REGISTERED NUMBER: 14469284 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

CD Wines And Foods Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

V Herrando

J Vicente Pacheco

J Velo-Rego

SECRETARY:

J Vicente Pacheco

REGISTERED OFFICE:

25 Metro Business Centre

Kangley Bridge Road

London

SE26 5BW

REGISTERED NUMBER:

14469284 (England and Wales)

AUDITORS:

Thornton Springer LLP

Chartered Accountants and

Statutory Auditor

67 Westow Street

London

SE19 3RW

FIXED ASSETS

Tangible assets

5

899,628

959,190

CURRENT ASSETS

Stocks

6

691,863

742,871

Debtors

7

1,201,086

1,149,558

Cash at bank and in hand

638,464

663,957

2,531,413

2,556,386

CREDITORS

Amounts falling due within one year

8

(1,978,794

)

(2,123,259

)

NET CURRENT ASSETS

552,619

433,127

TOTAL ASSETS LESS CURRENT LIABILITIES

1,452,247

1,392,317

CREDITORS

Amounts falling due after more than one year

9

(910,000

)

(1,001,906

)

NET ASSETS

542,247

390,411

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

12

542,147

390,311

SHAREHOLDERS' FUNDS

542,247

390,411

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

J Vicente Pacheco - Director

1.	STATUTORY INFORMATION

CD Wines And Foods 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the recognition of certain financial assets and liabilities measured at fair value.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities at the balance sheet date and the amounts reported for revenue and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.

Depreciation is provided so as to write down the assets to their residual values over their estimated useful lives as set out above. The selection of these residual values and estimated lives requires the exercise of management judgement.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Freehold property

-

4% on cost

Motor vehicles

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase and other costs incurred in bringing stock to its present location and condition, including any import costs, duties and carriage.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 17 ) .

5.	TANGIBLE FIXED ASSETS

Freehold

Motor

property

vehicles

Totals

£

£

£

COST

At 1 January 2025

939,907

71,777

1,011,684

Disposals

-

(16,500

)

(16,500

)

At 31 December 2025

939,907

55,277

995,184

DEPRECIATION

At 1 January 2025

29,764

22,730

52,494

Charge for year

37,234

13,803

51,037

Eliminated on disposal

-

(7,975

)

(7,975

)

At 31 December 2025

66,998

28,558

95,556

NET BOOK VALUE

At 31 December 2025

872,909

26,719

899,628

At 31 December 2024

910,143

49,047

959,190

Included in cost of land and buildings is freehold land of £ 291,543 (2024 - £ 291,543 ) which is not depreciated.

6.

STOCKS

31.12.25

31.12.24

£

£

Finished goods

691,863

742,871

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

1,190,643

1,136,667

Other debtors

-

934

Prepayments and accrued income

10,443

11,957

1,201,086

1,149,558

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

1,026,942

1,077,259

Taxation and social security

302,541

314,534

Other creditors

649,311

731,466

1,978,794

2,123,259

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

910,000

1,001,906

10.	SECURED DEBTS

There is a fixed and floating charge over the assets of the company by C&D Wines Limited.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

£1

100

100

12.

RESERVES

Retained

earnings

£

At 1 January 2025

390,311

Profit for the year

151,836

At 31 December 2025

542,147

13.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Zahid Saleem (Senior Statutory Auditor)

for and on behalf of Thornton Springer LLP

14.	ULTIMATE CONTROLLING PARTY

The directors are considered to be the ultimate controlling parties by virtue of their ability to act in concert in respect of the financial and operating policies of the company.