Wineways (Harrogate) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07131592

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		23,138		28,677
Tangible Assets	5		67,941		15,745

			91,079		44,422
CURRENT ASSETS
Stocks	6	80,656		62,789
Debtors	7	54,137		53,781
Cash at bank and in hand		36,585		39,900

		171,378		156,470
Creditors: Amounts Falling Due Within One Year	8	(769,566 )		(632,366 )

NET CURRENT ASSETS (LIABILITIES)			(598,188 )		(475,896 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(507,109 )		(431,474 )

NET LIABILITIES			(507,109 )		(431,474 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(507,209 )		(431,574 )

SHAREHOLDERS' FUNDS			(507,109)		(431,474)

Page 1

Page 2

Wineways (Harrogate) Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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 responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Miss T Stagman

Director

29/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Wineways (Harrogate) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07131592 . The registered office is 32 Leeds Road, Harrogate, North Yorkshire, HG2 8BQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 20 years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are It is amortised to the profit and loss account over its estimated economic life of .... years.

2.5. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20% reducing balance basis
Fixtures & Fittings	10% straight line
Computer Equipment	20% straight line

2.7. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

Page 3

Page 4

Wineways (Harrogate) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 12 (2025: 6)

4. Intangible Assets

	Goodwill	Other	Development Costs	Total
	£	£	£	£
Cost
As at 1 February 2025	124,311	1	11,750	136,062

As at 31 January 2026	124,311	1	11,750	136,062

Amortisation
As at 1 February 2025	101,429	-	5,956	107,385
Provided during the period	3,994	-	1,545	5,539

As at 31 January 2026	105,423	-	7,501	112,924

Net Book Value
As at 31 January 2026	18,888	1	4,249	23,138

As at 1 February 2025	22,882	1	5,794	28,677

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	2,345	29,526	20,708	52,579
Additions	-	59,061	2,213	61,274

As at 31 January 2026	2,345	88,587	22,921	113,853

Depreciation
As at 1 February 2025	1,144	22,229	13,461	36,834
Provided during the period	240	6,691	2,147	9,078

As at 31 January 2026	1,384	28,920	15,608	45,912

Net Book Value
As at 31 January 2026	961	59,667	7,313	67,941

As at 1 February 2025	1,201	7,297	7,247	15,745

6. Stocks

	2026	2025
	£	£
Finished goods	80,656	62,789

Page 4

Page 5

Wineways (Harrogate) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	37,190	41,913
Other debtors	16,947	11,868

	54,137	53,781

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	237,460	175,093
Bank loans and overdrafts	3,334	13,333
Amounts owed to participating interests	35,784	-
Other creditors	478,443	422,630
Taxation and social security	14,545	21,310

	769,566	632,366

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

Page 5