery House

| 30 St Johns Road

| Woking

| Surrey

| GU21 7SA

| The Guildford Wine Company Limited (Registered number: 05800905) |

Statement of Financial Position

30 June 2025

| 30/6/25 |  | 30/6/24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | - |  |

Property, plant and equipment | 6 | 1,144 |  | 3,069 |  |

1,144 |  | 3,069 |  |

CURRENT ASSETS

Inventories | 186,136 |  | 251,087 |  |

Debtors | 7 | 1,149 |  | 4,348 |  |

Cash at bank and in hand | 46,775 |  | 47,456 |  |

234,060 |  | 302,891 |  |

CREDITORS

Amounts falling due within one year | 8 | (64,143 | ) | (99,213 | ) |

NET CURRENT ASSETS | 169,917 |  | 203,678 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 171,061 |  | 206,747 |  |

PROVISIONS FOR LIABILITIES | (217 | ) | (10,583 | ) |

NET ASSETS | 170,844 |  | 196,164 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 170,744 |  | 196,064 |  |

SHAREHOLDERS' FUNDS | 170,844 |  | 196,164 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 Guildford Wine Company Limited (Registered number: 05800905) |

Statement of Financial Position - continued

30 June 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 November 2025 and were signed by:

B Watkins - Director

| The Guildford Wine Company Limited (Registered number: 05800905) |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| The Guildford Wine Company 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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, for the sale of alcohol and beverages, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of three years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Inventories 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 Statement of Income and Retained Earnings, 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| The Guildford Wine Company Limited (Registered number: 05800905) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

3. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charges to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| Cost

| At 1 July 2024

| and 30 June 2025 | 13,896 |  |

| Amortisation

| At 1 July 2024

| and 30 June 2025 | 13,896 |  |

| Net book value

| At 30 June 2025 | - |  |

| At 30 June 2024 | - |  |

6. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| Cost

| At 1 July 2024

| and 30 June 2025 | 40,274 |  | 16,690 |  | 56,964 |  |

| Depreciation

| At 1 July 2024 | 37,602 |  | 16,293 |  | 53,895 |  |

| Charge for year | 1,826 |  | 99 |  | 1,925 |  |

| At 30 June 2025 | 39,428 |  | 16,392 |  | 55,820 |  |

| Net book value

| At 30 June 2025 | 846 |  | 298 |  | 1,144 |  |

| At 30 June 2024 | 2,672 |  | 397 |  | 3,069 |  |

| The Guildford Wine Company Limited (Registered number: 05800905) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30/6/25 |  | 30/6/24

£ | £ |

| Other debtors | 1,149 |  | 4,348 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30/6/25 |  | 30/6/24

£ | £ |

| Trade creditors | 29,741 |  | 66,694 |  |

| Taxation and social security | 13,302 |  | 17,008 |  |

| Other creditors | 21,100 |  | 15,511 |  |

64,143 |  | 99,213 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 30/6/25 |  | 30/6/24

£ | £ |

| Within one year | 17,000 |  | 15,833 |  |

| Between one and five years | 24,083 |  | 41,083 |  |

41,083 |  | 56,916 |  |