REGISTERED NUMBER: 03639455 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

RD WINES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Densem

Mrs M Densem

S E Leonard

REGISTERED OFFICE:

Leonard Curtis Hoiuse Elms Square

Bury New Road

Whitefield

Manchester

Greater Manchester

M45 7TA

REGISTERED NUMBER:

03639455 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

Black Country House

Rounds Green Road

Oldbury

West Midlands

B69 2DG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

539

672

539

672

CURRENT ASSETS

Stocks

-

9,989

Debtors

6

1,130

9,920

Cash at bank

6,448

18,514

7,578

38,423

CREDITORS

Amounts falling due within one year

7

25,100

20,018

NET CURRENT (LIABILITIES)/ASSETS

(17,522

)

18,405

TOTAL ASSETS LESS CURRENT LIABILITIES

(16,983

)

19,077

CREDITORS

Amounts falling due after more than one year

8

-

9,167

NET (LIABILITIES)/ASSETS

(16,983

)

9,910

CAPITAL AND RESERVES

Called up share capital

133

133

Share premium

27,208

27,208

Capital redemption reserve

2

2

Retained earnings

(44,326

)

(17,433

)

(16,983

)

9,910

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 11 May 2026 and were signed on its behalf by:

S E Leonard - Director

1.	STATUTORY INFORMATION

RD 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.

Post year end the Company changed it's registered office from 4 Pillory Street, Nantwich, Chesire, CW5 5BD to the address disclosed 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of two businesses in 1999 and 2016 respectively, is being amortised evenly over its estimated useful life of 20 years.

Tangible fixed assets

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

Plant and machinery etc

-

20% on reducing balance

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

Short term debtors are measured at the transaction price, less any impairment.

Short term creditors are measured at the transaction price.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 November 2024

and 31 October 2025

466,750

Amortisation

At 1 November 2024

and 31 October 2025

466,750

Net book value

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

Cost

At 1 November 2024

and 31 October 2025

6,473

Depreciation

At 1 November 2024

5,801

Charge for year

133

At 31 October 2025

5,934

Net book value

At 31 October 2025

539

At 31 October 2024

672

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,130

9,920

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

10,000

Trade creditors

5,000

1,040

Other creditors

20,100

8,978

25,100

20,018

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

9,167

9.	LEASING AGREEMENTS

At the year end the company had operating lease commitments of £Nil (2024:£Nil)