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REGISTERED NUMBER: OC380708 (England and Wales)

















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

JURGEN KAISER WINES LLP
JURGEN KAISER WINES LLP (REGISTERED NUMBER: OC380708)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JURGEN KAISER WINES LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2025







DESIGNATED MEMBERS: M J Kaiser
C J Kaiser





REGISTERED OFFICE: Church Fold
Leathley Lane
Leathley
Otley
West Yorkshire
LS21 2JX





REGISTERED NUMBER: OC380708 (England and Wales)





ACCOUNTANTS: Cresswells
12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD
Page 1
JURGEN KAISER WINES LLP (REGISTERED NUMBER: OC380708)

BALANCE SHEET
31ST MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 162,119 165,844

CURRENT ASSETS
Stocks 1,039,300 1,145,558
Debtors 5 180,300 188,099
Cash at bank and in hand 27,175 5,822
1,246,775 1,339,479
CREDITORS
Amounts falling due within one year 6 322,659 278,427
NET CURRENT ASSETS 924,116 1,061,052
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS
1,086,235
1,226,896

LOANS AND OTHER DEBTS DUE TO
MEMBERS
7
956,235
1,096,896

MEMBERS' OTHER INTERESTS
Fair value reserve 8 130,000 130,000
1,086,235 1,226,896

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 7 956,235 1,096,896
Members' other interests 130,000 130,000
1,086,235 1,226,896

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31st March 2025.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The notes form part of these financial statements

Page 2 continued...
JURGEN KAISER WINES LLP (REGISTERED NUMBER: OC380708)

BALANCE SHEET - continued
31ST MARCH 2025


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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 16th December 2025 and were signed by:





C J Kaiser - Designated member

The notes form part of these financial statements

Page 3
JURGEN KAISER WINES LLP (REGISTERED NUMBER: OC380708)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025

1. STATUTORY INFORMATION

Jurgen Kaiser Wines LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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


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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Improvements to property - 25% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2024 - 3 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
Freehold to and
property property fittings
£    £    £   
COST OR VALUATION
At 1st April 2024
and 31st March 2025 175,000 1,342 7,263
DEPRECIATION
At 1st April 2024 10,050 1,289 6,664
Charge for year 3,500 15 140
At 31st March 2025 13,550 1,304 6,804
NET BOOK VALUE
At 31st March 2025 161,450 38 459
At 31st March 2024 164,950 53 599

Page 4 continued...
JURGEN KAISER WINES LLP (REGISTERED NUMBER: OC380708)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST OR VALUATION
At 1st April 2024
and 31st March 2025 6,031 1,543 191,179
DEPRECIATION
At 1st April 2024 5,790 1,542 25,335
Charge for year 70 - 3,725
At 31st March 2025 5,860 1,542 29,060
NET BOOK VALUE
At 31st March 2025 171 1 162,119
At 31st March 2024 241 1 165,844

Cost or valuation at 31st March 2025 is represented by:

Improvements Fixtures
Freehold to and
property property fittings
£    £    £   
Valuation in 2024 130,000 - -
Cost 45,000 1,342 7,263
175,000 1,342 7,263

Motor Computer
vehicles equipment Totals
£    £    £   
Valuation in 2024 - - 130,000
Cost 6,031 1,543 61,179
6,031 1,543 191,179

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 173,326 175,550
Other debtors - 5,661
VAT 1,222 -
Prepayments 5,752 6,888
180,300 188,099

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 1,878 11,058
Trade creditors 17,336 7,280
VAT - 7,669
Other creditors 296,071 245,051
Accrued expenses 7,374 7,369
322,659 278,427

Page 5 continued...
JURGEN KAISER WINES LLP (REGISTERED NUMBER: OC380708)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

7. LOANS AND OTHER DEBTS DUE TO MEMBERS
2025 2024
£    £   
Amounts owed to members in respect of profits 956,235 1,096,896

Falling due within one year 956,235 1,096,896

Loans and other debts to members would rank pari passu to other creditors.

8. RESERVES
Fair
value
reserve
£   
At 1st April 2024 130,000
At 31st March 2025 130,000

Page 6