REGISTERED NUMBER: 06214872 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2026

for

Tarleton World of Wines Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

I A Jack

REGISTERED OFFICE:

191 Blowick Moss Lane

Southport

Merseyside

PR8 5QB

REGISTERED NUMBER:

06214872 (England and Wales)

ACCOUNTANTS:

Boardman Conway

23A High Street

Weaverham

Northwich

Cheshire

CW8 3HA

FIXED ASSETS

Tangible assets

4

2,147

2,445

Investments

5

-

-

2,147

2,445

CURRENT ASSETS

Debtors

6

24,032

27,693

Cash at bank

30,349

27,899

54,381

55,592

CREDITORS

Amounts falling due within one year

7

15,648

17,722

NET CURRENT ASSETS

38,733

37,870

TOTAL ASSETS LESS CURRENT LIABILITIES

40,880

40,315

PROVISIONS FOR LIABILITIES

16,253

16,310

NET ASSETS

24,627

24,005

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

24,527

23,905

SHAREHOLDERS' FUNDS

24,627

24,005

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 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 by the director and authorised for issue on 14 July 2026 and were signed by:

I A Jack - Director

1.	STATUTORY INFORMATION

Tarleton World of 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.

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.

Turnover

Turnover represents net sales of services and goods, excluding value added tax, and is measured at the fair value of the consideration receivable. Income is recognised in the month that the company receives the right to consideration and when goods are dispatched.

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

-

25% straight line

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment losses, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the assets belongs.

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.

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.

Fixed asset investment

The Big Screen Productions 17 LLP investment is shown at cost less any provision for impairment. The directors have reduced the carrying value of the investment by the amount of income received to date. In view of the reduction of the income the directors have further reduced the carrying value to £NIL to reflect the decreasing amount of the expected future receipts. They feel this is a prudent policy to show a value that is reasonable.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 June 2025

9,639

Additions

1,006

Disposals

(692

)

At 31 May 2026

9,953

DEPRECIATION

At 1 June 2025

7,194

Charge for year

1,304

Eliminated on disposal

(692

)

At 31 May 2026

7,806

NET BOOK VALUE

At 31 May 2026

2,147

At 31 May 2025

2,445

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.5.26

31.5.25

£

£

Film partnership investment

20,684

20,684

Reduction in carrying value

(20,684

)

(20,684

)

-

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

4,032

7,693

Other debtors

20,000

20,000

24,032

27,693

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade creditors

550

4,794

Tax

8,595

8,127

VAT

3,151

2,805

Directors' current accounts

1,652

346

Accruals and other creditors

1,700

1,650

15,648

17,722