Contents

Balance Sheet

As at 30 September 2026

Balance Sheet Continued

For the period ended 30 September 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The directors have elected not to deliver a copy of the profit and loss account to the registrar, in accordance with section 444(5A) of the Companies Act 2006.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
• The directors acknowledge their responsibilities 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 and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 20 October 2026.

Notes to the Financial Statements

For the period 1 October 2025 to 30 September 2026

1. Accounting Policies

Turnover

Turnover is recognised when goods are delivered or services are provided.

Taxation

Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors

Debtors are recognised at the settlement amount due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors

Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

Principal activity

The principal activity of the company during the period was Wholesale of wine, beer, spirits and other alcoholic beverages.

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the period was: 0 (previous period: 0)

Notes to the Financial Statements (continued)

4. Correction of Historical Liability Estimates and Inventory Impairment

The reconciliation difference arises from the correction of historical balance sheet estimates. Prior-year creditor balances included provisions for anticipated liabilities which did not ultimately materialise, including undelivered goods. In addition, certain inventory items were written down to nil value due to damage and cork taint. The current year figures therefore reflect the company's actual financial position and include adjustments that are not attributable solely to the current year's trading performance.

Notes to the Financial Statements (continued)

5. Trading Status During the Period

Trading operations formally ceased in February 2026. Subsequent transactions were limited to matters incidental to the cessation of trade and the administration of the company's remaining affairs. No revenue-generating activities were undertaken after this date. The accounts for the year ended 30 September 2026 reflect the final trading period together with activities associated with the company's wind-down and preparation for dissolution.