ACCOUNTS - Final Accounts

Registered number: 13578851

GREAT WHEATLEY VINEYARD LIMITED

Formerly House On The Hill Wine Limited

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025


GREAT WHEATLEY VINEYARD LIMITED Formerly House On The Hill Wine Limited REGISTERED NUMBER:13578851

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	13,417		100
		13,417		100
Creditors: amounts falling due within one year	5	(4,656)		-
Net current assets			8,761		100
Total assets less current liabilities			8,761		100

Net assets			8,761		100

Capital and reserves
Called up share capital	100	100
Profit and loss account	8,661	-
	8,761	100

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GREAT WHEATLEY VINEYARD LIMITED Formerly House On The Hill Wine Limited REGISTERED NUMBER:13578851

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

A J Dean

Director

Date: 17 December 2025

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GREAT WHEATLEY VINEYARD LIMITED Formerly House On The Hill Wine Limited

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Great Wheatley Vineyard Limited is a private company limited by shares, incorporated in England and
Wales. Its registered office is C/O Venthams, 32-38 East Street, Rochford, Essex, SS4 1DB.

The principal activity of the company is that of a wine wholesaler and retailer.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 -0).

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GREAT WHEATLEY VINEYARD LIMITED Formerly House On The Hill Wine Limited

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Debtors

					2025	2024
					£	£


Trade debtors	346	-
Other debtors	13,071	100
	13,417	100

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	226	-
Amounts owed to group undertakings	2,963	-
Accruals and deferred income	1,467	-
	4,656	-

6.	Related party transactions
	At the balance sheet date the company owed £12,971 to companies under common control in respect of interest free loans repayabe on demand.

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