Vinotopia Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07763516

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		2,288		-
Tangible Assets	5		43,880		61,874

			46,168		61,874
CURRENT ASSETS
Stocks	6	94,322		95,481
Debtors	7	77,766		80,419
Cash at bank and in hand		-		39,648

		172,088		215,548
Creditors: Amounts Falling Due Within One Year	8	(310,445 )		(295,135 )

NET CURRENT ASSETS (LIABILITIES)			(138,357 )		(79,587 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(92,189 )		(17,713 )

Creditors: Amounts Falling Due After More Than One Year	9		(51,744 )		(65,523 )

NET LIABILITIES			(143,933 )		(83,236 )

CAPITAL AND RESERVES
Called up share capital	11		330,000		330,000
Profit and Loss Account			(473,933 )		(413,236 )

SHAREHOLDERS' FUNDS			(143,933)		(83,236)

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Vinotopia Ltd

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 Andrew Cole

Director

16/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Vinotopia Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07763516 . The registered office is Unit 61 Nailsworth Mills Estate, Avening Road, Nailsworth, Stroud, GL6 0BS.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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	15%
Motor Vehicles	15%
Fixtures & Fittings	15%
Computer Equipment	15%

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. 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.

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Vinotopia Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 13 (2024: 9)

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	-
Additions	2,496

As at 31 December 2025	2,496

Amortisation
As at 1 January 2025	-
Provided during the period	208

As at 31 December 2025	208

Net Book Value
As at 31 December 2025	2,288

As at 1 January 2025	-

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	61,047	47,773	855	109,675
Additions	-	-	613	613

As at 31 December 2025	61,047	47,773	1,468	110,288

Depreciation
As at 1 January 2025	23,064	24,609	128	47,801
Provided during the period	8,445	9,788	374	18,607

As at 31 December 2025	31,509	34,397	502	66,408

Net Book Value
As at 31 December 2025	29,538	13,376	966	43,880

As at 1 January 2025	37,983	23,164	727	61,874

6. Stocks

	2025	2024
	£	£
Stock	94,322	95,481

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Vinotopia Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	59,942	66,124
Prepayments and accrued income	15,193	14,295
Other debtors	2,631	-

	77,766	80,419

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	270,786	238,172
Bank loans and overdrafts	9,255	-
Other taxes and social security	4,356	5,642
VAT	21,867	35,116
Other creditors	950	-
Accruals and deferred income	-	4,599
Directors' loan accounts	3,231	11,606

	310,445	295,135

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	25,800	31,567
Bank loans	25,944	33,956

	51,744	65,523

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	25,800	31,567

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	330,000	330,000

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