The Vine Investment Company Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00588694 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026

FOR

THE VINE INVESTMENT COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J A Try

R T Try

N W Try

M F J Wheeler

M P Houseley

REGISTERED OFFICE:

Suite 1, The Grove

West Clayton Business Centre

Berry Lane, Chorleywood

Rickmansworth

Hertfordshire

WD3 5EX

REGISTERED NUMBER:

00588694 (England and Wales)

ACCOUNTANTS:

Andrew F Wye Limited

24 Marlyns Drive

Burpham

Guildford

Surrey

GU4 7LT

FIXED ASSETS

Tangible assets

4

7,879,464

8,879,429

Investments

5

24

7,879,488

8,879,453

CURRENT ASSETS

Debtors

6

9,252

6,255

Investments

7

919,000

869,922

Cash at bank

872,415

270,853

1,800,667

1,147,030

CREDITORS

Amounts falling due within one year

8

254,061

107,333

NET CURRENT ASSETS

1,546,606

1,039,697

TOTAL ASSETS LESS CURRENT
LIABILITIES

9,426,094

9,919,150

PROVISIONS FOR LIABILITIES

1,200,000

1,500,000

NET ASSETS

8,226,094

8,419,150

CAPITAL AND RESERVES

Called up share capital

5,000

Revaluation reserve

9

5,614,534

4,933,711

Retained earnings

9

2,606,560

3,480,439

8,226,094

8,419,150

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 October 2026 and were signed on its behalf by:

N W Try - Director

M F J Wheeler - Director

1.	STATUTORY INFORMATION

The Vine Investment Company 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets

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

Freehold property

-

not provided

Plant and machinery

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax 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.

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 financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Investment properties and current asset investments

Investment properties and current asset investments are shown at open market value with any aggregate surplus or deficit arising from changes in the market value being transferred to a non-distributable reserve. Investment property is not depreciated. While this is in accordance with the Financial Reporting Standard 102 Section 1A, it does not comply with the requirements of the Companies Act 2006 that all assets should be depreciated over the economic life. The directors consider that this departure from the requirements of the Companies Act is required in order to give a true and fair view.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

COST OR VALUATION

At 1 July 2025

8,879,429

25,480

8,904,909

Disposals

(644,336

)

(25,480

)

(669,816

)

Revaluations

(355,629

)

-

(355,629

)

At 30 June 2026

7,879,464

-

7,879,464

DEPRECIATION

At 1 July 2025

-

25,480

Eliminated on disposal

-

(25,480

)

(25,480

)

At 30 June 2026

-

NET BOOK VALUE

At 30 June 2026

7,879,464

-

7,879,464

At 30 June 2025

8,879,429

-

8,879,429

Cost or valuation at 30 June 2026 is represented by:

Freehold

property

£

Valuation in 2021

2,478,687

Valuation in 2022

2,373,768

Valuation in 2024

539,657

Valuation in 2025

497,853

Valuation in 2026

(355,629

)

Cost

2,345,128

7,879,464

The directors have revalued the properties to ensure they are in line with market valuations following discussion with professional agents in the areas where the properties are located.

5.	FIXED ASSET INVESTMENTS

Interest

in other

participating

interests

£

COST

At 1 July 2025

and 30 June 2026

24

NET BOOK VALUE

At 30 June 2026

24

At 30 June 2025

24

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

Trade debtors

5,307

3,914

Other debtors

3,945

2,341

9,252

6,255

7.	CURRENT ASSET INVESTMENTS

The book cost of the investments at 30 June 2024 was £836,166 (2022 £2,059,771).

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

Taxation and social security

206,265

59,010

Other creditors

47,796

48,323

254,061

107,333

9.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

At 1 July 2025

3,480,439

4,933,711

8,414,150

Profit for the year

1,944

-

1,944

Dividends

(195,000

)

-

(195,000

)

Reserve transfer

(680,823

)

680,823

-

At 30 June 2026

2,606,560

5,614,534

8,221,094