REGISTERED NUMBER: 06587060 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

LITMUS WINES LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J R Worontschak

SECRETARY:

J R Worontschak

REGISTERED OFFICE:

C/O Denbies Wine Estate

Bradley Lane

Dorking

Surrey

RH5 6AA

REGISTERED NUMBER:

06587060 (England and Wales)

ACCOUNTANTS:

WITNEY & CO LTD

Registered Office

167-169 Great Portland Street

5th Floor

London

W1W 5PF

FIXED ASSETS

Tangible assets

4

37,120

47,274

CURRENT ASSETS

Stocks

54,912

34,995

Debtors

259,730

96,443

Cash at bank

121,403

171,258

436,045

302,696

CREDITORS

Amounts falling due within one year

294,657

176,802

NET CURRENT ASSETS

141,388

125,894

TOTAL ASSETS LESS CURRENT LIABILITIES

178,508

173,168

CAPITAL AND RESERVES

Called up share capital

364

364

Share premium

5

23,137

23,690

Retained earnings

5

155,007

149,114

SHAREHOLDERS' FUNDS

178,508

173,168

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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 May 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 15 July 2026 and were signed by:

J R Worontschak - Director

1.	STATUTORY INFORMATION

LITMUS 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.

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 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.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 June 2025

101,539

Additions

2,672

At 31 May 2026

104,211

DEPRECIATION

At 1 June 2025

54,265

Charge for year

12,826

At 31 May 2026

67,091

NET BOOK VALUE

At 31 May 2026

37,120

At 31 May 2025

47,274

5.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 June 2025

149,114

23,690

172,804

Profit for the year

94,930

94,930

Dividends

(89,037

)

(89,037

)

Purchase of own shares

-

(553

)

(553

)

At 31 May 2026

155,007

23,137

178,144

6.	RELATED PARTY DISCLOSURES

The controlling party is J R Worontschak.

The ultimate controlling party is J R Worontschak.