The Grape Escape Wine Bar And Merchant Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09368985

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		669		288

			669		288
CURRENT ASSETS
Stocks	5	16,000		16,000
Debtors	6	19,392		17,998
Cash at bank and in hand		573		2,146

		35,965		36,144
Creditors: Amounts Falling Due Within One Year	7	(65,203 )		(62,422 )

NET CURRENT ASSETS (LIABILITIES)			(29,238 )		(26,278 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(28,569 )		(25,990 )

Creditors: Amounts Falling Due After More Than One Year	8		(163,235 )		(150,143 )

NET LIABILITIES			(191,804 )		(176,133 )

CAPITAL AND RESERVES
Called up share capital	9		1,000		1,000
Profit and Loss Account			(192,804 )		(177,133 )

SHAREHOLDERS' FUNDS			(191,804)		(176,133)

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The Grape Escape Wine Bar And Merchant Limited

Balance Sheet (continued)

As At 31 December 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Anthony Davies

Director

03/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

The Grape Escape Wine Bar And Merchant Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09368985 . The registered office is 15 Regent Street, , Cheltenham, Glos, GL50 1HE.

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:

Plant & Machinery	33% Straight Line
Fixtures & Fittings	20% 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 January 2025	17,047	4,440	21,487
Additions	785	-	785

As at 31 December 2025	17,832	4,440	22,272

...CONTINUED

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The Grape Escape Wine Bar And Merchant Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025	17,044	4,155	21,199
Provided during the period	262	142	404

As at 31 December 2025	17,306	4,297	21,603

Net Book Value
As at 31 December 2025	526	143	669

As at 1 January 2025	3	285	288

5. Stocks

	2025	2024
	£	£
Finished goods	16,000	16,000

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	19,392	17,998

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	26,099	24,447
Bank loans and overdrafts	18,025	18,648
Other creditors	13,500	14,145
Taxation and social security	7,579	5,182

	65,203	62,422

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	41,426	38,914
Other creditors	121,809	111,229

	163,235	150,143

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

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