REGISTERED NUMBER: 08411555 (England and Wales)

CHILWORTH MANOR VINEYARD LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

Mrs A M Wrigley

Mr G Wrigley

REGISTERED OFFICE:

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

REGISTERED NUMBER:

08411555 (England and Wales)

ACCOUNTANTS:

Bessler Hendrie LLP

Chartered Accountants

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

FIXED ASSETS

Tangible assets

5

3,238,569

3,243,819

CURRENT ASSETS

Stocks

282,840

237,441

Debtors

6

40,206

53,837

Cash at bank and in hand

103,562

107,107

426,608

398,385

CREDITORS

Amounts falling due within one year

7

(3,718,284

)

(3,234,946

)

NET CURRENT LIABILITIES

(3,291,676

)

(2,836,561

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(53,107

)

407,258

CAPITAL AND RESERVES

Called up share capital

2,100,000

2,100,000

Retained earnings

(2,153,107

)

(1,692,742

)

SHAREHOLDERS' FUNDS

(53,107

)

407,258

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 September 2026 and were signed on its behalf by:

Mr G Wrigley - Director

1.	STATUTORY INFORMATION

Chilworth Manor Vineyard Limited 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Company law requires the directors to consider the appropriateness of the going concern assumption when preparing the financial statements. The directors have agreed to support the company to meet its liabilities as they fall due, and as a result they believe the going concern basis remains appropriate.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and value added tax. The company's turnover comprises of sale of wine through direct and trade sales and revenue from guided tours, experiences, and gift vouchers.

Trade sales and direct sales via the company’s website, are recognised at the point of despatch. Direct sales through the company’s retail shop are recognised at the point of sale when the customer pays for the goods at the shop till point. Turnover from tours and experiences is recognised when the service is provided.

Tangible fixed assets

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

Motor vehicles

- 25% reducing balance

Improvements to property

- 2% on cost

Plant & machinery

- 5 years straight line

Land

- not depreciated

Tangible fixed assets are stated at their historic cost price less accumulated depreciation. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for use. The asset's residual values, useful lives and depreciation methods are reviewed if there is an indication of significant change since the last reporting date.

On disposal the difference between the net proceeds and carrying amount of the item disposed is recognised in the profit and loss account, and included in administration expenses.

Stocks and work in progress

Stock and work in progress comprises of bottled wine and wine in various stages of production, valued at lower of cost and net realisable value. Cost represents wine making charges plus cost of dry goods.

Financial instruments

The Company has basic financial instruments only. These financial assets and liabilities are initially recognised at transaction price and remeasured, at each year end, at amortised cost using the effective interest rate method.

Taxation

Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is the amount of corporation tax payable in respect of the taxable profit for the period or prior periods. It is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Current tax is measured on a non-discounted basis.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.

Deferred tax is measured at the average tax rates that are expected to apply in the period in which the timing differences are expected to reverse, based on tax rates and law that have been enacted or substantially enacted by the balance sheet date.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured on a non-discounted basis.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Key accounting judgments and estimates

In the application of the company's accounting policies the directors are required to make judgments, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ.

Accounting judgements and underlying assumptions are reviewed on an ongoing basis, and revisions are recognised in the period of revision.

The key areas where judgement is exercised is the valuation of stocks and working progress and the depreciation rate of tangible fixed assets. The key assumptions applied are consistent with the accounting policies set out above.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

169,351

3,325,830

3,495,181

Additions

53,073

84,384

137,457

At 31 December 2025

222,424

3,410,214

3,632,638

DEPRECIATION

At 1 January 2025

-

251,362

251,362

Charge for year

-

142,707

142,707

At 31 December 2025

-

394,069

394,069

NET BOOK VALUE

At 31 December 2025

222,424

3,016,145

3,238,569

At 31 December 2024

169,351

3,074,468

3,243,819

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,225

2,079

Other debtors

37,981

51,758

40,206

53,837

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

24,029

3,062

Taxation and social security

10,146

4,488

Other creditors

3,684,109

3,227,396

3,718,284

3,234,946

8.	RELATED PARTY DISCLOSURES

Included within other creditors is £3,517,318 (2024: £3,109,967) owed to the directors of the company. The loan is interest free and repayable on demand.

The following reproduces the text of the report prepared for the directors 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Chilworth Manor Vineyard Limited for the year ended 31 December 2025 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Chilworth Manor Vineyard Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Chilworth Manor Vineyard Limited and state those matters that we have agreed to state to the Board of Directors of Chilworth Manor Vineyard Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Chilworth Manor Vineyard Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Chilworth Manor Vineyard Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Chilworth Manor Vineyard Limited. You consider that Chilworth Manor Vineyard Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Chilworth Manor Vineyard Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report should not be regarded as suitable to be used or relied on by any other party wishing to acquire any rights against Bessler Hendrie LLP for any purpose or in any context. Any party, other than the Directors, who obtains access to this report or a copy and chooses to rely on this report (or any part of it) will do so at its own risk.

Bessler Hendrie LLP

Chartered Accountants

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

11 September 2026