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REGISTERED NUMBER: 11035127 (England and Wales)















Unaudited Financial Statements

for the Period 1 November 2022 to 31 March 2024

for

Beehive Brewing Company Limited

Beehive Brewing Company Limited (Registered number: 11035127)






Contents of the Financial Statements
for the Period 1 November 2022 to 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Beehive Brewing Company Limited

Company Information
for the Period 1 November 2022 to 31 March 2024







DIRECTOR: M E E Braham





SECRETARY: Miss R A Braham





REGISTERED OFFICE: Cox Green
Hollies Lane
Stourbridge
West Midlands
DY7 5LG





REGISTERED NUMBER: 11035127 (England and Wales)





ACCOUNTANTS: Pride Accountants
Polymer Court
Hope Street
Dudley
West Midlands
DY2 8RS

Beehive Brewing Company Limited (Registered number: 11035127)

Balance Sheet
31 March 2024

31.3.24 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Investments 4 1,328,532 1,328,532

CURRENT ASSETS
Debtors 5 25,481 24,762
Cash at bank 483 2,009
25,964 26,771
CREDITORS
Amounts falling due within one year 6 1,003,431 1,005,264
NET CURRENT LIABILITIES (977,467 ) (978,493 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

351,065

350,039

CREDITORS
Amounts falling due after more than one
year

7

128,543

124,664
NET ASSETS 222,522 225,375

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 222,422 225,275
SHAREHOLDERS' FUNDS 222,522 225,375

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

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

Beehive Brewing Company Limited (Registered number: 11035127)

Balance Sheet - continued
31 March 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 27 June 2025 and were signed by:





M E E Braham - Director


Beehive Brewing Company Limited (Registered number: 11035127)

Notes to the Financial Statements
for the Period 1 November 2022 to 31 March 2024

1. STATUTORY INFORMATION

Beehive 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.

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.

Taxation
Taxation for the period 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2022 - 1 ) .

Beehive Brewing Company Limited (Registered number: 11035127)

Notes to the Financial Statements - continued
for the Period 1 November 2022 to 31 March 2024

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 November 2022
and 31 March 2024 1,328,532
NET BOOK VALUE
At 31 March 2024 1,328,532
At 31 October 2022 1,328,532

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Enville Brewery Limited
Registered office: Enville Brewery, Cox Green, Hollies Lane, Stourbridge, West Midlands, DY7 5LG.
Nature of business: Holding company
%
Class of shares: holding
Ordinary 100.00

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.10.22
£    £   
Trade debtors 25,481 24,762

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.10.22
£    £   
Bank loans and overdrafts 17,730 18,589
Loan with associated company 985,000 985,000
VAT 106 1,080
Accrued expenses 595 595
1,003,431 1,005,264

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.10.22
£    £   
Bank loans - 2-5 years 128,543 124,664

Beehive Brewing Company Limited (Registered number: 11035127)

Notes to the Financial Statements - continued
for the Period 1 November 2022 to 31 March 2024

8. SECURED DEBTS

The following secured debts are included within creditors:

31.3.24 31.10.22
£    £   
Bank loans 146,273 143,253

Barclays Bank Plc hold a personal guarantee from the director in respect of the bank loan facility.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.10.22
value: £    £   
100 Ordinary £1 100 100

10. RELATED PARTY DISCLOSURES

The company is the ultimate parent company of Enville Ales Limited. The company has been funded a loan from Enville Ales Limited, the balance of the loan at the year end was £985,000. (2023 - £985,000). The loan is interest free and repayable on demand.

Debtors (including non interest bearing loans) as at 31 March 2024 include due from Enville Ales Limited £25,481, (2023 - £24,762). The transactions are unsecured, interest free loans repayable on demand.

11. ULTIMATE CONTROLLING PARTY

The controlling party is M E E Braham.