Company registration number: 4077219
Annual report and unaudited financial statements
for the year ended 31 October 2025
for
N D John Wine Merchants Limited
Pages for filing with the Registrar
Company registration number: 4077219
N D John Wine Merchants Limited
Balance sheet
as at 31 October 2025
31 Oct 25 31 Oct 24
Note £ £ £ £
Fixed assets
Tangible assets 4 4,158 6,810
4,158 6,810
Current assets
Stocks 744,308 942,931
Debtors 5 210,589 247,435
Cash at bank and in hand 898 792
955,795 1,191,158
Creditors: amounts falling due within one year
6 (576,082) (861,105)
Net current assets 379,713 330,053
Total assets less current liabilities 383,871 336,863
Creditors: Amounts falling due after more than one year
7 - (6,496)
Provisions for liabilities 6,460 6,983
NET ASSETS 390,331 337,350
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 389,331 336,350
TOTAL EQUITY 390,331 337,350
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 October 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 4077219
N D John Wine Merchants Limited
Balance sheet - continued
as at 31 October 2025
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 to the Registrar.
Signed by:
Mr N John, Director
30 July 2026
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N D John Wine Merchants Limited
Notes to the financial statements
for the year ended 31 October 2025
1 Company information
N D John Wine Merchants Limited is a private company registered in England and Wales. Its registered number is 4077219. The company is limited by shares. Its registered office is Unit 2, Millbrook Ind Estate, Siloh Road, Swansea, SA1 2NT.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 20-33% Straight line
Motor vehicles - 33% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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N D John Wine Merchants Limited
Notes to the financial statements - continued
for the year ended 31 October 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. 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 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 13 (2024 - 13).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 November 2024 102,433
Additions 1,129
Disposals (73,571)
At 31 October 2025 29,991
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N D John Wine Merchants Limited
Notes to the financial statements - continued
for the year ended 31 October 2025
4 Tangible fixed assets - continued
Depreciation
At 1 November 2024 95,623
Charge for year 3,782
Eliminated on disposal (73,572)
At 31 October 2025 25,833
Net book value
At 31 October 2025 4,158
At 31 October 2024 6,810
5 Debtors
31 Oct 25 31 Oct 24
£ £
Trade debtors 196,599 233,445
Prepayments and accrued income 13,990 13,990
210,589 247,435
6 Creditors: amounts falling due within one year
31 Oct 25 31 Oct 24
£ £
Bank loans and overdrafts 140,695 234,440
Trade creditors 330,777 452,832
Amounts owed to directors 37,353 354
Other creditors 10,783 7,891
Taxation 26,385 25,569
VAT payable 21,838 39,936
Social security and other tax 4,576 5,654
Accruals and deferred income 3,675 94,429
576,082 861,105
The bank overdraft is secured with a fixed and floating charge over the assets of the company. The bank loans are secured against specific fixed assets owned by the company.

7 Creditors: amounts falling due after more than one year
31 Oct 25 31 Oct 24
£ £
Bank loans - 6,496
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N D John Wine Merchants Limited
Notes to the financial statements - continued
for the year ended 31 October 2025
7 Creditors: amounts falling due after more than one year - continued
The bank loans are secured against specific fixed assets owned by the company. In 2021 the company obtained a bounce back loan for £50,000 that is repayable over 6 years. Interest for the 12 months is covered by the government and is charged at 2.5% per annum.


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