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REGISTERED NUMBER: 15798723 (England and Wales)

Mackenzie Fine Wines Limited

Unaudited Financial Statements

for the Period 24 June 2024 to 30 June 2025

| Mackenzie Fine Wines Limited (Registered number: 15798723) |

Contents of the Financial Statements

for the Period 24 June 2024 to 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Mackenzie Fine Wines Limited |

Company Information

for the Period 24 June 2024 to 30 June 2025

| DIRECTOR: | Mrs C R Bailey

| SECRETARY: | Mr D M Bailey

| REGISTERED OFFICE: | Atlantic House

| 8 Bell Lane

| Uckfield

| East Sussex

| TN22 1QL

| REGISTERED NUMBER: | 15798723 (England and Wales)

| ACCOUNTANTS: | Swindells LLP

| Chartered Accountants

| Atlantic House

| 8 Bell Lane

| Bellbrook Industrial Estate

| Uckfield

| East Sussex

| TN22 1QL

| Mackenzie Fine Wines Limited (Registered number: 15798723) |

Balance Sheet

30 June 2025

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 4 | 937 |  |

| CURRENT ASSETS

| Debtors | 5 | 23,346 |  |  |

| Cash at bank and in hand | 28,170 |  |  |

51,516 |  |

| CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | 6 | 30,726 |  |  |

| NET CURRENT ASSETS | 20,790 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 21,727 |  |

| PROVISIONS FOR LIABILITIES | 234 |  |

| NET ASSETS | 21,493 |  |

| CAPITAL AND RESERVES

| Called up share capital | 7 | 10 |  |

| Retained earnings | 21,483 |  |

| SHAREHOLDERS' FUNDS | 21,493 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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.

| Mackenzie Fine Wines Limited (Registered number: 15798723) |

Balance Sheet - continued

30 June 2025

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 Profit and Loss has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 March 2026 and were signed by:

Mrs C R Bailey - Director

| Mackenzie Fine Wines Limited (Registered number: 15798723) |

Notes to the Financial Statements

for the Period 24 June 2024 to 30 June 2025

1. | STATUTORY INFORMATION

| Mackenzie Fine Wines 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 revenue, net of VAT, from commercial transactions under which the company supplies customers the services that it is in business to provide and it is recognised when it obtains , through performance under contract, the right to consideration for those services.

| Tangible fixed assets

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

| Computer equipment | - | 25% on cost

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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 period 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.

| Mackenzie Fine Wines Limited (Registered number: 15798723) |

Notes to the Financial Statements - continued

for the Period 24 June 2024 to 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| Additions | 1,249 |  |

| At 30 June 2025 | 1,249 |  |

| DEPRECIATION

| Charge for period | 312 |  |

| At 30 June 2025 | 312 |  |

| NET BOOK VALUE

| At 30 June 2025 | 937 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Trade debtors | 23,089 |  |

| Other debtors | 257 |  |

23,346 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Taxation and social security | 27,845 |  |

| Other creditors | 2,881 |  |

30,726 |  |

| Mackenzie Fine Wines Limited (Registered number: 15798723) |

Notes to the Financial Statements - continued

for the Period 24 June 2024 to 30 June 2025

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 8 | Ordinary share A | 1 | 8 |  |

| 2 | Ordinary share B | 1 | 2 |  |

10 |  |

| The following shares were allotted and fully paid for cash at par during the period:

| 8 Ordinary share A shares of 1 each

| 2 Ordinary share B shares of 1 each

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| At the balance sheet date, the director owed a balance totalling £257 to the company. This loan is unsecured, interest free and repayable on demand.

9. | RELATED PARTY DISCLOSURES

| During the period, total dividends of £51,000 were paid to the director.