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REGISTERED NUMBER: 07863805 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

LINCOLN GREEN BREWING COMPANY LIMITED

LINCOLN GREEN BREWING COMPANY LIMITED (REGISTERED NUMBER: 07863805)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LINCOLN GREEN BREWING COMPANY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2025







DIRECTORS: Mr A J Hughes
Mrs L J Hughes





REGISTERED OFFICE: Unit E5, Enterprise Park
Wigwam Lane
Hucknall
Nottinghamshire
NG15 7SZ





REGISTERED NUMBER: 07863805 (England and Wales)





ACCOUNTANTS: Elkingtons Accountants Limited
1st Floor
49 High Street
Hucknall
Nottinghamshire
NG15 7AW

LINCOLN GREEN BREWING COMPANY LIMITED (REGISTERED NUMBER: 07863805)

BALANCE SHEET
31ST MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 118,236 112,696

CURRENT ASSETS
Stocks 19,463 20,045
Debtors 5 18,309 15,040
37,772 35,085
CREDITORS
Amounts falling due within one year 6 108,035 117,280
NET CURRENT LIABILITIES (70,263 ) (82,195 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

47,973

30,501

CREDITORS
Amounts falling due after more than one
year

7

(11,188

)

-

PROVISIONS FOR LIABILITIES (29,349 ) (27,918 )
NET ASSETS 7,436 2,583

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 7,336 2,483
SHAREHOLDERS' FUNDS 7,436 2,583

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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.

LINCOLN GREEN BREWING COMPANY LIMITED (REGISTERED NUMBER: 07863805)

BALANCE SHEET - continued
31ST MARCH 2025


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 6th June 2025 and were signed on its behalf by:




Mr A J Hughes - Director



Mrs L J Hughes - Director


LINCOLN GREEN BREWING COMPANY LIMITED (REGISTERED NUMBER: 07863805)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025

1. STATUTORY INFORMATION

Lincoln Green Brewing Company Limited 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 15% on reducing balance
Plant and machinery - 25% on reducing balance, 10% on reducing balance and at varying rates on cost
Fixtures and fittings - 33% on cost and 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks and work in progress are valued at the lower of cost and estimated selling price less costs to sell, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

Revenue recognition
Revenue is generally recognised as contract activity progress so that for incomplete contracts it reflects the partial performance of the contractual obligations. For such contracts the amount of revenue reflects the accrual of the right to consideration by reference to the value of work performed. Revenue not billed to clients is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

LINCOLN GREEN BREWING COMPANY LIMITED (REGISTERED NUMBER: 07863805)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 5 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1st April 2024 40,355 173,897 41,657
Additions - 15,897 9,000
At 31st March 2025 40,355 189,794 50,657
DEPRECIATION
At 1st April 2024 24,375 89,431 38,262
Charge for year 2,397 13,069 1,660
At 31st March 2025 26,772 102,500 39,922
NET BOOK VALUE
At 31st March 2025 13,583 87,294 10,735
At 31st March 2024 15,980 84,466 3,395

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st April 2024 19,805 11,316 287,030
Additions - - 24,897
At 31st March 2025 19,805 11,316 311,927
DEPRECIATION
At 1st April 2024 11,031 11,235 174,334
Charge for year 2,194 37 19,357
At 31st March 2025 13,225 11,272 193,691
NET BOOK VALUE
At 31st March 2025 6,580 44 118,236
At 31st March 2024 8,774 81 112,696

LINCOLN GREEN BREWING COMPANY LIMITED (REGISTERED NUMBER: 07863805)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 9,667 12,814
Amounts owed by participating interests 5,303 -
Other debtors 3,339 2,226
18,309 15,040

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 17,577 2,750
Hire purchase contracts 2,110 -
Trade creditors 5,015 3,356
Amounts owed to participating interests - 20,266
Taxation and social security 8,593 15,978
Other creditors 74,740 74,930
108,035 117,280

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Hire purchase contracts 11,188 -

8. OTHER FINANCIAL COMMITMENTS

The total amount of commitments, guarantees and contingencies is £26,000.

9. ULTIMATE CONTROLLING PARTY

By virtue of owning all of the issued share capital the company is controlled by it's directors Mr and Mrs Hughes.