ENOPOLI LIMITED

	Page
Company Information	1
Balance Sheet	2—3
Statement of Changes in Equity	4
Notes to the Financial Statements	5—6

Registered number: 05307131

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,959		2,177

			1,959		2,177
CURRENT ASSETS
Stocks	5	15,317		5,282
Debtors	6	1,355		10,177
Cash at bank and in hand		944		4,881

		17,616		20,340
Creditors: Amounts Falling Due Within One Year	7	(37,942 )		(30,384 )

NET CURRENT ASSETS (LIABILITIES)			(20,326 )		(10,044 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(18,367 )		(7,867 )

Creditors: Amounts Falling Due After More Than One Year	8		-		(10,500 )

NET LIABILITIES			(18,367 )		(18,367 )

CAPITAL AND RESERVES
Called up share capital	9		24		24
Share premium account			(18,391 )		(18,391 )

SHAREHOLDERS' FUNDS			(18,367)		(18,367)

Page 2

Page 3

ENOPOLI 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 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 Gaetano Sallesio

Director

17/07/2026

The notes on pages 5 to 6 form part of these financial statements.

	Share Capital	Share Premium	Profit and Loss Account	Total
	£	£	£	£
As at 1 January 2024	24	55,017	-	55,041
Profit for the year and total comprehensive income	-	-	8,961	8,961

Dividends paid	-	-	(8,961)	(8,961)
Purchase of own shares	-	(73,408 )	-	(73,408)

As at 31 December 2024 and 1 January 2025	24	(18,391 )	-	(18,367)


Profit for the year and total comprehensive income	-	-	13,611	13,611

Dividends paid	-	-	(13,611)	(13,611)

As at 31 December 2025	24	(18,391 )	-	(18,367)

Share premium account reflects the value at year end of the money invested in the business by the owners.

Page 4

Page 5

ENOPOLI LIMITED

Notes to the Financial Statements

For The Year Ended 31 December 2025

1. General Information

ENOPOLI LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 05307131 . The registered office is 16 The Boulevard, London, SW17 7BW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 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

Sale of goods

FRS102: Revenue is recognised for the sale of goods when the vendor has transferred the significant risks and rewards of ownership. It is probable that the economic benefit will flow to the entity and the revenue and associated costs can be reliably measured.

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	Reducing Balance Method
Motor Vehicles	Reducing Balance Method
Fixtures & Fittings	Inlcuded in Plant and Machinery
Computer Equipment	Reducing Balance Method

2.4. Stocks and Work in Progress

Stock is valued at the lower of cost and net realisable value. Impairments include wastages and obsolete stock.

3. Average Number of Employees

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	2,717	2,186	774	5,677

As at 31 December 2025	2,717	2,186	774	5,677

Depreciation
As at 1 January 2025	2,022	967	511	3,500
Provided during the period	88	67	63	218

As at 31 December 2025	2,110	1,034	574	3,718

Net Book Value
As at 31 December 2025	607	1,152	200	1,959

As at 1 January 2025	695	1,219	263	2,177

Page 5

Page 6

ENOPOLI LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Stocks

	2025	2024
	£	£
Stock	15,317	5,282

Stock value is impaired in order to account for any value of unpaid wine obtained from overseas suppliers. This is done in order to stocktake wine held in third-party UK storage by overseas suppliers.

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,151	9,813
Prepayments and accrued income	204	364

	1,355	10,177

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	1,000
Bank loans and overdrafts	9,564	10,964
Corporation tax	5,576	3,023
VAT	22,639	14,884
Accruals and deferred income	163	513

	37,942	30,384

Since 1 January 2021 creditors do not include amount owed to overseas suppliers for wine held in UK storage facilities.

Creditor includes all late payment interest and penalty charges which were deducted from the statement of profit and loss in 2025.

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

	2025	2024
	£	£
Bank loans	-	10,500

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	24	24

10. Notes to the Accounts

The Company's secondary activities as per Companies House listing have never generated any sales. Some sales have occurred while the Company was a Parent Company between August2020 and February 2025.

Page 6

Director	Mr Gaetano Sallesio

Company Number	05307131

Registered Office	16 The Boulevard
	London
	SW17 7BW

Accountants	SIMPARTNERS LTD
	Ludgate House
	107-111 Fleet Street
	London
	EC4A 2AB