Company No: 12749664 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	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

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.