Hengrove Food & Wine Ltd

Hengrove Food & Wine Ltd
Contents Page
For the year ended 31 August 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Hengrove Food & Wine Ltd Accountants' Report For the year ended 31 August 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Jaswal and Co Limited 31 August 2025 .................................................... Jaswal and Co Limited 121 Beavers Lane Hounslow TW4 6HF 21 August 2026 1

Hengrove Food & Wine Ltd
Accountants' Report
For the year ended 31 August 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Jaswal and Co Limited
31 August 2025

....................................................

Jaswal and Co Limited
121 Beavers Lane

Hounslow
TW4 6HF
21 August 2026

1

Hengrove Food & Wine Ltd
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	19,278	24,083
		19,278	24,083
Current assets
Stocks		51,911	49,611
Cash at bank and in hand		24,315	4,934
		76,226	54,545
Creditors: amount falling due within one year		(45,297)	(22,073)
Net current assets		30,929	32,472

Total assets less current liabilities		50,207	56,555
Creditors: amount falling due after more than one year		(30,352)	(38,344)
Net assets		19,855	18,211

Capital and reserves
Called up share capital		100	100
Profit and loss account		19,755	18,111
Shareholders' funds		19,855	18,211

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 21 August 2026 and were signed by:

-------------------------------
Jasmeet Singh Chopra
Director

2

Hengrove Food & Wine Ltd
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

General Information

Hengrove Food & Wine Ltd is a private company, limited by shares, registered in , registration number 12801557, registration address 84 Hengrove Crescent, Ashford, England, TW15 3DJ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	20 Reducing Balance
Fixtures and Fittings	10 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 3 (2024 : 3).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£
At 01 September 2024	35,529	169	35,698
Additions	-	-	-
Disposals	-	-	-
At 31 August 2025	35,529	169	35,698
Depreciation
At 01 September 2024	11,591	24	11,615
Charge for year	4,788	17	4,805
On disposals	-	-	-
At 31 August 2025	16,379	41	16,420
Net book values
Closing balance as at 31 August 2025	19,150	128	19,278
Opening balance as at 01 September 2024	23,938	145	24,083

3

Registered Number: 12801557

HENGROVE FOOD & WINE LTD

Abridged Accounts

Period of accounts Start date: 01 September 2024 End date: 31 August 2025