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Company Registration No. SC647754 (Scotland)
Brewhaus Brewery Ltd Unaudited accounts for the year ended 30 November 2024
Brewhaus Brewery Ltd Unaudited accounts Contents
Page
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Brewhaus Brewery Ltd Company Information for the year ended 30 November 2024
Director
Gennaro Cortellessa
Company Number
SC647754 (Scotland)
Registered Office
3a Jordan Lane Edinburgh Midlothian EH10 4RB Scotland
Accountants
AGL Tax Solutions LLP 2A Station Yard Haddington East Lothian EH41 3PP
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Brewhaus Brewery Ltd Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
35,665 
58,191 
Current assets
Debtors
240,776 
241,276 
Cash at bank and in hand
21 
21 
240,797 
241,297 
Creditors: amounts falling due within one year
- 
(500)
Net current assets
240,797 
240,797 
Net assets
276,462 
298,988 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
276,362 
298,888 
Shareholders' funds
276,462 
298,988 
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 May 2025 and were signed on its behalf by
Gennaro Cortellessa Director Company Registration No. SC647754
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Brewhaus Brewery Ltd Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
Brewhaus Brewery Ltd is a private company, limited by shares, registered in Scotland, registration number SC647754. The registered office is 3a Jordan Lane, Edinburgh, Midlothian, EH10 4RB, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% on cost
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 arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
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Brewhaus Brewery Ltd Notes to the Accounts for the year ended 30 November 2024
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 December 2023
90,103 
At 30 November 2024
90,103 
Depreciation
At 1 December 2023
31,912 
Charge for the year
22,526 
At 30 November 2024
54,438 
Net book value
At 30 November 2024
35,665 
At 30 November 2023
58,191 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
240,776 
241,276 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Accruals
- 
500 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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