REGISTERED NUMBER: 05485362 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 JUNE 2026

FOR

COURT OF MASTER SOMMELIERS WORLD-WIDE

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr B M Dawes

Mr B K Julyan

Mr O O Hinderer

Mr D Mesnard

Mr R Sayburn

SECRETARY:

Mr R Sayburn

REGISTERED OFFICE:

33 Felhampton Road

London

London

SE9 3NT

REGISTERED NUMBER:

05485362 (England and Wales)

ACCOUNTANTS:

Marsland Nash Associates

Chartered Tax Advisers, Accountants

and Business Consultants

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

FIXED ASSETS

Tangible assets

4

3,032

3,314

CURRENT ASSETS

Stocks

5

30,360

35,745

Investments

6

206,440

201,004

Cash at bank

776,588

711,561

1,013,388

948,310

CREDITORS

Amounts falling due within one year

7

16,897

10,862

NET CURRENT ASSETS

996,491

937,448

TOTAL ASSETS LESS CURRENT LIABILITIES

999,523

940,762

RESERVES

Income and expenditure account

999,523

940,762

MEMBERS' FUNDS

999,523

940,762

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 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 surplus or deficit 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 16 September 2026 and were signed on its behalf by:

Mr R Sayburn - Director

1.	STATUTORY INFORMATION

Court Of Master Sommeliers World-Wide is a private company, limited by guarantee , 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 received in respect of course fees, examination fees, membership fees and sponsorship.

Tangible fixed assets

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

Stocks

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

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 30 June 2025

4,725

Additions

1,199

At 29 June 2026

5,924

DEPRECIATION

At 30 June 2025

1,411

Charge for year

1,481

At 29 June 2026

2,892

NET BOOK VALUE

At 29 June 2026

3,032

At 29 June 2025

3,314

5.

STOCKS

2026

2025

£

£

Stocks

30,360

35,745

6.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Other - St James Place Wealth

206,440

201,004

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

12,793

8,353

Social security and other taxes

1,670

523

Accrued expenses

2,434

1,986

16,897

10,862

8.	RELATED PARTY DISCLOSURES

In addition to the fixed remuneration paid to directors disclosed in the accounts, some of the directors earn lecture fees from the company for work completed. The amounts of these fees are as follows:

Mr B.Julyan £8,250

Mr B Dawes £6,500

Mr D Mesnard £9,200

Mr R Sayburn £42,150

9.	LIMITED BY GUARANTEE

The company is limited by guarantee and does not have any share capital.