AMPHORA INTERMEDIATE II LIMITED

• ⚠

  Material uncertainty over going concern

  The Group is considered to be a severe but plausible downside scenario which included a sensitivity of an 8% fall in Gross profit after distribution and marketing expenses against forecast. An 8% sensitivity has been taken based on the size of the combined Group and the historical performance of the 'Accolade' stand alone business. Based on this analysis, the Group would continue to trade within the limits of the available funding facilities and within the covenant requirements under the funding facilities in the downside scenario. The Group remains unable to continue as a going concern.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

IFRS

Reporting scope

Consolidated group

Auditor

PricewaterhouseCoopers LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“The Group is considered to be a severe but plausible downside scenario which included a sensitivity of an 8% fall in Gross profit after distribution and marketing expenses against forecast. An 8% sensitivity has been taken based on the size of the combined Group and the historical performance of the 'Accolade' stand alone business. Based on this analysis, the Group would continue to trade within the limits of the available funding facilities and within the covenant requirements under the funding facilities in the downside scenario. The Group remains unable to continue as a going concern.”

Group structure

1. AMPHORA INTERMEDIATE II LIMITED · parent
   1. Amphora Finance Limited 100% · Financing company
   2. Amphora Australia Holdings Limited 100% · Holding company
   3. Amphora Australia Pty Ltd 100% · Holding company
   4. Amphora Australia Holdings Pty Ltd 100% · Financing company
   5. Vinarchy Holdings Europe Limited 100% · Holding company
   6. Vinarchy Europe Limited 100% · Holding company
   7. Vinarchy Holdings UK Limited 100% · Dormant
   8. Howcroft Cellars Limited 100% · Dormant
   9. Western Wines Holdings Limited 100% · Licensing of trademarks
   10. Avalon Cellars Two Limited 100% · Holding company
   11. Stone's of London Limited 100% · Dormant
   12. Stowells of Chelsea Limited 100% · Dormant
   13. Western Wines Limited 100% · Dormant
   14. Vinarchy Brands Europe Limited 100% · Dormant
   15. Vinarchy Europe Limited 100% · Dormant
   16. Vinarchy UK Limited 100% · Manufacture and distributor of wine
   17. Vinarchy South Africa (Pty) Limited 100% · Manufacture and distributor of wine
   18. Vinarchy Weybridge Limited 100% · Dormant
   19. Vinarchy Chile SpA 100% · Manufacture and distributor of wine
   20. Hudson & Hill Limited 100% · Dormant
   21. Vinarchy Australia Holdings Pty Ltd 100% · Holding company
   22. Vinarchy Australia Pty Ltd 100% · Manufacture and distributor of wine
   23. Vinarchy Japan KK 100% · Distributor of wine
   24. Vinarchy Holdings Hong Kong Ltd 100% · Holding company
   25. Shanghai CWC Wine Trading Co Ltd 100% · Manufacture and distributor of wine
   26. Houghton Wines (Western Australia) Pty Ltd 100% · Manufacture and distributor of wine
   27. The WA Winegrowers Association Pty Ltd 100% · Manufacture and distributor of wine
   28. Brookland Valley Estate Pty Ltd 100% · Manufacture and distributor of wine
   29. Vinarchy New Zealand Ltd 100% · Manufacture and distributor of wine
   30. *Berren Asset Management Limited 26% · Dormant
   31. Vinarchy FWP Holdings Pty Ltd 100% · Holding company
   32. Vinarchy FWP Holdings Pty Ltd 100% · Manufacture and distributor of wine
   33. Banksa Wines Pty Limited 100% · Manufacture and distributor of wine
   34. Vinarchy FWP Pty Limited 100% · Manufacture and distributor of wine
   35. Fine Wine Partners Australia Pty Limited 100% · Manufacture and distributor of wine
   36. Fine Wine Partners Unit Trust 100% · Holding trust
   37. Grant Burge Wines Pty Ltd 100% · Manufacture and distributor of wine
   38. B&R Fine Wine Merchants Pty Ltd 100% · Dormant
   39. Vignerons of the World Pty Ltd 100% · Dormant
   40. Krondorf Pty Ltd 100% · Dormant
   41. Vignerons Du Monde Pty Ltd 100% · Dormant
   42. Accolade Wines US Holdings II Trust 100% · Holding trust
   43. Accolade Wines US Holdings Pty Ltd 100% · Holding company
   44. Vinarchy North America Inc 100% · Manufacture and distributor of wine
   45. Lambarni Limited 100% · Dormant
   46. Vinarchy Europe Trading 100% · Manufacture and distributor of wine
   47. Fiara 524 SB Solutions S L U 100% · Holding Company
   48. *Vinarchy Spain S A 100% · Entity who holds Assets
   49. *Bodegas Tarsus S A 89.5% · Entity who holds Assets
   50. *Brancott Estate Limited 100% · Dormant
   51. *Moniana Vineyard Leasing Limited 100% · Dormant
   52. *Stoneleigh Vineyards Limited 100% · Dormant
   53. *Church Road Winery Limited 100% · Dormant
   54. *Montana Wines Limited 100% · Dormant
   55. **Australian Wine Experiences Pty Ltd 33.33% · Wineries/Cellar Door

Significant events

• “As part of the Pernod Ricard Winemaker acquisition a short term distribution agreement was entered into with Pernod Ricard for the sale of the acquired Pernod Ricard inventory for a period of 4 months following the close of the transaction, this agreement concluded on 31 August 2025”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

7

last 12 months

Capital events

2

last 24 months

Officers appointed

2

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +0.7%

  £666,802,101 → £671,434,927

• Cash

  +11.8%

  £42,653,838 → £47,694,039

• Net assets

  +1,490.8%

  -£49,428,602 → £687,452,294

• Employees

  +14.8%

  1,125 → 1,292

• Operating profit

  +645.9%

  -£42,860,742 → £233,960,120

• Profit before tax

  +326.9%

  -£84,593,160 → £191,923,242

• Wages

  +13%

  £85,548,885 → £96,698,113

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers