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REGISTERED NUMBER: 03165444 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

VINEXUS LIMITED

| VINEXUS LIMITED (REGISTERED NUMBER: 03165444) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| VINEXUS LIMITED |

COMPANY INFORMATION

for the Year Ended 31 October 2025

| DIRECTORS: | D Sette

| J L Bielak

| Ms R Genchi

| REGISTERED OFFICE: | Langley House

| 53 Theobald Street

| Borehamwood

| WD6 4RT

| REGISTERED NUMBER: | 03165444 (England and Wales)

| ACCOUNTANTS: | Accura Accountants Ltd

| Langley House

| 53 Theobald Street

| Borehamwood

| WD6 4RT

| VINEXUS LIMITED (REGISTERED NUMBER: 03165444) |

STATEMENT OF FINANCIAL POSITION

31 October 2025

| 31.10.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 631,800 |  | 632,943 |  |

CURRENT ASSETS

Debtors | 5 | 1,706,147 |  | 1,554,673 |  |

Cash at bank and in hand | 1,301,287 |  | 1,583,007 |  |

3,007,434 |  | 3,137,680 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,376,413 |  | 1,681,197 |  |

NET CURRENT ASSETS | 631,021 |  | 1,456,483 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,262,821 |  | 2,089,426 |  |

PROVISIONS FOR LIABILITIES | 2,794 |  | 2,284 |  |

NET ASSETS | 1,260,027 |  | 2,087,142 |  |

CAPITAL AND RESERVES

Issued share capital | 163 |  | 290 |  |

Capital redemption reserve | 7 | 127 |  | - |  |

Retained earnings | 7 | 1,259,737 |  | 2,086,852 |  |

1,260,027 |  | 2,087,142 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

| VINEXUS LIMITED (REGISTERED NUMBER: 03165444) |

STATEMENT OF FINANCIAL POSITION - continued

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by:

J L Bielak - Director

| VINEXUS LIMITED (REGISTERED NUMBER: 03165444) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Vinexus 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

| Turnover is based on the supply of wine and sales commission from the introduction of supplies to customers. Turnover is recorded once the wines have been supplied or in relation to sales commission once the customer has been introduced to the supplier.

| Tangible fixed assets

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

| Freehold property |  | - 0.5% straight line |  |

| Plant and machinery |  | - 20% reducing balance |  |

| Fixture and fittings |  | - 15% reducing balance |  |

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

| 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.

| VINEXUS LIMITED (REGISTERED NUMBER: 03165444) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| Impairment of assets

| A review of indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversals at each reporting date.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any material unused holiday entitlement is recognised in the period in which the employee's services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment or to provide termination benefits.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 November 2024 | 636,537 |  | 33,069 |  | 669,606 |  |

| Additions | - |  | 6,149 |  | 6,149 |  |

| At 31 October 2025 | 636,537 |  | 39,218 |  | 675,755 |  |

| DEPRECIATION

| At 1 November 2024 | 12,731 |  | 23,932 |  | 36,663 |  |

| Charge for year | 3,183 |  | 4,109 |  | 7,292 |  |

| At 31 October 2025 | 15,914 |  | 28,041 |  | 43,955 |  |

| NET BOOK VALUE

| At 31 October 2025 | 620,623 |  | 11,177 |  | 631,800 |  |

| At 31 October 2024 | 623,806 |  | 9,137 |  | 632,943 |  |

| VINEXUS LIMITED (REGISTERED NUMBER: 03165444) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 October 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Trade debtors | 1,684,227 |  | 1,552,131 |  |

| Other debtors | 21,920 |  | 2,542 |  |

1,706,147 |  | 1,554,673 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.10.25 |  | 31.10.24

£ | £ |

| Trade creditors | 1,620,686 |  | 1,368,630 |  |

| Amounts owed to participating interests | 399,960 |  | 25,913 |  |

| Taxation and social security | 144,603 |  | 132,380 |  |

| Other creditors | 211,164 |  | 154,274 |  |

2,376,413 |  | 1,681,197 |  |

| Included in other creditors are accrued expenses of £135,018 (2024: £128,800).

7. | RESERVES

| Capital |

| Retained |  | redemption |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 November 2024 | 2,086,852 |  | - |  | 2,086,852 |  |

| Profit for the year | 404,580 |  | 404,580 |  |

| Dividends | (131,600 | ) | (131,600 | ) |

| Purchase of own shares | (1,100,095 | ) | 127 |  | (1,099,968 | ) |

| At 31 October 2025 | 1,259,737 |  | 127 |  | 1,259,864 |  |

8. | RELATED PARTY DISCLOSURES

| Included in other creditor due within one year are balances of £199,980 (2024: £25,475) and £199,980 (2024: £25,475) due to the shareholders.

9. | POST BALANCE SHEET EVENTS

| After the balance sheet date but before the financial statements were signed, dividends of £77,608 were voted.