REGISTERED NUMBER: 15253891 (England and Wales)

Unaudited Financial Statements For The Year Ended 30 November 2025

for

Nene Valley Winery Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Directors:

W J Croxford

D J Hall

Registered office:

Ironstone House

4 Ironstone Way

Brixworth

Northampton

NN6 9UD

Registered number:

15253891 (England and Wales)

Accountants:

R Vann Ltd

Chartered Certified Accountants

Ironstone House

Ironstone Way

Brixworth

Northamptonshire

NN6 9UD

Fixed assets

Tangible assets

4

359,264

367,627

Current assets

Stocks

-

26,761

Debtors

5

82,004

60,059

Cash at bank

9,614

14,063

91,618

100,883

Creditors

Amounts falling due within one year

6

398,920

262,948

Net current liabilities

(307,302

)

(162,065

)

Total assets less current liabilities

51,962

205,562

Creditors

Amounts falling due after more than one year

7

(144,058

)

(230,480

)

Provisions for liabilities

8

-

(1,104

)

Net liabilities

(92,096

)

(26,022

)

Capital and reserves

Called up share capital

9

200

200

Retained earnings

(92,296

)

(26,222

)

Shareholders' funds

(92,096

)

(26,022

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 18 June 2026 and were signed on its behalf by:

W J Croxford - Director

1.	Statutory information

Nene Valley Winery 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.

Plant and machinery

-

at varying rates on cost

Fixtures and fittings

-

25% on cost

Computer systems

-

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

Computer

machinery

fittings

systems

Totals

£

£

£

£

Cost

At 1 December 2024

375,104

143

-

375,247

Additions

8,743

1,821

11,590

22,154

At 30 November 2025

383,847

1,964

11,590

397,401

Depreciation

At 1 December 2024

7,617

3

-

7,620

Charge for year

28,156

415

1,946

30,517

At 30 November 2025

35,773

418

1,946

38,137

Net book value

At 30 November 2025

348,074

1,546

9,644

359,264

At 30 November 2024

367,487

140

-

367,627

5.

Debtors: amounts falling due within one year

30.11.25

30.11.24

£

£

Trade debtors

82,004

1,363

Other debtors

-

58,696

82,004

60,059

6.

Creditors: amounts falling due within one year

30.11.25

30.11.24

£

£

Trade creditors

10,505

32,100

Amounts owed to participating interests

227,000

152,500

Taxation and social security

10,951

-

Other creditors

150,464

78,348

398,920

262,948

7.

Creditors: amounts falling due after more than one year

30.11.25

30.11.24

£

£

Other creditors

144,058

230,480

8.	Provisions for liabilities

30.11.25

30.11.24

£

£

Deferred tax

-

1,104

Deferred

tax

£

Balance at 1 December 2024

1,104

Provided during year

(1,104

)

Balance at 30 November 2025

-

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

200

Ordinary

1

200

200