REGISTERED NUMBER: 03589402 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

WINEROSE LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

S Kritzler

SECRETARY:

S Kritzler

REGISTERED OFFICE:

115 Craven Park Road

South Tottenham

London

N15 6BL

REGISTERED NUMBER:

03589402 (England and Wales)

ACCOUNTANTS:

Venitt and Greaves

Chartered Accountants

115 Craven Park Road

London

N15 6BL

FIXED ASSETS

Tangible assets

5

51,654

60,799

Investment property

6

16,369,724

16,265,068

16,421,378

16,325,867

CURRENT ASSETS

Debtors

7

2,689,510

2,197,025

Investments

8

145,943

145,943

Cash at bank

739,957

26,664

3,575,410

2,369,632

CREDITORS

Amounts falling due within one year

9

(268,761

)

(244,424

)

NET CURRENT ASSETS

3,306,649

2,125,208

TOTAL ASSETS LESS CURRENT LIABILITIES

19,728,027

18,451,075

CREDITORS

Amounts falling due after more than one year

10

(10,872,252

)

(9,706,731

)

NET ASSETS

8,855,775

8,744,344

CAPITAL AND RESERVES

Called up share capital

13

2

2

Revaluation reserve

14

6,378,523

6,378,523

Retained earnings

14

2,477,250

2,365,819

SHAREHOLDERS' FUNDS

8,855,775

8,744,344

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 and authorized for issue by the director and authorised for issue on 15 June 2026 and were signed by:

S Kritzler - Director

1.	STATUTORY INFORMATION

Winerose 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 presentation currency of the financial statements is the Pound Sterling (£).

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 revaluation of certain assets.

Turnover

Turnover represents net rent receivable, excluding value added tax.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 July 2024

and 30 June 2025

308,838

3,378

312,216

DEPRECIATION

At 1 July 2024

248,179

3,238

251,417

Charge for year

9,099

46

9,145

At 30 June 2025

257,278

3,284

260,562

NET BOOK VALUE

At 30 June 2025

51,560

94

51,654

At 30 June 2024

60,659

140

60,799

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2024

16,265,068

Additions

104,656

At 30 June 2025

16,369,724

NET BOOK VALUE

At 30 June 2025

16,369,724

At 30 June 2024

16,265,068

Fair value at 30 June 2025 is represented by:

£

Valuation in 2015

6,378,523

Cost

9,991,201

16,369,724

The fair value of investment property was assessed to be unchanged by the director. The fair value was determined using open market valuation method. The director does not have a formal qualification but considerable experience in property market to ascertain the fair value with sufficient level of confidence.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

7,503

18,700

Other debtors

2,682,007

2,178,325

2,689,510

2,197,025

8.	CURRENT ASSET INVESTMENTS

30.6.25

30.6.24

£

£

Unlisted investments

145,943

145,943

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade creditors

2,472

8,661

Taxation and social security

117,514

108,563

Other creditors

148,775

127,200

268,761

244,424

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans (see note 11)

10,872,252

9,706,731

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans

4,985,506

3,719,433

Repayable by instalments

Bank loans

5,886,746

5,987,298

11.

LOANS

An analysis of the maturity of loans is given below:

30.6.25

30.6.24

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans

4,985,506

3,719,433

Repayable by instalments

Bank loans

5,886,746

5,987,298

12.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.25

30.6.24

£

£

Bank loans

10,872,252

9,706,731

The bank loans and overdrafts are secured by a first charge over the company's properties and a floating charge over the assets of the company, and bear interest at variable rates.

13.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

£

2

Ordinary

£1

2

2

14.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 July 2024

2,365,819

6,378,523

8,744,342

Profit for the year

159,431

159,431

Dividends

(48,000

)

(48,000

)

At 30 June 2025

2,477,250

6,378,523

8,855,773