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REGISTERED NUMBER: 10739486 (England and Wales)







Unaudited Financial Statements

for the Year Ended 31 March 2025

for

New Bristol Brewery School Ltd

New Bristol Brewery School Ltd (Registered number: 10739486)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


New Bristol Brewery School Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTORS: N C D James
Mrs M K James





REGISTERED OFFICE: Unit 20a Wilson Street
St Pauls
Bristol
BS2 9HH





REGISTERED NUMBER: 10739486 (England and Wales)





ACCOUNTANTS: Stanley Joseph Limited
Chartered Accountants
Suite 1
Liberty House
South Liberty Lane
Bristol
BS3 2ST

New Bristol Brewery School Ltd (Registered number: 10739486)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 169,904 137,302
Investments 5 300 300
170,204 137,602

CURRENT ASSETS
Stocks 330,972 259,485
Debtors 6 129,910 133,990
Cash at bank 83,865 132,985
544,747 526,460
CREDITORS
Amounts falling due within one year 7 162,263 167,214
NET CURRENT ASSETS 382,484 359,246
TOTAL ASSETS LESS CURRENT
LIABILITIES

552,688

496,848

CREDITORS
Amounts falling due after more than one
year

8

(14,150

)

(37,598

)

PROVISIONS FOR LIABILITIES (41,617 ) (33,411 )
NET ASSETS 496,921 425,839

New Bristol Brewery School Ltd (Registered number: 10739486)

Balance Sheet - continued
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 9 200 200
Retained earnings 10 496,721 425,639
SHAREHOLDERS' FUNDS 496,921 425,839

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

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

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 24 July 2025 and were signed on its behalf by:





N C D James - Director


New Bristol Brewery School Ltd (Registered number: 10739486)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

New Bristol Brewery School 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 represents the amounts receivable, excluding VAT and trade discounts, by the company for goods and services provided during the year. All transactions arose in the United Kingdom.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost, 25% on reducing balance and 5% on cost

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.


New Bristol Brewery School Ltd (Registered number: 10739486)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

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.

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
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 9 ) .

New Bristol Brewery School Ltd (Registered number: 10739486)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 269,820 119,496 13,500 1,781 404,597
Additions 34,102 27,732 - - 61,834
Disposals (5,000 ) - - - (5,000 )
At 31 March 2025 298,922 147,228 13,500 1,781 461,431
DEPRECIATION
At 1 April 2024 180,786 78,552 6,300 1,657 267,295
Charge for year 14,946 7,362 1,800 124 24,232
At 31 March 2025 195,732 85,914 8,100 1,781 291,527
NET BOOK VALUE
At 31 March 2025 103,190 61,314 5,400 - 169,904
At 31 March 2024 89,034 40,944 7,200 124 137,302

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 April 2024
and 31 March 2025 82,775
DEPRECIATION
At 1 April 2024 37,249
Charge for year 4,139
At 31 March 2025 41,388
NET BOOK VALUE
At 31 March 2025 41,387
At 31 March 2024 45,526

New Bristol Brewery School Ltd (Registered number: 10739486)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 April 2024
and 31 March 2025 300
NET BOOK VALUE
At 31 March 2025 300
At 31 March 2024 300

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 129,910 133,990

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 10,204 10,204
Hire purchase contracts 13,244 13,244
Trade creditors 17,482 23,875
Amounts owed to group undertakings 6,857 7,557
Taxation and social security 105,949 105,041
Other creditors 8,527 7,293
162,263 167,214

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans 2,010 12,214
Hire purchase contracts 12,140 25,384
14,150 37,598

New Bristol Brewery School Ltd (Registered number: 10739486)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
200 Ordinary 1 200 200

10. RESERVES
Retained
earnings
£   

At 1 April 2024 425,639
Profit for the year 172,082
Dividends (101,000 )
At 31 March 2025 496,721

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Mr N C D & Mrs M K James
Director

During the year the company entered into the following transactions with the directors.

20252024

Capital introduced/ (withdrawn)145(58,906)

Dividends101,00041,000

At the year end, the company owed the director £469 (2024 £324)