REGISTERED NUMBER: OC404364 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

EXTON PARK VINEYARD LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

R E B Mcmillan

F A Y Langdale

REGISTERED OFFICE:

Abbey House

Warnford Road

Warnford

Hampshire

SO32 3LB

REGISTERED NUMBER:

OC404364 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Tangible assets

4

6,396,291

6,676,373

CURRENT ASSETS

Stocks

4,412,647

4,298,306

Debtors

5

199,711

230,543

Cash at bank and in hand

18,341

13,615

4,630,699

4,542,464

CREDITORS

Amounts falling due within one year

6

753,857

532,860

NET CURRENT ASSETS

3,876,842

4,009,604

TOTAL ASSETS LESS CURRENT LIABILITIES

10,273,133

10,685,977

CREDITORS

Amounts falling due after more than one year

7

4,317,416

3,558,747

NET ASSETS ATTRIBUTABLE TO MEMBERS

5,955,717

7,127,230

LOANS AND OTHER DEBTS DUE TO MEMBERS

-

-

MEMBERS' OTHER INTERESTS

Capital accounts

5,955,717

7,127,230

5,955,717

7,127,230

TOTAL MEMBERS' INTERESTS

Members' other interests

5,955,717

7,127,230

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31st December 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 6th October 2026 and were signed by:

F A Y Langdale - Designated member

1.	STATUTORY INFORMATION

Exton Park Vineyard LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

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

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 13 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st January 2025

7,579,532

1,377,426

8,956,958

Additions

2,857

68,363

71,220

Disposals

(521

)

(75,073

)

(75,594

)

At 31st December 2025

7,581,868

1,370,716

8,952,584

DEPRECIATION

At 1st January 2025

1,329,532

951,053

2,280,585

Charge for year

224,005

104,029

328,034

Eliminated on disposal

-

(52,326

)

(52,326

)

At 31st December 2025

1,553,537

1,002,756

2,556,293

NET BOOK VALUE

At 31st December 2025

6,028,331

367,960

6,396,291

At 31st December 2024

6,250,000

426,373

6,676,373

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Trade debtors

59,750

62,529

Other debtors

139,961

168,014

199,711

230,543

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

as restated

£

£

Bank loans and overdrafts

684,082

396,515

Hire purchase contracts

-

22,823

Trade creditors

27,253

44,577

Taxation and social security

14,520

12,703

Other creditors

28,002

56,242

753,857

532,860

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

as restated

£

£

Bank loans

250,665

-

Other creditors

4,066,751

3,558,747

4,317,416

3,558,747