Dryhill Wine Ltd

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

Registered number: 10137928

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		3,181		3,181
Tangible Assets	5		87,673		43,974

			90,854		47,155
CURRENT ASSETS
Stocks	6	112,987		99,638
Debtors	7	8,365		2,248
Cash at bank and in hand		1,468		1,603

		122,820		103,489
Creditors: Amounts Falling Due Within One Year	8	(1,384 )		(3,497 )

NET CURRENT ASSETS (LIABILITIES)			121,436		99,992

TOTAL ASSETS LESS CURRENT LIABILITIES			212,290		147,147

Creditors: Amounts Falling Due After More Than One Year	9		(309,463 )		(228,839 )

NET LIABILITIES			(97,173 )		(81,692 )

CAPITAL AND RESERVES
Called up share capital	10		200		200
Profit and Loss Account			(97,373 )		(81,892 )

SHAREHOLDERS' FUNDS			(97,173)		(81,692)

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Dryhill Wine Ltd

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 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 Nigel Rowley

Director

28/08/2026

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

1. General Information

Dryhill Wine Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10137928 . The registered office is Dryhill Farm, Ullenwood, Cheltenham, GL53 9QR.

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 Biological assets - Vines. They are held at historial value and are not amortised to the profit and loss account.

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:

Leasehold	15 years striaght line
Plant & Machinery	15% straight line
Motor Vehicles	15% straight line
Fixtures & Fittings	15% straight line
Computer Equipment	15% straight line

2.5. 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: 1 (2025: NIL)

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Dryhill Wine Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 May 2025	3,181

As at 30 April 2026	3,181

Net Book Value
As at 30 April 2026	3,181

As at 1 May 2025	3,181

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 May 2025	-	6,745	56,457	-
Additions	54,357	1,140	-	1,258

As at 30 April 2026	54,357	7,885	56,457	1,258

Depreciation
As at 1 May 2025	-	2,144	18,256	-
Provided during the period	3,624	678	8,469	-

As at 30 April 2026	3,624	2,822	26,725	-

Net Book Value
As at 30 April 2026	50,733	5,063	29,732	1,258

As at 1 May 2025	-	4,601	38,201	-


	Computer Equipment	Total
	£	£
Cost
As at 1 May 2025	1,900	65,102
Additions	-	56,755

As at 30 April 2026	1,900	121,857

Depreciation
As at 1 May 2025	728	21,128
Provided during the period	285	13,056

As at 30 April 2026	1,013	34,184

Net Book Value
As at 30 April 2026	887	87,673

As at 1 May 2025	1,172	43,974

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Dryhill Wine Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

6. Stocks

	2026	2025
	£	£
Work in progress	112,987	99,638

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	488	279
VAT	7,877	1,969

	8,365	2,248

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,384	3,497

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

	2026	2025
	£	£
Directors' loan account	309,463	228,839

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	200	200

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