REGISTERED NUMBER: 06555094 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Vine Lodge Products Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

G C Hall

Mrs K Hall

SECRETARY:

G C Hall

REGISTERED OFFICE:

Endeavour House

7 Enterprise Way

Pinchbeck

Spalding

Lincolnshire

PE11 3YR

REGISTERED NUMBER:

06555094 (England and Wales)

ACCOUNTANTS:

INSIGHT

Acorn House

Church Lane

Croft

Skegness

Lincolnshire

PE24 4RW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

43,982

54,692

43,982

54,692

CURRENT ASSETS

Stocks

25,000

11,000

Debtors

6

61,757

58,549

Cash at bank and in hand

5,039

14,555

91,796

84,104

CREDITORS

Amounts falling due within one year

7

35,963

37,066

NET CURRENT ASSETS

55,833

47,038

TOTAL ASSETS LESS CURRENT LIABILITIES

99,815

101,730

CREDITORS

Amounts falling due after more than one year

8

(3,312

)

(11,486

)

PROVISIONS FOR LIABILITIES

9

(10,974

)

(11,667

)

NET ASSETS

85,529

78,577

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

85,429

78,477

SHAREHOLDERS' FUNDS

85,529

78,577

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2026 and were signed on its behalf by:

G C Hall - Director

Mrs K Hall - Director

1.	STATUTORY INFORMATION

Vine Lodge Products 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.

Turnover

Turnover represents amounts charged to customers for goods and services provided during the year, excluding value added tax.Sales are recognised upon delivery to the customer, or upon collection by the customer.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Plant and machinery

-

20% on reducing balance

Computer equipment

-

33% on cost, 20% on cost and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Grants received

Grants related to expenditure on tangible assets are credited to reserves at the same rate as the depreciation on the assets to which the grants relate. The amounts shown in the balance sheet in respect of grants consist of total grants received to date, less amounts so far credited to reserves.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

325,000

AMORTISATION

At 1 April 2025

and 31 March 2026

325,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

33,465

253,359

26,490

313,314

DEPRECIATION

At 1 April 2025

28,745

206,780

23,097

258,622

Charge for year

1,063

8,682

965

10,710

At 31 March 2026

29,808

215,462

24,062

269,332

NET BOOK VALUE

At 31 March 2026

3,657

37,897

2,428

43,982

At 31 March 2025

4,720

46,579

3,393

54,692

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

6,570

2,882

Amounts owed by group undertakings

30,000

35,000

Other debtors

25,187

20,667

61,757

58,549

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

8,177

12,500

Trade creditors

11,769

12,620

Taxation and social security

13,449

6,105

Other creditors

2,568

5,841

35,963

37,066

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

3,312

11,486

9.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

10,974

11,667

Deferred

tax

£

Balance at 1 April 2025

11,667

Credit to Income Statement during year

(693

)

Movement

Balance at 31 March 2026

10,974

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

G C Hall

Balance outstanding at start of year

10,079

11,873

Amounts advanced

16,130

18,902

Amounts repaid

(13,820

)

(20,696

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

12,389

10,079

Mrs K Hall

Balance outstanding at start of year

10,079

11,873

Amounts advanced

14,330

18,902

Amounts repaid

(12,020

)

(20,696

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

12,389

10,079

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Tiberius Malo Limited.

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 Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income 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 Vine Lodge Products Limited for the year ended 31 March 2026 which comprise the Statement of Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity 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 Vine Lodge Products 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 Vine Lodge Products Limited and state those matters that we have agreed to state to the Board of Directors of Vine Lodge Products 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 Vine Lodge Products Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Vine Lodge Products 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 profit of Vine Lodge Products Limited. You consider that Vine Lodge Products 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 Vine Lodge Products 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.

INSIGHT

Acorn House

Church Lane

Croft

Skegness

Lincolnshire

PE24 4RW

22 September 2026