REGISTERED NUMBER: 09160122 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Montgomery Vineyard Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T W Lennard

REGISTERED OFFICE:

Cross Chambers

9 High Street

Newtown

Powys

SY16 2NY

REGISTERED NUMBER:

09160122 (England and Wales)

ACCOUNTANTS:

Morgan Griffiths LLP

Chartered Accountants

Cross Chambers

9 High Street

Newtown

Powys

SY16 2NY

FIXED ASSETS

Tangible assets

4

78,932

78,247

CURRENT ASSETS

Stocks

64,837

66,699

Debtors

5

589

299

Cash in hand

1

1

65,427

66,999

CREDITORS

Amounts falling due within one year

6

30,147

25,176

NET CURRENT ASSETS

35,280

41,823

TOTAL ASSETS LESS CURRENT LIABILITIES

114,212

120,070

CREDITORS

Amounts falling due after more than one year

7

(101,969

)

(111,186

)

PROVISIONS FOR LIABILITIES

(2,153

)

(1,515

)

NET ASSETS

10,090

7,369

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

10,089

7,368

SHAREHOLDERS' FUNDS

10,090

7,369

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 October 2026 and were signed by:

T W Lennard - Director

1.	STATUTORY INFORMATION

Montgomery Vineyard 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 10% on reducing balance

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2025

103,873

Additions

13,491

Disposals

(9,739

)

At 31 May 2026

107,625

DEPRECIATION

At 1 June 2025

25,626

Charge for year

5,050

Eliminated on disposal

(1,983

)

At 31 May 2026

28,693

NET BOOK VALUE

At 31 May 2026

78,932

At 31 May 2025

78,247

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

Additions

13,490

At 31 May 2026

13,490

NET BOOK VALUE

At 31 May 2026

13,490

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

589

299

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans and overdrafts

12,309

18,852

Hire purchase contracts

6,071

-

Trade creditors

5,170

4,597

Taxation and social security

3,847

1,727

Other creditors

2,750

-

30,147

25,176

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Hire purchase contracts

6,071

-

Other creditors

95,898

111,186

101,969

111,186