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REGISTERED NUMBER: 14845836 (England and Wales)

Unaudited Financial Statements

for the Period 1 June 2024 to 30 November 2025

for

Elliot.Wine LTD

Elliot.Wine LTD (Registered number: 14845836)

Contents of the Financial Statements

for the Period 1 June 2024 to 30 November 2025

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 4 |

Elliot.Wine LTD

Company Information

for the Period 1 June 2024 to 30 November 2025

| DIRECTOR: | E J M Awin

| REGISTERED OFFICE: | Unit 3

| Birtley Courtyard

| Bramley

| Surrey

| GU5 0LA

| REGISTERED NUMBER: | 14845836 (England and Wales)

| ACCOUNTANTS: | Brewers Chartered Accountants

| Unit 3

| Birtley Courtyard

| Bramley

| Surrey

| GU5 0LA

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Elliot.Wine LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Elliot.Wine LTD for the period ended 30 November 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Elliot.Wine LTD in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Elliot.Wine LTD and state those matters that we have agreed to state to the director of Elliot.Wine LTD in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Elliot.Wine LTD and its director for our work or for this report.

It is your duty to ensure that Elliot.Wine LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Elliot.Wine LTD. You consider that Elliot.Wine LTD is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Elliot.Wine LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Brewers Chartered Accountants

Unit 3

Birtley Courtyard

Bramley

Surrey

GU5 0LA

11 August 2026

Elliot.Wine LTD (Registered number: 14845836)

Balance Sheet

30 November 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 5 | 5,413 |  | 1,088 |  |

Cash at bank | 1,903 |  | 498 |  |

7,316 |  | 1,586 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,249 |  | 762 |  |

NET CURRENT ASSETS | 5,067 |  | 824 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,067 |  | 824 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 4,967 |  | 724 |  |

SHAREHOLDERS' FUNDS | 5,067 |  | 824 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 August 2026 and were signed by:

E J M Awin - Director

Elliot.Wine LTD (Registered number: 14845836)

Notes to the Financial Statements

for the Period 1 June 2024 to 30 November 2025

1. | STATUTORY INFORMATION

| Elliot.Wine 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

| Rendering of services

| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - the amount of revenue can be measured reliably;

| - it is probable that the Company will receive the consideration due under the contract;

| - the stage of completion of the contract at the end of the reporting period can be measured reliably; and

| - the costs incurred and the costs to complete the contract can be measured reliably.

| Financial instruments

| The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Elliot.Wine LTD (Registered number: 14845836)

Notes to the Financial Statements - continued

for the Period 1 June 2024 to 30 November 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Debtors

| Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

| Cash and cash equivalents

| Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Creditors

| Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL (2024 - NIL).

Elliot.Wine LTD (Registered number: 14845836)

Notes to the Financial Statements - continued

for the Period 1 June 2024 to 30 November 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 5,413 |  | 1,088 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 1,009 |  | 522 |  |

| Other creditors | 1,240 |  | 240 |  |

2,249 |  | 762 |  |