REGISTERED NUMBER: 09003511 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

7 To 10 Food & Wine Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

Mr Amrik Singh

REGISTERED OFFICE:

104 Wentloog Road

Rumney

Cardiff

Wales

CF3 3EA

REGISTERED NUMBER:

09003511 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Intangible assets

4

153,748

153,748

Property, plant and equipment

5

234,340

73,319

388,088

227,067

CURRENT ASSETS

Inventories

107,035

105,249

Debtors

6

313,175

266,338

Cash at bank and in hand

5,544

100,229

425,754

471,816

CREDITORS

Amounts falling due within one year

7

349,898

406,400

NET CURRENT ASSETS

75,856

65,416

TOTAL ASSETS LESS CURRENT LIABILITIES

463,944

292,483

CREDITORS

Amounts falling due after more than one year

8

308,007

160,493

NET ASSETS

155,937

131,990

CAPITAL AND RESERVES

Called up share capital

9

200

200

Retained earnings

155,737

131,790

SHAREHOLDERS' FUNDS

155,937

131,990

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 September 2026 and were signed by:

Mr Amrik Singh - Director

1.	STATUTORY INFORMATION

7 To 10 Food & 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.

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.

Turnover

Turnover represents net sales of goods, excluding value added tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

153,748

NET BOOK VALUE

At 31 March 2026

153,748

At 31 March 2025

153,748

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

1

137,358

137,359

Additions

-

178,356

178,356

At 31 March 2026

1

315,714

315,715

DEPRECIATION

At 1 April 2025

-

64,040

64,040

Charge for year

-

17,335

17,335

At 31 March 2026

-

81,375

81,375

NET BOOK VALUE

At 31 March 2026

1

234,339

234,340

At 31 March 2025

1

73,318

73,319

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

313,175

266,338

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

13,910

51,558

Taxation and social security

11,433

5,172

Other creditors

324,555

349,670

349,898

406,400

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

112,061

144,717

Hire purchase contracts

195,946

15,776

308,007

160,493

31.3.26

31.3.25

£

£

Amounts falling due in more than five years:

Repayable by instalments

Hire purchase

187,451

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

200

Ordinary

£ 1

200

200

10.	RELATED PARTY DISCLOSURES

During the year, the company has paid rent of £10,000 (£10,000 : 2025) in respect of use of business

property "104 Wentloog Road, Rumney, Cardiff, CF3 3EA" owned by the directors.

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 Statement of Financial Position. 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.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

Date: .............................................