REGISTERED NUMBER: 05886330 (England and Wales)

FINANCIAL STATEMENTS FOR THE PERIOD 1 SEPTEMBER 2025 TO 31 MAY 2026

FOR

D & L WINES LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D Walsh

L P Walsh

L M Walsh

SECRETARY:

L P Walsh

REGISTERED OFFICE:

115c Milton Road

Cambridge

Cambridgeshire

CB4 1XE

REGISTERED NUMBER:

05886330 (England and Wales)

CURRENT ASSETS

Cash at bank

-

102,555

CREDITORS

Amounts falling due within one year

4

-

2,218

NET CURRENT ASSETS

-

100,337

TOTAL ASSETS LESS CURRENT LIABILITIES

-

100,337

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(100

)

100,237

SHAREHOLDERS' FUNDS

-

100,337

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2026 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

D Walsh - Director

1.	STATUTORY INFORMATION

D & L Wines Ltd. 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The financial statements have not been prepared on a going concern basis as the directors are in process of winding the company down.

Taxation

Taxation for the period comprises current tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2025 - 2 ) .

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Directors' current accounts

-

1,488

Accruals and deferred income

-

730

-

2,218

5.	ULTIMATE CONTROLLING PARTY