The Wine Scout Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09286606

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		101		153

			101		153
CURRENT ASSETS
Stocks	5	1,280		1,225
Debtors	6	1,126		1,664
Cash at bank and in hand		4,371		5,405

		6,777		8,294
Creditors: Amounts Falling Due Within One Year	7	(28,685 )		(19,959 )

NET CURRENT ASSETS (LIABILITIES)			(21,908 )		(11,665 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(21,807 )		(11,512 )

NET LIABILITIES			(21,807 )		(11,512 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(21,808 )		(11,513 )

SHAREHOLDERS' FUNDS			(21,807)		(11,512)

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The Wine Scout Limited

Balance Sheet (continued)

As At 31 October 2025

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Pedro Etchegaray

Director

27th July 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

The Wine Scout Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09286606 . The registered office is 118 Sandrock Road, London, SE13 7TP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

33% straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 November 2024	1,266

As at 31 October 2025	1,266

Depreciation
As at 1 November 2024	1,113
Provided during the period	52

As at 31 October 2025	1,165

Net Book Value
As at 31 October 2025	101

As at 1 November 2024	153

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The Wine Scout Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Stocks

	2025	2024
	£	£
Stock - goods for resale	1,280	1,225

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	648	1,335
Prepayments and accrued income	186	37
Corporation tax recoverable assets	292	292

	1,126	1,664

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	5,981	7,242
Other creditors	8,105	1,789
Accruals and deferred income	7,414	7,289
Director's loan account	7,185	3,639

	28,685	19,959

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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