The Artisan Wine & Spirit Company Ltd. - Accounts to registrar (filleted)

REGISTERED NUMBER: 12865971 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

THE ARTISAN WINE & SPIRIT COMPANY LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms E A Coombes

T A Fowler

REGISTERED OFFICE:

Windover House

St Ann Street

Salisbury

SP1 2DR

BUSINESS ADDRESS:

8 Queen Street

Salisbury

Wiltshire

SP1 1EY

REGISTERED NUMBER:

12865971 (England and Wales)

ACCOUNTANTS:

Fawcetts LLP

Chartered Accountants

Windover House

St. Ann Street

Salisbury

SP1 2DR

FIXED ASSETS

Tangible assets

4

2,065

2,484

CURRENT ASSETS

Stocks

75,153

59,102

Debtors

5

16,320

11,235

Cash at bank and in hand

53,094

44,233

144,567

114,570

CREDITORS

Amounts falling due within one year

6

122,552

111,160

NET CURRENT ASSETS

22,015

3,410

TOTAL ASSETS LESS CURRENT LIABILITIES

24,080

5,894

CAPITAL AND RESERVES

Called up share capital

7

1

Share premium

7,200

-

Retained earnings

16,879

5,893

SHAREHOLDERS' FUNDS

24,080

5,894

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 8 October 2026 and were signed on its behalf by:

Ms E A Coombes - Director

T A Fowler - Director

1.	STATUTORY INFORMATION

The Artisan Wine & Spirit Company Ltd. 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

The financial statements have been prepared on a going concern basis and are presented in Sterling (£) which is the functional currency of the company.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebate and value added tax.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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 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.

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.

Debtors

Debtors are measured at their recoverable amount.

Creditors and provisions

Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1 February 2025

-

1,500

2,051

3,551

Additions

977

-

977

Disposals

-

(1,500

)

-

(1,500

)

At 31 January 2026

977

-

2,051

3,028

DEPRECIATION

At 1 February 2025

-

1,025

42

1,067

Charge for year

244

-

677

921

Eliminated on disposal

-

(1,025

)

-

(1,025

)

At 31 January 2026

244

-

719

963

NET BOOK VALUE

At 31 January 2026

733

-

1,332

2,065

At 31 January 2025

-

475

2,009

2,484

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

14,487

8,195

Other debtors

1,833

3,040

16,320

11,235

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

71,124

39,194

Taxation and social security

14,098

13,289

Other creditors

37,330

58,677

122,552

111,160

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

106

Ordinary

0.01

1

6 Ordinary shares of 0.01 each were allotted and fully paid for cash at par during the year.

8.	RELATED PARTY DISCLOSURES

Creditors due within one year include £13,614 (2025 - £49,817) which is owed to the directors of the company.