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REGISTERED NUMBER: 11305014 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

ATTIC BREW CO. LTD

ATTIC BREW CO. LTD (REGISTERED NUMBER: 11305014)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ATTIC BREW CO. LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2025







DIRECTORS: S J Back
O J Hurlow





REGISTERED OFFICE: First Floor
Black Country House
Rounds Green Road
Oldbury
West Midlands
B69 2DG





REGISTERED NUMBER: 11305014 (England and Wales)





ACCOUNTANTS: Crowe U.K. LLP
Black Country House
Rounds Green Road
Oldbury
West Midlands
B69 2DG

ATTIC BREW CO. LTD (REGISTERED NUMBER: 11305014)

BALANCE SHEET
30 APRIL 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 389,306 468,497
Investments 5 10 10
389,316 468,507

CURRENT ASSETS
Stocks 119,859 135,770
Debtors 6 370,854 303,051
Cash at bank 413,850 179,907
904,563 618,728
CREDITORS
Amounts falling due within one year 7 523,654 425,961
NET CURRENT ASSETS 380,909 192,767
TOTAL ASSETS LESS CURRENT
LIABILITIES

770,225

661,274

CREDITORS
Amounts falling due after more than one
year

8

(96,861

)

(168,561

)

PROVISIONS FOR LIABILITIES (92,680 ) (117,347 )
NET ASSETS 580,684 375,366

CAPITAL AND RESERVES
Called up share capital 10 10
Share premium 39,999 39,999
Capital redemption reserve 1 1
Retained earnings 540,674 335,356
SHAREHOLDERS' FUNDS 580,684 375,366

ATTIC BREW CO. LTD (REGISTERED NUMBER: 11305014)

BALANCE SHEET - continued
30 APRIL 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 23 July 2025 and were signed on its behalf by:





S J Back - Director


ATTIC BREW CO. LTD (REGISTERED NUMBER: 11305014)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025


1. STATUTORY INFORMATION

Attic Brew Co. 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.

On 2 May 2024, the Company changed registered office address from 34 High Street, Aldridge, Walsall, West Midlands, WS9 8LZ to 29B Mary Vale Road, Stirchley, Birmingham, B30 2DA.

On 2 September 2024, the Company changed registered office address from 29B Mary Vale Road, Stirchley, Birmingham, B30 2DA to the address shown 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.

The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

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 - 4% on cost
Plant and machinery - 25% on cost
Fixtures and fittings - 15% on reducing balance
Office equipment - 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

Short term debtors are measured at the transaction price, less any impairment.

Short term creditors are measured at the transaction price.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2024 - 34 ) .

ATTIC BREW CO. LTD (REGISTERED NUMBER: 11305014)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025


4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Office
property machinery fittings equipment Totals
£    £    £    £    £   
Cost
At 1 May 2024 43,037 684,769 37,976 11,301 777,083
Additions 9,641 94,945 355 263 105,204
Disposals - (4,029 ) - - (4,029 )
At 30 April 2025 52,678 775,685 38,331 11,564 878,258
Depreciation
At 1 May 2024 5,987 281,027 16,368 5,204 308,586
Charge for year 1,754 175,334 3,285 2,532 182,905
Eliminated on disposal - (2,539 ) - - (2,539 )
At 30 April 2025 7,741 453,822 19,653 7,736 488,952
Net book value
At 30 April 2025 44,937 321,863 18,678 3,828 389,306
At 30 April 2024 37,050 403,742 21,608 6,097 468,497

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
Cost
At 1 May 2024
and 30 April 2025 10
Net book value
At 30 April 2025 10
At 30 April 2024 10

Shares in group undertakings represent the Company's 100% interest in the ordinary share capital of Attic Barrel Store JQ Limited.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 185,509 164,069
Amounts owed by group undertakings 158,351 120,062
Other debtors 26,994 18,920
370,854 303,051

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 36,364 36,364
Hire purchase contracts (see note 9) 35,380 35,380
Trade creditors 155,808 117,590
Taxation and social security 205,541 89,839
Other creditors 90,561 146,788
523,654 425,961

ATTIC BREW CO. LTD (REGISTERED NUMBER: 11305014)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2025


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 33,334 69,697
Hire purchase contracts (see note 9) 63,527 98,864
96,861 168,561

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2025 2024
£    £   
Net obligations repayable:
Within one year 35,380 35,380
Between one and five years 63,527 98,864
98,907 134,244

Non-cancellable operating leases
2025 2024
£    £   
Within one year 79,733 73,876
Between one and five years 138,474 218,218
218,207 292,094

10. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans 69,698 106,061
Hire purchase contracts 98,907 134,244
168,605 240,305

The hire purchase creditors are secured against the assets to which they relate.

The bank loan is secured via a fixed and floating charge over the undertaking and assets of the Company.

11. PURCHASE COMMITMENTS
2025 2024
£    £   
Contracted but not provided for in the
financial statements 127,873 159,901