REGISTERED NUMBER: 11856315 (England and Wales)

Financial Statements for the Year Ended 28 February 2026

for

The Wineseller Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S S Gakhal

REGISTERED OFFICE:

16b Church Street

St. Georges

Telford

United Kingdom

TF2 9JU

REGISTERED NUMBER:

11856315 (England and Wales)

ACCOUNTANTS:

HR Accountants

149 Spon Lane

West Bromwich

West Midlands

B70 6AS

FIXED ASSETS

Intangible assets

4

62,000

62,000

Tangible assets

5

216,516

211,655

278,516

273,655

CURRENT ASSETS

Stocks

59,460

56,410

Cash at bank and in hand

10,505

15,307

69,965

71,717

CREDITORS

Amounts falling due within one year

6

232,817

232,025

NET CURRENT LIABILITIES

(162,852

)

(160,308

)

TOTAL ASSETS LESS CURRENT LIABILITIES

115,664

113,347

CREDITORS

Amounts falling due after more than one year

7

49,433

53,146

NET ASSETS

66,231

60,201

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

8

66,230

60,200

66,231

60,201

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 November 2026 and were signed by:

S S Gakhal - Director

1.	STATUTORY INFORMATION

The Wineseller 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.	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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

and 28 February 2026

62,000

NET BOOK VALUE

At 28 February 2026

62,000

At 28 February 2025

62,000

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 March 2025

112,949

114,755

227,704

Additions

-

16,495

16,495

At 28 February 2026

112,949

131,250

244,199

DEPRECIATION

At 1 March 2025

1,133

14,916

16,049

Charge for year

-

11,634

11,634

At 28 February 2026

1,133

26,550

27,683

NET BOOK VALUE

At 28 February 2026

111,816

104,700

216,516

At 28 February 2025

111,816

99,839

211,655

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

97,204

122,428

Taxation and social security

32,124

23,145

Other creditors

103,489

86,452

232,817

232,025

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans

49,433

53,146

8.

RESERVES

Retained

earnings

£

At 1 March 2025

60,200

Profit for the year

16,030

Dividends

(10,000

)

At 28 February 2026

66,230