REGISTERED NUMBER: 08162966 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

CHELSEA VINTNERS LONDON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T de Yong

R J Eyles

R J Leighton

J F Anderson

Mrs C V C Chappel

REGISTERED OFFICE:

495 Green Lanes

London

N13 4BS

REGISTERED NUMBER:

08162966 (England and Wales)

ACCOUNTANTS:

Avraam Associates Limited

Chartered Accountants

495 Green Lanes

London

N13 4BS

FIXED ASSETS

Tangible assets

4

111,406

156,236

Investments

5

56

56

111,462

156,292

CURRENT ASSETS

Stocks

125,311

229,305

Debtors

6

715,565

667,483

Cash at bank

527,802

459,669

1,368,678

1,356,457

CREDITORS

Amounts falling due within one year

7

1,598,557

1,566,322

NET CURRENT LIABILITIES

(229,879

)

(209,865

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(118,417

)

(53,573

)

CREDITORS

Amounts falling due after more than one year

8

607,261

314,761

NET LIABILITIES

(725,678

)

(368,334

)

CAPITAL AND RESERVES

Called up share capital

10

932,000

932,000

Retained earnings

(1,657,678

)

(1,300,334

)

SHAREHOLDERS' FUNDS

(725,678

)

(368,334

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26th May 2026 and were signed on its behalf by:

Mrs C V C Chappel - Director

1.	STATUTORY INFORMATION

Chelsea Vintners London 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.

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.

The financial statements have been prepared on a going concern basis as, in the opinion of the directors, adequate funds will be made available to the company to enable it to meet its liabilities as they fall due.

Preparation of consolidated financial statements

The financial statements contain information about Chelsea Vintners London Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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.

Plant and machinery etc

-

25% on cost and 20% on cost

Investments in associates

Investments in associate undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st January 2025

280,866

Additions

333

At 31st December 2025

281,199

DEPRECIATION

At 1st January 2025

124,630

Charge for year

45,163

At 31st December 2025

169,793

NET BOOK VALUE

At 31st December 2025

111,406

At 31st December 2024

156,236

5.	FIXED ASSET INVESTMENTS

Interest

in

subsidiary

£

COST

At 1st January 2025

and 31st December 2025

56

NET BOOK VALUE

At 31st December 2025

56

At 31st December 2024

56

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

459,829

418,541

Other debtors

255,736

248,942

715,565

667,483

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,500

10,000

Trade creditors

1,145,438

1,279,052

Amounts owed to group undertakings

35,000

62,292

Taxation and social security

24,383

29,950

Other creditors

386,236

185,028

1,598,557

1,566,322

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,500

Other creditors

607,261

307,261

607,261

314,761

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

89,437

182,245

Between one and five years

91,800

546,735

181,237

728,980

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

355,000

A Ordinary

£1

355,000

355,000

560,000

B Ordinary

£1

560,000

560,000

17,000

C Ordinary

£1

17,000

17,000

932,000

932,000

11.	RELATED PARTY DISCLOSURES

On 12 October 2018 the company established a 100% owned subsidiary based in Australia, Chelsea Vintners Australia Pty Ltd a company in which Mr T De Yong is also a director. During the year Chelsea Vintners Australia Pty Ltd invoiced the UK entity £109,350 (2024 - £176,542) for management charges, the overall balance between the two companies as of the year end was £35,000 (2024 - £62,292) and is included within amounts owed to group undertakings in creditors.