Silverfin false false 31/10/2025 01/11/2024 31/10/2025 Mr B Hawker 01/02/2025 Mr J E Sharp 14/03/2025 Mr L J Steevenson 17/07/2020 22 July 2026 The principal activity of the Company during the financial year was that of a wine merchant. 12749664 2025-10-31 12749664 bus:Director1 2025-10-31 12749664 bus:Director2 2025-10-31 12749664 bus:Director3 2025-10-31 12749664 2024-10-31 12749664 core:CurrentFinancialInstruments 2025-10-31 12749664 core:CurrentFinancialInstruments 2024-10-31 12749664 core:ShareCapital 2025-10-31 12749664 core:ShareCapital 2024-10-31 12749664 core:RetainedEarningsAccumulatedLosses 2025-10-31 12749664 core:RetainedEarningsAccumulatedLosses 2024-10-31 12749664 core:OtherResidualIntangibleAssets 2024-10-31 12749664 core:OtherResidualIntangibleAssets 2025-10-31 12749664 bus:OrdinaryShareClass1 2025-10-31 12749664 2024-11-01 2025-10-31 12749664 bus:FilletedAccounts 2024-11-01 2025-10-31 12749664 bus:SmallEntities 2024-11-01 2025-10-31 12749664 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 12749664 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12749664 bus:Director1 2024-11-01 2025-10-31 12749664 bus:Director2 2024-11-01 2025-10-31 12749664 bus:Director3 2024-11-01 2025-10-31 12749664 core:OtherResidualIntangibleAssets core:TopRangeValue 2024-11-01 2025-10-31 12749664 2023-11-01 2024-10-31 12749664 core:OtherResidualIntangibleAssets 2024-11-01 2025-10-31 12749664 bus:OrdinaryShareClass1 2024-11-01 2025-10-31 12749664 bus:OrdinaryShareClass1 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 12749664 (England and Wales)

# VINEYARD PRODUCTIONS LTD

### Unaudited Financial Statements
For the financial year ended 31 October 2025
Pages for filing with the registrar

VINEYARD PRODUCTIONS LTD

## Unaudited Financial Statements

For the financial year ended 31 October 2025

Contents

VINEYARD PRODUCTIONS LTD

## BALANCE SHEET

As at 31 October 2025
VINEYARD PRODUCTIONS LTD

## BALANCE SHEET (continued)

As at 31 October 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 718 |  | 0
|  | 718 |  | 0
Current assets |  |  |  |
Stocks |  | 89,478 |  | 210,747
Debtors | 4 | 180,318 |  | 215,041
Cash at bank and in hand |  | 56,390 |  | 13,118
|  | 326,186 |  | 438,906
Creditors: amounts falling due within one year | 5 | ( 343,359) |  | ( 436,500)
Net current (liabilities)/assets |  | (17,173) |  | 2,406
Total assets less current liabilities |  | (16,455) |  | 2,406
Net (liabilities)/assets |  | ( 16,455) |  | 2,406
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account |  | ( 16,555 ) |  | 2,306
Total shareholder's (deficit)/funds |  | ( 16,455) |  | 2,406

For the financial year ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Vineyard Productions Ltd (registered number: 12749664) were approved and authorised for issue by the Board of Directors on 22 July 2026. They were signed on its behalf by:

Mr L J Steevenson Director |

VINEYARD PRODUCTIONS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2025
VINEYARD PRODUCTIONS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Vineyard Productions Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office and principal place of business is 20 The Mall, Bristol, BS8 4DR, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets | 5 years straight line

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Provision is made for obsolete, slow-moving or defective items where appropriate.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 3 |  | 0

#### 3. Intangible assets

| Other intangible assets |  | Total
| £ |  | £
Cost |  |  |
At 01 November 2024 | 0 |  | 0
Additions | 861 |  | 861
At 31 October 2025 | 861 |  | 861
Accumulated amortisation |  |  |
At 01 November 2024 | 0 |  | 0
Charge for the financial year | 143 |  | 143
At 31 October 2025 | 143 |  | 143
Net book value |  |  |
At 31 October 2025 | 718 |  | 718
At 31 October 2024 | 0 |  | 0

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 165,523 |  | 192,702
Amounts owed by associates | 10,767 |  | 22,239
Amounts owed by directors | 66 |  | 0
Prepayments | 673 |  | 0
VAT recoverable | 2,467 |  | 0
Corporation tax | 722 |  | 0
Other debtors | 100 |  | 100
| 180,318 |  | 215,041

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 148,369 |  | 422,323
Amounts owed to directors | 97,661 |  | 0
Accruals | 10,586 |  | 3,000
Taxation and social security | 2,321 |  | 11,177
Other creditors | 84,422 |  | 0
| 343,359 |  | 436,500

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 7. Related party transactions

Transactions with the entity's directors

| 2025 |  | 2024
| £ |  | £
Amounts owed by director | 66 |  | 0

During the year, a loan existed between the company and one of its directors. The loan does not attract interest and is repayable on demand.

Other related party transactions

| 2025 |  | 2024
| £ |  | £
Amounts owed by associate | 10,767 |  | 22,239

During the year, a loan existed between the company and its former associate, Global Wine Solutions Ltd. The balances does not attract interest and is repayable on demand.