Hi Thanks for your question - I am Sam and I am one of the UK tax experts here on Just Answer.
HMRC states that There’s a time limit for backdating claims for VAT paid before registration. From your date of registration the time limit is: 4 years for goods you still have, or that were used to make other goods you still have (its six months for services)
I appreciate that wine is a specialist product, but I am afraid that is the set time limit,.
With any valid claim within the appropriate time frame you need to be sure that you reclaim them on your first VAT Return (add them to your Box 4 figure) and keep records including invoices and receipts a description and purchase dates information about how they relate to your business now
Let me know if you require any further information on the advise I have provided. Thanks