Company registration number: 10538733
Annual report and unaudited financial statements
for the year ended 31 October 2025
for
Stroud Wine Company Limited
Pages for filing with the Registrar
Company registration number: 10538733
Stroud Wine Company Limited
Balance sheet
as at 31 October 2025
2025 2024
Note £ £ £ £
Intangible assets 4 - -
Tangible assets 5 - -
Current assets
Stocks 30,422 40,400
Debtors 6,607 5,680
Cash at bank and in hand 105 92
37,134 46,172
Creditors: amounts falling due within one year
(103,707) (79,332)
Net current liabilities (66,573) (33,160)
Creditors: Amounts falling due after more than one year
(4,542) -
NET LIABILITIES (71,115) (33,160)
Capital and reserves
Called up share capital 100 100
Profit and loss account (71,215) (33,260)
TOTAL EQUITY (71,115) (33,160)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 October 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 10538733
Stroud Wine Company Limited
Balance sheet - continued
as at 31 October 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 17 July 2026 and signed on its behalf by:
Mr R Holloway, Director
17 July 2026
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Stroud Wine Company Limited
Notes to the financial statements
for the year ended 31 October 2025
1 Company information
Stroud Wine Company Limited is a private company registered in England and Wales. Its registered number is 10538733. The company is limited by shares. Its registered office is 5 Withey's Yard, 55 High Street, Stroud, Gloucestershire, GL5 1AS.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the 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.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Website - 25% reducing balance
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Short Leasehold Improvements - 25% reducing balance
Plant and machinery etc.:
Fixtures & fittings - 25% reducing balance
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Stroud Wine Company Limited
Notes to the financial statements - continued
for the year ended 31 October 2025
2 Accounting policies - continued
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 taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 3 (2024 - 3).
4 Intangible assets
Other intangible assets

£
Cost
At 1 November 2024 2,681
At 31 October 2025 2,681
Amortisation
At 1 November 2024 2,681
At 31 October 2025 2,681
Net book value
At 31 October 2025 -
At 31 October 2024 -
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Stroud Wine Company Limited
Notes to the financial statements - continued
for the year ended 31 October 2025
5 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 November 2024 7,641 11,481 19,122
At 31 October 2025 7,641 11,481 19,122
Depreciation
At 1 November 2024 7,641 11,481 19,122
At 31 October 2025 7,641 11,481 19,122
Net book value
At 31 October 2025 - - -
At 31 October 2024 - - -
6 Advances, credit and guarantees granted to directors
The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024.
2025 2024
£ £
R J Holloway & Mrs L G Holloway
Balance outstanding at start of year (533) -
Amounts advanced 53,253 -
Amounts repaid (34,206) -
Balance outstanding at end of year 18,514 -
7 Related party transactions
Wine at The Mill is company owned 100% by the shareholders/directors Mr R J Holloway & Mrs LG Holloway. The company trades at an arms length basis and also shares its staff at the 31st October 2025 Wine at the Mill is owed £30,687 (2025 - £1,870).
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