Contents of the Financial Statements

for the Period Ended 28 September 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

Directors' report period ended 28 September 2025

The directors present their report with the financial statements of the company for the period ended 28 September 2025

Directors

The directors shown below have held office during the whole of the period from
30 September 2024 to 28 September 2025

PD Baumann
RA Hallam
CA Moore
JS Neilson
AE Parr
LR Rossdale
CJ Vyse

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
12 February 2026

And signed on behalf of the board by:
Name: PD Baumann
Status: Director

Profit And Loss Account

for the Period Ended 28 September 2025

	2025	2024
	£	£
Turnover:	7,506,402	7,914,922
Cost of sales:	( 2,382,070 )	( 2,400,172 )
Gross profit(or loss):	5,124,332	5,514,750
Administrative expenses:	( 2,011,569 )	( 1,794,708 )
Operating profit(or loss):	3,112,763	3,720,042
Interest receivable and similar income:	133,754	161,964
Profit(or loss) before tax:	3,246,517	3,882,006
Tax:	( 11,921 )	( 1,897 )
Profit(or loss) for the financial year:	3,234,596	3,880,109

Balance sheet

As at 28 September 2025

	Notes	2025	2024
		£	£
Fixed assets
Intangible assets:	3	15,042	22,563
Tangible assets:	4	59,773	17,007
Total fixed assets:		74,815	39,570
Current assets
Stocks:	5	352,699	459,670
Debtors:	6	388,069	407,126
Cash at bank and in hand:		3,581,721	2,985,190
Investments:	7		1,500,000
Total current assets:		4,322,489	5,351,986
Creditors: amounts falling due within one year:	8	( 888,965 )	( 1,248,547 )
Net current assets (liabilities):		3,433,524	4,103,439
Total assets less current liabilities:		3,508,339	4,143,009
Total net assets (liabilities):		3,508,339	4,143,009
Capital and reserves
Called up share capital:		100,000	100,000
Profit and loss account:		3,408,339	4,043,009
Total Shareholders' funds:		3,508,339	4,143,009

The notes form part of these financial statements

Balance sheet statements

For the year ending 28 September 2025 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 28 September 2025

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover represents income receivable from the Westminster Abbey shop, Cellarium shop, online shop, commission from the operation of the Cellarium cafe and kiosk, and from the provision of venue hire. Turnover is recognised to the extent that the Company obtains the right to consideration in exchange for its performance and is measured at the fair value of the consideration received excluding discounts, rebates, VAT and other sales taxes or duty. Turnover is recognised when the agreed services have been performed or the significant risks and rewards of ownership of the goods have passed to the buyer, 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 transaction can be measured reliably.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are normally capitalised at cost where expenditure is greater than £5,000. Cost includes the original purchase price of the asset and the cost of bringing that asset to its working condition for its intended use by the Company. Batches of items below this threshold are capitalised if they collectively exceed £5,000 and are part of one project. Depreciation is provided on all fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows: - Fixtures, fittings and equipment - between 3 and 5 years on a straight-line basis

  Intangible fixed assets amortisation policy

  Intangible assets are normally capitalised at cost where the cost exceeds £5,000. Intangible assets are measured at cost less accumulated amortisation and any accumulated impairment losses. Software development costs are recognised as an intangible asset when all of the following criteria are demonstrated: - The technical feasibility of completing the software so that it will be available for use or sale - The intention to complete the software and use or sell it - The ability to use the software or sell it - How the software will generate probably future economic benefits - The availability of adequate technical, financial and other resources to complete the development and to use or sell the software - The ability to measure reliably the expenditure attributable to the software during its development Amortisation is charged to allocate the cost of intangibles less their residual values over their estimated useful lives, using the straight-line method. The intangible assets are amortised over the following useful economic lives: - Computer software - between 3 and 5 years on a straight-line basis

  Other accounting policies

  Statement of compliance, basis of preparation and assessment of going concern Cash flow statement Expenditure Gift Aid Pension costs Operating leases Impairment of assets Foreign currency Stock Deferred taxation Cash and cash equivalents Short-term debtors and creditors Loans

Notes to the Financial Statements

for the Period Ended 28 September 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	24	23