Company registration number 9610986 (England and Wales)
JENKINS & BECKERS FINE WINE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
JENKINS & BECKERS FINE WINE LIMITED
COMPANY INFORMATION
Directors
Mrs Alison Cumming
Mrs Phoebe Barratt
Mr Robert Cumming
Mrs Hester Marsden
Mrs Chloe Jenkins
Company number
9610986
Registered office
4A Mill Yard
Childerley
Dry Drayton
Cambridge
Cambridgeshire
England
CB23 8BA
Accountants
Xeinadin South East Ltd
Moreton House
31 High street
Buckingham
Buckinghamshire
United Kingdom
MK18 1NU
JENKINS & BECKERS FINE WINE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
JENKINS & BECKERS FINE WINE LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Stocks
1,415,157
1,468,205
Debtors
4
8,104
31,913
Cash at bank and in hand
6,888
41,613
1,430,149
1,541,731
Creditors: amounts falling due within one year
5
(154,828)
(263,159)
Net current assets
1,275,321
1,278,572
Creditors: amounts falling due after more than one year
6
(1,080,820)
(1,080,820)
Net assets
194,501
197,752
Capital and reserves
Called up share capital
2,339
2,339
Profit and loss reserves
192,162
195,413
Total equity
194,501
197,752

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved by the board of directors and authorised for issue on 31 March 2026 and are signed on its behalf by:
Mrs Alison Cumming
Mr Robert Cumming
Director
Director
Company registration number 9610986 (England and Wales)
JENKINS & BECKERS FINE WINE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

Jenkins & Beckers Fine Wine Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4A Mill Yard, Childerley, Dry Drayton, Cambridge, Cambridgeshire, England, CB23 8BA.

1.1
Basis of preparation

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 a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is amortised over its estimated useful life.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

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.

JENKINS & BECKERS FINE WINE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
2
Employees

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

2025
2024
Number
Number
Total
0
0
3
Intangible fixed assets
Goodwill
£
Cost
At 1 August 2024 and 31 July 2025
50,000
Amortisation and impairment
At 1 August 2024 and 31 July 2025
50,000
Carrying amount
At 31 July 2025
-
0
At 31 July 2024
-
0
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
4,646
19,648
Corporation tax recoverable
1,012
-
0
Other debtors
2,446
12,265
8,104
31,913
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
40,354
72,641
Trade creditors
2,802
3,283
Corporation tax
-
0
32,388
Other creditors
82,944
27,944
Accruals and deferred income
28,728
126,903
154,828
263,159
JENKINS & BECKERS FINE WINE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
1,080,820
1,080,820
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