REGISTERED NUMBER: 10264341 (England and Wales)

Clifton Food And Wine Limited

Financial Statements for the Year Ended 31 July 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

6

DIRECTORS:

Mr Priyesh Kanubhai Patel

Mrs Trusha Priyesh Patel

SECRETARY:

Mr Priyesh Kanubhai Patel

REGISTERED OFFICE:

Bridge House

9-13 Holbrook Lane

Coventry

West Midlands

CV6 4AD

REGISTERED NUMBER:

10264341 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Intangible assets

4

8,000

16,000

Property, plant and equipment

5

12,837

6,105

20,837

22,105

CURRENT ASSETS

Inventories

38,395

40,194

Debtors

6

5,787

166

Cash at bank and in hand

22,794

16,677

66,976

57,037

CREDITORS

Amounts falling due within one year

7

53,123

44,210

NET CURRENT ASSETS

13,853

12,827

TOTAL ASSETS LESS CURRENT LIABILITIES

34,690

34,932

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

33,690

33,932

SHAREHOLDERS' FUNDS

34,690

34,932

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 19 January 2026 and were signed on its behalf by:

Mr Priyesh Kanubhai Patel - Director

1.	STATUTORY INFORMATION

Clifton Food And Wine 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 represents net sales of invoiced goods and services excluding Value Added Tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

80,000

AMORTISATION

At 1 August 2024

64,000

Charge for year

8,000

At 31 July 2025

72,000

NET BOOK VALUE

At 31 July 2025

8,000

At 31 July 2024

16,000

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 August 2024

28,811

Additions

11,011

At 31 July 2025

39,822

DEPRECIATION

At 1 August 2024

22,706

Charge for year

4,279

At 31 July 2025

26,985

NET BOOK VALUE

At 31 July 2025

12,837

At 31 July 2024

6,105

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

5,787

64

Other debtors

-

102

5,787

166

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

13,257

22,545

Taxation and social security

2,007

460

Other creditors

37,859

21,205

53,123

44,210

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

1,000

Ordinary

£1

1,000

1,000

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 July 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

Date: .............................................