Accounts

Company Registration Number : 06664967 (England and Wales)

28 St James's St Ltd

Unaudited filleted financial statements

For the year ended 31 July 2026

28 St James's St Ltd

Contents

For the year ended 31 July 2026

CONTENTS	PAGE
Company Information	3
Statement of Financial Position	4
Notes to the Financial Statements	5 - 6

28 St James's St Ltd

Company Information

For the year ended 31 July 2026

Company registration number

06664967 (England and Wales)

Directors

G D Anderson

Mrs L Anderson

Registered office address

Oak Apple House North Street

Milborne Port

Sherborne

Dorset

DT9 5EW

Trading office address

Knapp Cottage

Church Street

Lopen

Somerset

TA13 5JX

Accountant

SILBURY ACCOUNTANTS LIMITED

Chartered Management Accountants

Oak Apple House North Street

Milborne Port, Sherborne

DT9 5EW

28 St James's St Ltd

Statement of Financial Position

For the year ended 31 July 2026

		2026	2025
	Notes	£	£
Current assets
Inventories		-	45,451
Debtors		5,882	4,971
Cash and cash equivalents		19,621	96,611
		25,502	147,033

Current liabilities
Creditors: Amounts falling due within one year		(122,571)	(192,650)
		(122,571)	(192,650)

Net current (liabilities)/assets		(97,069)	(45,617)
Total assets less current liabilities		(97,069)	(45,617)
Net (liabilities)/assets		(97,069)	(45,617)

Capital and reserves
Called up share capital		1	1
Retained earnings		(97,070)	(45,618)
Shareholder's funds		(97,069)	(45,617)


For the year ended 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006. The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A. The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
For the year ended 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.

Approved by the Board on 17 September 2026

.............................
Mrs L Anderson (Director)
Company registration number: 06664967

/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */


Balance sheet at 2026-07-31 31 July 2026

	2026	2025
	£	£



Current Assets	19,669	142,658
Cash in Hand/Bank	19,621	96,611

Prepayments and accrued income	5,833	4,375

Creditors: amounts falling due within one year	(122,571)	(192,650)

Net current assets/(liabilities)	(97,069)	(45,617)

Total assets less current liabilities	(97,069)	(45,617)

Net Assets/(liabilities)	(97,069)	(45,617)



Capital and Reserves	(97,069)	(45,617)
Called up share capital	1	1
Profit and loss account	(97,070)	(45,618)
SHAREHOLDER'S FUND	(97,069)	(45,617)

For the year ending 31-07-2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the board of directors on 17 September 2026 and signed on behalf of the board,



.............................

Mrs L Anderson
Director

Company registration number: 06664967

28 St James's St Ltd

Notes to the Financial Statements

For the year ended 31 July 2026

(1) Statutory Information

28 St James's St 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) Significant 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

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

Financial instruments

The company classifies its financial instruments as basic financial instruments in accordance with Section 11 of FRS 102. Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method, less any impairment. Basic financial liabilities, including trade and there payables and loans, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method. Financial assets are derecognised when the contractual rights to the cash flows from the asset expire or are settled. Financial liabilities are derecognised when the obligation is discharged, cancelled, or expires

Stock

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

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.

(3) Employees and Directors

During the year, the average number of employees including director was 2 (2025 : 2).

(4) Related party Disclosures

The company has a loan of £105,716 (2025 £101,842) from Guy Anderson Wines Limited, a company in which the directors own100% of the share capital. The loan is unsecured, interest is charged at a rate of 5.25% per annum and there is no fixed repayment date.

The company has a loan from a director amounting to £13,863 (2025 £88,863). This loan is unsecured, interest-free, and repayable on demand. As the loan is repayable on demand and interest-free, it is measured at the amount repayable and classified as a current liability in the balance sheet.