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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

REH Kendermann (UK) Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Guard House (Building 89), Bicester Motion, Old Skimmingdish Lane, Bicester, Oxon, OX27 8AL.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover represents recharged expenses and management charges.

Recharged expenses arise where costs are incurred which are outside of the company’s ordinary activities. Such costs are recharged net of VAT to the parent company, REH Kendermann GmbH. Turnover in relation to recharged costs is recognised to the extent that there is a right to reimbursement of costs incurred.

Management charges are recognised in relation to the marketing services performed by the company. Amounts are invoiced each month in arrears based on the services provided.

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The company makes employer contributions into staff's defined contribution pension schemes. Contributions payable are charged to the profit and loss account in the year they are payable.

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The average monthly number of persons (including directors) employed by the company during the year was:

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 30 June 2025 and of its profit for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

In accordance with section 33.1A of FRS 102 disclosure is not given in these financial statements of transactions entered into between two or more members of the group, provided that any subsidiary which is party to the transaction is wholly owned by such a member.

Mr R N Jones (resigned 30 June 2025) was a director of SHWJ Ltd (formerly S H Jones Wines Ltd).

During the prior year S H Jones Wines Ltd raised service charges for the use of premises of £8,000. There were no such transactions in 2025.

Mr R N Jones, who resigned as a director on 30 June 2025, was a director of Yapp Brothers Limited, a company within the Group. Mr A Rittlinger, who remains a director of REH Kendermann (UK) Limited, is also a director of Yapp Brothers Limited.

The parent company is REH Kendermann GmbH, a company registered in Germany, which is controlled by Mr and Mrs C Reh, by virtue of their holding of 100% of the issued share capital.

Group financial statements may be obtained from REH Kendermann GmbH Weinkellerei, Am Ockenheimer Graben 35, D-55411 Bingen/Rhein.