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Registered number: 11553592 Northbrook Vineyard Limited Unaudited Financial statements Information for filing with the registrar For the year ended 31 March 2025
Northbrook Vineyard Limited Registered number: 11553592 Statement of financial position As at 31 March 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 14,000 |  | 17,500
Tangible assets | 5 |  | 1,101,920 |  | 1,197,246
|  |  | 1,115,920 |  | 1,214,746
Current assets |  |  |  |  |
Stocks |  | 760,090 |  | 693,955 |
Debtors: amounts falling due within one year | 6 | 51,171 |  | 32,595 |
Cash at bank and in hand | 7 | 39,336 |  | 30,563 |
|  | 850,597 |  | 757,113 |
Creditors: amounts falling due within one year | 8 | (1,718,461) |  | (3,355,738) |
Net current liabilities |  |  | (867,864) |  | (2,598,625)
Total assets less current liabilities |  |  | 248,056 |  | (1,383,879)
Net assets/(liabilities) |  |  | 248,056 |  | (1,383,879)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 1 |  | 1
Profit and loss account |  |  | 248,055 |  | (1,383,880)
|  |  | 248,056 |  | (1,383,879)
Page 1
Northbrook Vineyard Limited Registered number: 11553592 Statement of financial position (continued) As at 31 March 2025 The director considers 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 director acknowledges his 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 comprehensive income 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:
J E Tuttiett
Director
Date: 23 December 2025
Page 2
Northbrook Vineyard Limited Notes to the financial statements For the year ended 31 March 2025
1. | General information
Northbrook Vineyard Limited is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales (registered number: 11553592). The Company's registered office address is Prospect Place, Moorside Road, Winchester, England, SO23 7RX. The principal activity of the Company is the growing of grapes. The financial statements are presented in Sterling, which is the functional currency of the Company. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 | Going concern
In assessing the ability of the Company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the Company. As a result, the director considers it appropriate to prepare the financial statements on a going concern basis.
| 2.3 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.4 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence. Page 3
Northbrook Vineyard Limited Notes to the financial statements For the year ended 31 March 2025 2. Accounting policies (continued)
| 2.5 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Short-term leasehold property | - | 10% | Straight line method
|  |  |  | Plant and machinery | - | 25% | Straight line method
|  |  |  | Motor vehicles | - | 25% | Straight line method
|  |  |  | Fixtures and fittings | - | 25% | Straight line method
|  |  |  | Office equipment | - | 25% | Straight line method
|  |  |  | Computer equipment | - | 25% | Straight line method
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
Northbrook Vineyard Limited Notes to the financial statements For the year ended 31 March 2025 2. Accounting policies (continued)
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.8 | 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.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 8).
Page 5
Northbrook Vineyard Limited Notes to the financial statements For the year ended 31 March 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 April 2024 | 35,000
| At 31 March 2025 | 35,000
| Amortisation |
| At 1 April 2024 | 17,500
| Charge for the year on owned assets | 3,500
| At 31 March 2025 | 21,000
| Net book value |
| At 31 March 2025 | 14,000
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Northbrook Vineyard Limited Notes to the financial statements For the year ended 31 March 2025
5. | Tangible fixed assets
|  | Freehold property | Short-term leasehold property | Plant and machinery | Motor vehicles | Fixtures and fittings
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 April 2024 | 329,659 | 795,302 | 149,089 | 29,442 | 57,703
| Additions | - | 33,976 | - | - | 4,028
| At 31 March 2025 | 329,659 | 829,278 | 149,089 | 29,442 | 61,731
| Depreciation |  |  |  |  |
| At 1 April 2024 | - | 74,497 | 86,619 | 7,851 | 11,112
| Charge for the year on owned assets | - | 81,353 | 27,016 | 7,361 | 14,289
| At 31 March 2025 | - | 155,850 | 113,635 | 15,212 | 25,401
| Net book value |  |  |  |  |
| At 31 March 2025 | 329,659 | 673,428 | 35,454 | 14,230 | 36,330
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 1,519 | 16,609 | 1,379,323
| Additions | - | 1,132 | 39,136
| At 31 March 2025 | 1,519 | 17,741 | 1,418,459
| Depreciation |  |  |
| At 1 April 2024 | 563 | 1,434 | 182,076
| Charge for the year on owned assets | 228 | 4,216 | 134,463
| At 31 March 2025 | 791 | 5,650 | 316,539
| Net book value |  |  |
| At 31 March 2025 | 728 | 12,091 | 1,101,920
Page 7
Northbrook Vineyard Limited Notes to the financial statements For the year ended 31 March 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 576 | 355
| Other debtors | 31,961 | 32,240
| Prepayments and accrued income | 18,634 | -
|  | 51,171 | 32,595
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 39,336 | 30,563
|  | 39,336 | 30,563
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 30,386 | 18,174
| Other creditors | 1,684,075 | 3,333,564
| Accruals and deferred income | 4,000 | 4,000
|  | 1,718,461 | 3,355,738
Page 8
Northbrook Vineyard Limited Notes to the financial statements For the year ended 31 March 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
10. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £3,475 (2024 : £7,570).
Page 9