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REGISTERED NUMBER: 10978616 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Chain House Brewing Company Ltd

Chain House Brewing Company Ltd (Registered number: 10978616)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Chain House Brewing Company Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTOR: R Hayes





REGISTERED OFFICE: 20 Brookdale
New Longton
Preston
Lancashire
PR4 4XL





REGISTERED NUMBER: 10978616 (England and Wales)





ACCOUNTANTS: Emmerson Accountancy Ltd
Atlantic Business Centre
Atlantic Street
Altrincham
Cheshire
WA14 5NQ

Chain House Brewing Company Ltd (Registered number: 10978616)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 27,986 18,827

CURRENT ASSETS
Stocks 20,455 10,600
Debtors 5 6,008 11,667
Cash at bank 40,067 29,078
66,530 51,345
CREDITORS
Amounts falling due within one year 6 63,564 55,296
NET CURRENT ASSETS/(LIABILITIES) 2,966 (3,951 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

30,952

14,876

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 8 30,951 14,875
SHAREHOLDERS' FUNDS 30,952 14,876

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Chain House Brewing Company Ltd (Registered number: 10978616)

Balance Sheet - continued
30 September 2024


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 director and authorised for issue on 15 May 2025 and were signed by:





R Hayes - Director


Chain House Brewing Company Ltd (Registered number: 10978616)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Chain House Brewing Company 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.

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.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

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.

Chain House Brewing Company Ltd (Registered number: 10978616)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2023 31,130 850 2,450 34,430
Additions - 16,790 - 16,790
Disposals - (850 ) - (850 )
At 30 September 2024 31,130 16,790 2,450 50,370
DEPRECIATION
At 1 October 2023 13,613 213 1,777 15,603
Charge for year 2,628 4,198 168 6,994
Eliminated on disposal - (213 ) - (213 )
At 30 September 2024 16,241 4,198 1,945 22,384
NET BOOK VALUE
At 30 September 2024 14,889 12,592 505 27,986
At 30 September 2023 17,517 637 673 18,827

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 1,008 6,667
Other debtors 5,000 5,000
6,008 11,667

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 1,422 1,000
Tax 4,353 -
Social security and other taxes 588 434
VAT 7,645 3,727
Other creditors - 770
Directors' current accounts 49,056 48,945
Accrued expenses 500 420
63,564 55,296

Chain House Brewing Company Ltd (Registered number: 10978616)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
1 Ordinary 1 1 1

8. RESERVES
Retained
earnings
£   

At 1 October 2023 14,875
Profit for the year 33,296
Dividends (17,220 )
At 30 September 2024 30,951