BROMLEY BROOK VINEYARD LTD


Directors	DEL BIANCO, Margherita
	KEMPSON, Matthew John


Registered Address	Waterloo House 2 Colchester Road
	St. Osyth
	Clacton-On-Sea
	CO16 8HA


Registered Number	12394472 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		306,300		281,994
			306,300		281,994
Current assets
Stocks	4	90,125		53,633
Debtors	5	21,787		16,673
Cash at bank and on hand		2,452		10,780
		114,364		81,086
Creditors amounts falling due within one year	6	(581,905)		(522,909)
Net current assets (liabilities)			(467,541)		(441,823)
Total assets less current liabilities			(161,241)		(159,829)
Provisions for liabilities	7		(6,126)		-
Net assets			(167,367)		(159,829)
Capital and reserves
Called up share capital			2		2
Profit and loss account			(167,369)		(159,831)
Shareholders' funds			(167,367)		(159,829)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 11 May 2026, and are signed on its behalf by:

DEL BIANCO, Margherita
Director
Registered Company No. 12394472

BROMLEY BROOK VINEYARD LTD

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 

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. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	25

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Total
	£	£	£
Cost or valuation
At 01 February 25	205,649	177,034	382,683
Additions	4,379	52,017	56,396
At 31 January 26	210,028	229,051	439,079
Depreciation and impairment
At 01 February 25	-	100,689	100,689
Charge for year	-	32,090	32,090
At 31 January 26	-	132,779	132,779
Net book value
At 31 January 26	210,028	96,272	306,300
At 31 January 25	205,649	76,345	281,994

4.	Stocks

	2026	2025
	£	£
Work in progress	-	21,686
Finished goods	69,150	16,074
Other stocks	20,975	15,873
Total	90,125	53,633

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	18,883	7,769
Other debtors	1,905	8,413
Prepayments and accrued income	999	491
Total	21,787	16,673

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Other creditors	581,744	522,756
Accrued liabilities and deferred income	161	153
Total	581,905	522,909

7.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	6,126	-
Total	6,126	-

8.	Directors advances, credits and guarantees
	As at 31st January 2026, Mr Kempson had loaned the company £578,847 (2025 - £506,847) and Miss Del Bianco had loaned the company £2,897 (2025 - £2,897). Both loans are repayable upon demand, subject to the availability of cash reserves. There is no interest due on the loans.