REGISTERED NUMBER: 10261989 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2026

for

Thee Grapevine Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

O Ozdemir

G Ozdemir

REGISTERED OFFICE:

14 Leys Avenue

Letchworth Garden City

Hertfordshire

SG6 3EU

REGISTERED NUMBER:

10261989 (England and Wales)

ACCOUNTANTS:

Bracey's Accountants (Stevenage) Limited

18-20 High Street

Stevenage

Hertfordshire

SG1 3EJ

FIXED ASSETS

Tangible assets

5

23,308

CURRENT ASSETS

Debtors

6

12,152

Cash at bank

7,807

19,959

CREDITORS

Amounts falling due within one year

7

27,547

NET CURRENT LIABILITIES

(7,588

)

TOTAL ASSETS LESS CURRENT LIABILITIES

15,720

CREDITORS

Amounts falling due after more than one year

8

8,759

NET ASSETS

6,961

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

6,959

6,961

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 November 2026 and were signed on its behalf by:

G Ozdemir - Director

O Ozdemir - Director

1.	STATUTORY INFORMATION

Thee Grapevine Ltd 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Going concern

The financial statements have been prepared on a going concern basis. At the balance sheet date, the company had net current liabilities of £7,588 (2025: 7,526) and retained earnings of £6,959 (2025: £372). The director has pledged to continue to financially support the company for the foreseeable future. On this basis, the director feels it is appropriate to prepare these financial statements on a going concern basis.

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

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under

construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures and Fittings

25% Reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of

business.

Trade debtors are recognised at the transaction price.

Trade debtors are reviewed for bad debts on an annual basis, any adjustment is made accordingly in the profit and loss account.

Trade creditors

Trade creditors are obligations to pay for services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement for at least twelve months after reporting dat, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 August 2025

51,868

Additions

19,675

At 31 July 2026

71,543

DEPRECIATION

At 1 August 2025

41,645

Charge for year

6,590

At 31 July 2026

48,235

NET BOOK VALUE

At 31 July 2026

23,308

At 31 July 2025

10,223

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

448

Directors' current accounts

2,281

Prepayments

9,423

12,152

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Bank loans and overdrafts (see note 9)

5,974

Trade creditors

1,737

Tax

422

Social security and other taxes

1,805

Wages and salaries control

(269

)

VAT

13,557

Pension payable

110

Directors' current accounts

2,433

Accrued expenses

1,778

27,547

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans (see note 9)

8,759

Included within bank loans and overdrafts is a bank loan secured by way of a personal guarantee by the director of £8,759 (2025: £7,152).

9.

LOANS

An analysis of the maturity of loans is given below:

£

Amounts falling due within one year or on demand:

Bank overdrafts

1,779

Bounce Back Loan < 1 year

4,195

5,974

Amounts falling due between one and two years:

Bounce Back Loan > 1 year

8,759

10.	OTHER FINANCIAL COMMITMENTS

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £132,750 (2025 - £159,750).

The financial commitment is in respect of a rental agreement which expires in June 2031.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company owed £152 (2025: the company was owed £53,308) to Mr and Mrs Ozdemir. This loan is provided interest free and is repayable on demand.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Gulnaz Ozdemir and Oymen Ozdemir, by virtue of their shareholdings.

13.	SHARE CAPITAL

Allotted, called up and fully paid shares

2026

2025

No.

£

No.

£

Ordinary Shares of £1 each

2

2

2

2

14.

DIVIDENDS

2026

2025

£

£

Interim dividend of £4,000 (2025 - £9,850 ) per ordinary share

8,000

19,700