REGISTERED NUMBER: 09248988 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

WOODCHESTER VALLEY WINERY 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:

09248988 (England and Wales)

ACCOUNTANTS:

Shiner Mitchell Fisher & Co Ltd

Smith House

George Street

Nailsworth

Stroud

Gloucestershire

GL6 0AG

FIXED ASSETS

Tangible assets

4

2,078,133

1,809,874

CURRENT ASSETS

Debtors

5

333,353

614,723

Cash at bank

5,913

2,653

339,266

617,376

CREDITORS

Amounts falling due within one year

6

2,433,020

2,428,065

NET CURRENT LIABILITIES

(2,093,754

)

(1,810,689

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(15,621

)

(815

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(15,623

)

(817

)

SHAREHOLDERS' FUNDS

(15,621

)

(815

)

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 Winery 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% & 20% on cost

Plant and machinery etc

-

6.67%, 20% & 33.33% on cost

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 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

1,647,315

646,795

2,294,110

Additions

270,242

88,094

358,336

At 31 March 2025

1,917,557

734,889

2,652,446

DEPRECIATION

At 1 April 2024

188,073

296,163

484,236

Charge for year

39,048

51,029

90,077

At 31 March 2025

227,121

347,192

574,313

NET BOOK VALUE

At 31 March 2025

1,690,436

387,697

2,078,133

At 31 March 2024

1,459,242

350,632

1,809,874

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

13,345

13,813

Other debtors

320,008

600,910

333,353

614,723

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

84,198

185,229

Taxation and social security

1,349

1,887

Other creditors

2,347,473

2,240,949

2,433,020

2,428,065

7.	RELATED PARTY DISCLOSURES

8.	ULTIMATE CONTROLLING PARTY