Maud Heath Wine Trading Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 06406680

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		108,920

			-		108,920
CURRENT ASSETS
Stocks	5	-		187,964
Debtors	6	2		42,313
Cash at bank and in hand		1,219		-

		1,221		230,277
Creditors: Amounts Falling Due Within One Year	7	(1,220 )		(443,015 )

NET CURRENT ASSETS (LIABILITIES)			1		(212,738 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1		(103,818 )

Creditors: Amounts Falling Due After More Than One Year	8		-		(17,642 )

NET ASSETS/(LIABILITIES)			1		(121,460 )

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			(1 )		(121,462 )

SHAREHOLDERS' FUNDS			1		(121,460)

Page 1

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Maud Heath Wine Trading Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit 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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Steven Brooks

Director

17th December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Maud Heath Wine Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06406680 . The registered office is Wick Bridge Farm Wick Hill, Bremhill, Calne, Wiltshire, SN11 9LQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared on a break-up basis rather than the going concern basis. The directors resolved to cease trading on 31 December 2024 and the company has no plans to recommence trading. The company will be wound down in due course.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

The company ceased trading on 31 December 2024. Accordingly, turnover for the year ended 31 March 2025 only reflects trading activities up to that date.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: 1)

4. Tangible Assets

	Plant & Machinery
	£
Cost or Valuation
As at 1 April 2024	166,521
Revaluation	(108,920 )

As at 31 March 2025	57,601

Depreciation
As at 1 April 2024	57,601

As at 31 March 2025	57,601

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	108,920

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Maud Heath Wine Trading Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Stocks

	2025	2024
	£	£
Stock	-	187,964

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	763
Other debtors	2	41,550

	2	42,313

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	5,680
Bank loans and overdrafts	-	81,679
Other creditors	1,220	351,669
Taxation and social security	-	3,987

	1,220	443,015

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	17,642

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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