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REGISTERED NUMBER: 12545435 (England and Wales)








Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Breach Farm Brewing Ltd

Breach Farm Brewing Ltd (Registered number: 12545435)

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


Breach Farm Brewing Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTORS: D R Hamer
T K Hartigan





REGISTERED OFFICE: St Johns Croft Castle Road
Farley Hill
Reading
Berkshire
RG7 1UL





REGISTERED NUMBER: 12545435 (England and Wales)





ACCOUNTANTS: Lane Monnington Welton
Chartered Accountants
Riverside View
Basing Road
Old Basing
Basingstoke
Hampshire
RG24 7AL

Breach Farm Brewing Ltd (Registered number: 12545435)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 23,054 37,723

CURRENT ASSETS
Stocks 3,754 500
Debtors 5 10,195 -
Cash at bank and in hand 30,585 16,495
44,534 16,995
CREDITORS
Amounts falling due within one year 6 35,147 92,133
NET CURRENT ASSETS/(LIABILITIES) 9,387 (75,138 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

32,441

(37,415

)

PROVISIONS FOR LIABILITIES 7 2,662 5,072
NET ASSETS/(LIABILITIES) 29,779 (42,487 )

CAPITAL AND RESERVES
Called up share capital 999 999
Retained earnings 28,780 (43,486 )
SHAREHOLDERS' FUNDS 29,779 (42,487 )

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 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.

Breach Farm Brewing Ltd (Registered number: 12545435)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2025 and were signed on its behalf by:





D R Hamer - Director


Breach Farm Brewing Ltd (Registered number: 12545435)

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


1. STATUTORY INFORMATION

Breach Farm Brewing 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 - 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.

Financial instruments
Debtors and creditors payable/receivable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Breach Farm Brewing Ltd (Registered number: 12545435)

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


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date, adjusted for indexation where applicable.

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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Impairment
Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 October 2023 65,630
Disposals (12,412 )
At 30 September 2024 53,218
DEPRECIATION
At 1 October 2023 27,907
Charge for year 7,687
Eliminated on disposal (5,430 )
At 30 September 2024 30,164
NET BOOK VALUE
At 30 September 2024 23,054
At 30 September 2023 37,723

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other debtors 10,195 -

Breach Farm Brewing Ltd (Registered number: 12545435)

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


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 1,473 -
Taxation and social security 1,339 -
Other creditors 32,335 92,133
35,147 92,133

7. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred tax 2,662 5,072

Deferred
tax
£   
Balance at 1 October 2023 5,072
Accelerated capital allowances (2,410 )
Balance at 30 September 2024 2,662