REGISTERED NUMBER: 12818480 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

BARRIQUE FINE WINES LTD

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Property, plant and equipment

4

285,231

85,851

CURRENT ASSETS

Inventories

205,695

173,669

Debtors

5

136,050

136,864

Cash at bank

244,724

156,300

586,469

466,833

CREDITORS

Amounts falling due within one year

6

457,332

381,425

NET CURRENT ASSETS

129,137

85,408

TOTAL ASSETS LESS CURRENT LIABILITIES

414,368

171,259

CREDITORS

Amounts falling due after more than one year

7

(98,109

)

(15,090

)

PROVISIONS FOR LIABILITIES

(35,942

)

(6,831

)

NET ASSETS

280,317

149,338

CAPITAL AND RESERVES

Called up share capital

26

22

Share premium

99,974

24,978

Retained earnings

180,317

124,338

280,317

149,338

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2026 and were signed on its behalf by:

E C Simpson - Director

1.	Statutory information

Barrique Fine Wines Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12818480

Registered office:

Kings Yard

Low Mill Road

Ossett

WF5 8ND

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

Revenue 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 - 33% and 25% on reducing balance, as appropriate.

Leasehold improvements - on a straight-line basis over the shorter of their estimated useful economic lives and the remaining property lease term.

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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

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.

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.

3.	Employees and directors

The average number of employees during the year was 12 (2025 - 7 ) .

4.	Property, plant and equipment

Fixtures

Leasehold

Plant and

and

improvements

machinery

fittings

£

£

£

Cost

At 1 February 2025

54,297

6,298

4,032

Additions

202,500

17,426

4,433

Disposals

-

-

-

At 31 January 2026

256,797

23,724

8,465

Depreciation

At 1 February 2025

-

1,381

1,588

Charge for year

15,102

5,265

1,586

Eliminated on disposal

-

-

-

At 31 January 2026

15,102

6,646

3,174

Net book value

At 31 January 2026

241,695

17,078

5,291

At 31 January 2025

54,297

4,917

2,444

Motor

Computer

vehicles

equipment

Totals

£

£

£

Cost

At 1 February 2025

30,373

7,696

102,696

Additions

-

5,157

229,516

Disposals

-

(483

)

(483

)

At 31 January 2026

30,373

12,370

331,729

Depreciation

At 1 February 2025

10,635

3,241

16,845

Charge for year

5,013

2,705

29,671

Eliminated on disposal

-

(18

)

(18

)

At 31 January 2026

15,648

5,928

46,498

Net book value

At 31 January 2026

14,725

6,442

285,231

At 31 January 2025

19,738

4,455

85,851

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

Leasehold

Motor

improvements

vehicles

Totals

£

£

£

Cost

At 1 February 2025

-

30,373

30,373

Additions

27,647

-

27,647

At 31 January 2026

27,647

30,373

58,020

Depreciation

At 1 February 2025

-

10,635

10,635

Charge for year

1,843

5,013

6,856

At 31 January 2026

1,843

15,648

17,491

Net book value

At 31 January 2026

25,804

14,725

40,529

At 31 January 2025

-

19,738

19,738

5.

Debtors

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

117,403

127,503

Other debtors

13,304

8,658

130,707

136,161

Amounts falling due after more than one year:

Other debtors

5,343

703

Aggregate amounts

136,050

136,864

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

23,236

-

Hire purchase contracts and finance leases

14,611

7,488

Trade creditors

297,060

312,787

Taxation and social security

35,673

26,979

Other creditors

86,752

34,171

457,332

381,425

7.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans

55,434

-

Hire purchase contracts and finance leases

42,675

15,090

98,109

15,090

8.	Secured debts

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

78,670

-

The company's bank borrowings are secured by a fixed and floating charge over the assets of the company in favour of HSBC UK Bank plc, created on 3 February 2025.

At 31 January 2026, the bank borrowing had a carrying amount of £78,670 (2025: £nil), measured at amortised cost after deducting unamortised borrowing costs. Of this amount, £23,236 is included within creditors falling due within one year and £55,434 within creditors falling due after more than one year.

9.	Directors' advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

E C Simpson

Balance outstanding at start of year

2,083

-

Amounts advanced

1,261

5,467

Amounts repaid

(2,160

)

(3,384

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,184

2,083

The advances to the director are unsecured, interest-free and repayable on demand.

10.	Related party disclosures

At the balance sheet date, there was an outstanding balance related to loans from directors totalling £nil (2025: £4,040), excluding interest.

Interest accrues on the principal amount of the loan outstanding from time to time at a rate of 5% per annum.

During the year, the company paid £nil (2025: £1,224) to Mr E Simpson, a director, as rent for the use of his home office.

11.	Comparative reclassification

The comparative figures for called-up share capital and share premium have been reclassified to reflect the correct nominal value of shares previously issued. Called-up share capital at 31 January 2025 has been reduced by £1,098, with a corresponding increase in share premium. There is no effect on profit, retained earnings, total equity or net assets.

12.	Operating lease commitments

At 31 January 2026, the company had the following future minimum payments under non-cancellable operating leases:

Within one year - £28,801

Between one and five years - £100,000

In more than five years - £219,846

Total - £348,647

The commitments relate to the lease of the company's premises at Arch U, Leeds, which expires on 9 January 2040. The amounts exclude VAT, service charges and future increases arising from rent reviews.