Bruno Wines Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Bruno Wines Ltd For The Year Ended 19 April 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Bruno Wines Ltd which comprise the Profit and Loss Account, the 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 of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Bruno Wines Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Bruno Wines Ltd and state those matters that we have agreed to state to the director of Bruno Wines Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bruno Wines Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Bruno Wines Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Bruno Wines Ltd . You consider that Bruno Wines Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Bruno Wines 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 financial statements.

Robert Fiford FCCA

01/09/2026

dines Accountancy Limited

ACCA

Edinburgh House

170 Kennington Lane

London

SE11 5DP

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Bruno Wines Ltd

Balance Sheet

As At 19 April 2026

Balance Sheet

Registered number: 15358027

		19 April 2026		20 April 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		27,911		36,733

			27,911		36,733
CURRENT ASSETS
Stocks	5	20,270		23,272
Debtors	6	124,487		116,766
Cash at bank and in hand		50,964		36,626

		195,721		176,664
Creditors: Amounts Falling Due Within One Year	7	(79,455 )		(119,302 )

NET CURRENT ASSETS (LIABILITIES)			116,266		57,362

TOTAL ASSETS LESS CURRENT LIABILITIES			144,177		94,095

PROVISIONS FOR LIABILITIES
Deferred Taxation			(5,606 )		(7,724 )

NET ASSETS			138,571		86,371

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			138,570		86,370

SHAREHOLDERS' FUNDS			138,571		86,371

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Bruno Wines Ltd

Balance Sheet (continued)

As At 19 April 2026

For the year ending 19 April 2026 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 M Sager

Director

01/09/2026

The notes on pages 4 to 6 form part of these financial statements.

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Bruno Wines Ltd

Notes to the Financial Statements

For The Year Ended 19 April 2026

Notes to the Financial Statements

1. General Information

Bruno Wines Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15358027 . The registered office is 193 Hackney Road, London, E2 8JL.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Leasehold	25% Straight Line
Plant & Machinery	25% Straight Line
Motor Vehicles	25% Straight Line
Fixtures & Fittings	25% Straight Line
Computer Equipment	25% Straight Line

2.4. 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 and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Bruno Wines Ltd

Notes to the Financial Statements (continued)

For The Year Ended 19 April 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2025: 7)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 21 April 2025	8,622	7,987	9,958	12,841
Additions	-	2,902	-	230

As at 19 April 2026	8,622	10,889	9,958	13,071

Depreciation
As at 21 April 2025	2,712	2,116	2,495	3,328
Provided during the period	2,155	2,534	2,489	3,294

As at 19 April 2026	4,867	4,650	4,984	6,622

Net Book Value
As at 19 April 2026	3,755	6,239	4,974	6,449

As at 21 April 2025	5,910	5,871	7,463	9,513


	Computer Equipment	Total
	£	£
Cost
As at 21 April 2025	9,684	49,092
Additions	1,073	4,205

As at 19 April 2026	10,757	53,297

Depreciation
As at 21 April 2025	1,708	12,359
Provided during the period	2,555	13,027

As at 19 April 2026	4,263	25,386

Net Book Value
As at 19 April 2026	6,494	27,911

As at 21 April 2025	7,976	36,733

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Bruno Wines Ltd

Notes to the Financial Statements (continued)

For The Year Ended 19 April 2026

5. Stocks

	19 April 2026	20 April 2025
	£	£
Stock	20,270	23,272

6. Debtors

	19 April 2026	20 April 2025
	£	£
Due within one year
Prepayments and accrued income	6,549	4,834
Other debtors	10,147	10,303
Amounts owed by group undertakings	107,791	101,629

	124,487	116,766

7. Creditors: Amounts Falling Due Within One Year

	19 April 2026	20 April 2025
	£	£
Trade creditors	15,379	17,502
Corporation tax	24,970	21,351
Other taxes and social security	6,555	6,075
VAT	19,759	33,470
Other creditors	3,945	5,334
Accruals and deferred income	5,937	6,182
Director's loan account	-	26,328
Amounts owed to group undertakings	2,910	3,060

	79,455	119,302

8. Share Capital

	19 April 2026	20 April 2025
	£	£
Allotted, Called up and fully paid	1	1

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