REGISTERED NUMBER: 07540150 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

WOODCHESTER VALLEY VINEYARD LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs F J Shiner

REGISTERED OFFICE:

Smith House

George Street

Nailsworth

Stroud

Gloucestershire

GL6 0AG

REGISTERED NUMBER:

07540150 (England and Wales)

ACCOUNTANTS:

Shiner Mitchell Fisher & Co Ltd

Smith House

George Street

Nailsworth

Stroud

Gloucestershire

GL6 0AG

FIXED ASSETS

Tangible assets

4

622,173

628,311

CURRENT ASSETS

Stocks

752,960

617,189

Debtors

5

60,744

51,377

Cash at bank and in hand

82,127

213,321

895,831

881,887

CREDITORS

Amounts falling due within one year

6

3,109,404

3,270,100

NET CURRENT LIABILITIES

(2,213,573

)

(2,388,213

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,591,400

)

(1,759,902

)

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

(1,592,400

)

(1,760,902

)

SHAREHOLDERS' FUNDS

(1,591,400

)

(1,759,902

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 December 2025 and were signed by:

Mrs F J Shiner - Director

1.	STATUTORY INFORMATION

Woodchester Valley Vineyard 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.

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 Companies Act 2006. 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, 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.

Land and buildings

-

2% & 6.67% on cost

Plant and machinery etc

-

2%, 4%, 6.67%, 10%, 20% & 33.33% on cost

Stocks

Stocks 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 Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

210,904

1,172,384

1,383,288

Additions

-

64,403

64,403

At 31 March 2025

210,904

1,236,787

1,447,691

DEPRECIATION

At 1 April 2024

56,521

698,456

754,977

Charge for year

4,943

65,598

70,541

At 31 March 2025

61,464

764,054

825,518

NET BOOK VALUE

At 31 March 2025

149,440

472,733

622,173

At 31 March 2024

154,383

473,928

628,311

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

55,644

41,804

Other debtors

5,100

9,573

60,744

51,377

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

-

3,200

Trade creditors

24,686

14,819

Taxation and social security

66,875

52,289

Other creditors

3,017,843

3,199,792

3,109,404

3,270,100

7.	RELATED PARTY DISCLOSURES

8.	ULTIMATE CONTROLLING PARTY