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REGISTERED NUMBER: 12792782 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

BREWMISH LTD

BREWMISH LTD (REGISTERED NUMBER: 12792782)






Contents of the Financial Statements
for the year ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BREWMISH LTD

Company Information
for the year ended 31 August 2024







DIRECTORS: M Pharaon
C W Brewster





REGISTERED OFFICE: 9 Worton Park
Cassington
Oxfordshire
OX29 4SX





REGISTERED NUMBER: 12792782 (England and Wales)





ACCOUNTANTS: Camerons Accountancy Consultants Limited
Chartered Accountants
9 Worton Park
Cassington
Witney
Oxfordshire
OX29 4SX

BREWMISH LTD (REGISTERED NUMBER: 12792782)

Balance Sheet
31 August 2024

2024 2023
Notes £    £    £    £   
ASSETS

FIXED ASSETS
Tangible assets 4 278,130 297,108

CURRENT ASSETS
Stocks 32,192 36,029
Debtors 5 60,262 47,669
Cash at bank and in hand 521,255 353,711
613,709 437,409
891,839 734,517

CAPITAL, RESERVES AND LIABILITIES

CAPITAL AND RESERVES
Called up share capital 6 125 125
Retained earnings 68,468 (136,897 )
SHAREHOLDERS' FUNDS 68,593 (136,772 )

CREDITORS 7 823,246 871,289
891,839 734,517

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 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 10 October 2024 and were signed on its behalf by:





M Pharaon - Director


BREWMISH LTD (REGISTERED NUMBER: 12792782)

Notes to the Financial Statements
for the year ended 31 August 2024

1. STATUTORY INFORMATION

Brewmish 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Short leasehold - in accordance with the property
Improvements to property - in accordance with the property
Plant and machinery - 20% on cost
Fixtures and fittings - 33% on cost
Computer equipment - 33% on cost

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
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.

BREWMISH LTD (REGISTERED NUMBER: 12792782)

Notes to the Financial Statements - continued
for the year ended 31 August 2024

2. ACCOUNTING POLICIES - continued

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 51 (2023 - 47 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Short to Plant and
leasehold property machinery
£    £    £   
COST
At 1 September 2023 130,697 191,649 29,418
Additions - 9,573 18,104
At 31 August 2024 130,697 201,222 47,522
DEPRECIATION
At 1 September 2023 26,139 38,330 13,919
Charge for year 8,713 13,415 11,205
At 31 August 2024 34,852 51,745 25,124
NET BOOK VALUE
At 31 August 2024 95,845 149,477 22,398
At 31 August 2023 104,558 153,319 15,499

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 September 2023 82,950 6,470 441,184
Additions 12,174 613 40,464
At 31 August 2024 95,124 7,083 481,648
DEPRECIATION
At 1 September 2023 59,625 6,063 144,076
Charge for year 26,072 37 59,442
At 31 August 2024 85,697 6,100 203,518
NET BOOK VALUE
At 31 August 2024 9,427 983 278,130
At 31 August 2023 23,325 407 297,108

BREWMISH LTD (REGISTERED NUMBER: 12792782)

Notes to the Financial Statements - continued
for the year ended 31 August 2024

4. TANGIBLE FIXED ASSETS - continued

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

Plant and
machinery
etc
£   
COST
At 1 September 2023
and 31 August 2024 5,670
DEPRECIATION
At 1 September 2023 2,835
Charge for year 2,835
At 31 August 2024 5,670
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 2,835

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 950 -
Other debtors 59,312 47,669
60,262 47,669

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
12,500 Ordinary 0.01 125 125

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 3,402
Trade creditors 91,048 78,486
Taxation and social security 122,795 131,237
Other creditors 609,403 658,164
823,246 871,289

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in creditors are loans from the Directors, Mr M Pharaon and Mr C Brewster, of £580,351.50 and £24,950 respectively (£605,305.60 and £49,950 in 2023).The loans are interest free and repayable on demand.