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REGISTERED NUMBER: 10766065 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD 1 MAY 2024 TO 13 APRIL 2025 |

| FOR |

| WINEFLOW CLEARANCE LTD |

WINEFLOW CLEARANCE LTD (REGISTERED NUMBER: 10766065)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2024 TO 13 APRIL 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

WINEFLOW CLEARANCE LTD

COMPANY INFORMATION

FOR THE PERIOD 1 MAY 2024 TO 13 APRIL 2025

| DIRECTORS: | M J Treleaven

| I R Liddell

| REGISTERED OFFICE: | Upminster Court

| 133 Hall Lane

| Upminster

| RM14 1AL

| BUSINESS ADDRESS: | Bolney Place

| Cowfold Road

| Bolney

| West Sussex

| RH17 5QT

| REGISTERED NUMBER: | 10766065 (England and Wales)

| ACCOUNTANTS: | Carpenter Box Limited

| 26 Stroudley Road

| Brighton

| East Sussex

| BN1 4BH

WINEFLOW CLEARANCE LTD (REGISTERED NUMBER: 10766065)

BALANCE SHEET

13 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,106 |  | 1,316 |  |

CURRENT ASSETS

Debtors | 5 | 540,302 |  | 471,957 |  |

Cash at bank and in hand | 3,084,346 |  | 2,044,987 |  |

3,624,648 |  | 2,516,944 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,484,709 |  | 930,384 |  |

NET CURRENT ASSETS | 2,139,939 |  | 1,586,560 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,141,045 |  | 1,587,876 |  |

PROVISIONS FOR LIABILITIES | 7 | 210 |  | 187 |  |

NET ASSETS | 2,140,835 |  | 1,587,689 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 2,140,735 |  | 1,587,589 |  |

SHAREHOLDERS' FUNDS | 2,140,835 |  | 1,587,689 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 13 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 13 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 April 2026 and were signed on its behalf by:

M J Treleaven - Director

WINEFLOW CLEARANCE LTD (REGISTERED NUMBER: 10766065)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2024 TO 13 APRIL 2025

1. | STATUTORY INFORMATION

| Wineflow Clearance Ltd 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

| Revenue is measured at fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances.

| Revenue from services are recognised when service has been delivered.

| Tangible fixed assets

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

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

WINEFLOW CLEARANCE LTD (REGISTERED NUMBER: 10766065)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 MAY 2024 TO 13 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 8 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024 | 1,370 |  | 11,531 |  | 12,901 |  |

| Additions | 275 |  | 1,049 |  | 1,324 |  |

| Disposals | (996 | ) | (3,146 | ) | (4,142 | ) |

| At 13 April 2025 | 649 |  | 9,434 |  | 10,083 |  |

| DEPRECIATION

| At 1 May 2024 | 868 |  | 10,717 |  | 11,585 |  |

| Charge for period | 143 |  | 1,084 |  | 1,227 |  |

| Eliminated on disposal | (689 | ) | (3,146 | ) | (3,835 | ) |

| At 13 April 2025 | 322 |  | 8,655 |  | 8,977 |  |

| NET BOOK VALUE

| At 13 April 2025 | 327 |  | 779 |  | 1,106 |  |

| At 30 April 2024 | 502 |  | 814 |  | 1,316 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 538,239 |  | 469,347 |  |

| Other debtors | 2,063 |  | 2,610 |  |

540,302 |  | 471,957 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 733,310 |  | 127,814 |  |

| Taxation and social security | 78,413 |  | 192,185 |  |

| Other creditors | 672,986 |  | 610,385 |  |

1,484,709 |  | 930,384 |  |

WINEFLOW CLEARANCE LTD (REGISTERED NUMBER: 10766065)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 MAY 2024 TO 13 APRIL 2025

7. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 210 |  | 187 |  |

| Deferred |

| tax |

£ |

| Balance at 1 May 2024 | 187 |  |

| Charge to Statement of Income and Retained Earnings during period | 23 |  |

| Balance at 13 April 2025 | 210 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

9. | RELATED PARTY DISCLOSURES

| During the period the following transactions were made with Wineflow Freight Forwarding Limited, a company with mutual shareholders and directors.

|  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| Sales |  | 1,709,392 |  | 410,439 |  |

| Recharges expenses to Wineflow Freight Forwarding Limited |  | Nil |  | Nil |  |

| During the period the following transactions were made with Transflow Logistics Limited, a company with a mutual shareholder and director.

|  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| Recharged expenses to Transflow Logistics Limited |  | Nil |  | Nil |  |