Villa Maria New Zealand Wineries (UK) - Accounts to registrar (filleted)

REGISTERED NUMBER: 09709138 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

VILLA MARIA NEW ZEALAND WINERIES (UK)

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A C Mamo

M C Newton

M W R Brigden

REGISTERED OFFICE:

Herschel House

58 Herschel Street

Slough

Berkshire

SL1 1PG

REGISTERED NUMBER:

09709138 (England and Wales)

AUDITORS:

Oury Clark Chartered Accountants

Statutory Auditors

Herschel House

58 Herschel Street

Slough

Berkshire

SL1 1PG

CURRENT ASSETS

Debtors

4

260,066

225,514

Cash at bank

1,005

6,281

261,071

231,795

CREDITORS

Amounts falling due within one year

5

59,407

50,636

NET CURRENT ASSETS

201,664

181,159

TOTAL ASSETS LESS CURRENT
LIABILITIES

201,664

181,159

CAPITAL AND RESERVES

Called up share capital

6

100

Retained earnings

201,564

181,059

SHAREHOLDERS' FUNDS

201,664

181,159

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 21 October 2026 and were signed on its behalf by:

A C Mamo - Director

1.	STATUTORY INFORMATION

Villa Maria New Zealand Wineries (UK) Limited 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

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.

The directors intend to close the Company within 12 months and 1 day of the signing of the financial statements and therefore do not consider it appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly, the financial statements have been prepared on an alternative basis.There is no material adjustment between the going concern and alternative basis and so no adjustments have been made in the financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents amounts charged to the company's parent company under a marketing agreement, excluding value added tax. Turnover is recognised, on a cost plus basis, when the relevant costs are accrued.

Taxation

Taxation for the year comprises current tax. The accounts do not include an asset or liability in respect of 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.

The current tax liability is 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 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.

Financial instruments

Basic Financial Instruments as covered by Section 11 of FRS 102 are measured at amortised cost. The company does not have any Other Financial Instruments as covered by Section 12 of FRS 102.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

Amounts owed by group undertakings

242,001

220,864

Other debtors

18,065

4,650

260,066

225,514

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

Trade creditors

1,606

4,570

Taxation and social security

15,706

17,734

Other creditors & accruals

42,095

28,332

59,407

50,636

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

100

Ordinary

£1

100

Ordinary shares have full and equal rights to participate in voting in all circumstances and in dividends and in capital distributions, whether on a winding up or otherwise. The shares are not redeemable.

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Rachel Lockwood (Senior Statutory Auditor)

for and on behalf of Oury Clark Chartered Accountants

We would like to draw your attention to the following statement contained within our audit report as included within the full financial statements:-

"Emphasis of matter

We draw attention to note 2 in the financial statements, which explains that the directors intend to close the Company within 12 months and 1 day of the signing of the financial statements and therefore do not consider it appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly, the financial statements have been prepared on a basis other than going concern as described in note 2. Our opinion is not modified in respect of this matter."

We would also like to draw your attention to the following statement contained within our audit report as included within the full financial statements:

"Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed."

8.	ULTIMATE CONTROLLING PARTY

The immediate parent company is Villa Maria Estate Limited. The parent undertaking of the smallest group within which consolidated financial statements are prepared is Indevin Group Limited. The registered address of this entity is Level 2, 1 Market Street, Blenheim 7201, New Zealand. Consolidated accounts are not publicly available.

The ultimate controlling party is Harrogate Trustee Limited (on behalf of the Brandywine Trust).