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REGISTERED NUMBER: 07735436 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

COLCHESTER BREWERY LIMITED

COLCHESTER BREWERY LIMITED (REGISTERED NUMBER: 07735436)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COLCHESTER BREWERY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025







DIRECTORS: R J Clark
T G K Knox
A C W Bone





SECRETARY: A C W Bone





REGISTERED OFFICE: Viaduct Brewhouse
Unit 16 Wakes Hall Bus Cen.
Colchester Road
Wakes Colne
Essex
CO6 2DY





REGISTERED NUMBER: 07735436 (England and Wales)





ACCOUNTANTS: Seago and Stopps
Chartered Certified Accountants
61 Station Road
Sudbury
Suffolk
CO10 2SP

COLCHESTER BREWERY LIMITED (REGISTERED NUMBER: 07735436)

BALANCE SHEET
31 JANUARY 2025

31.1.24 31.1.25
£    £    Notes £    £   
FIXED ASSETS
1,073 Intangible assets 4 915
121,946 Tangible assets 5 133,150
123,019 134,065

CURRENT ASSETS
65,415 Stocks 6 62,815
45,420 Debtors 7 37,188
343,472 Cash at bank and in hand 391,600
454,307 491,603
CREDITORS
75,906 Amounts falling due within one year 8 69,448
378,401 NET CURRENT ASSETS 422,155
501,420 TOTAL ASSETS LESS CURRENT
LIABILITIES

556,220

CREDITORS
(23,209 ) Amounts falling due after more than one
year

9

(13,277

)

(23,543 ) PROVISIONS FOR LIABILITIES (27,678 )
454,668 NET ASSETS 515,265

COLCHESTER BREWERY LIMITED (REGISTERED NUMBER: 07735436)

BALANCE SHEET - continued
31 JANUARY 2025

31.1.24 31.1.25
£    £    Notes £    £   
CAPITAL AND RESERVES
170,100 Called up share capital 170,101
8,300 Revaluation reserve 3,777
276,268 Retained earnings 341,387
454,668 SHAREHOLDERS' FUNDS 515,265

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 25 July 2025 and were signed on its behalf by:





A C W Bone - Director


COLCHESTER BREWERY LIMITED (REGISTERED NUMBER: 07735436)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1. STATUTORY INFORMATION

Colchester Brewery 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents the value of work done and invoiced during the year taking into account the movement between the opening and closing trade debtor and work in progress balances.

Intangible assets
Trademark

The trademark protects the company name and one of the beers it produces.

Website

Website costs are being amortised over an estimated useful life of 4 years.

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 equipment - 25% on reducing balance and 15% on reducing balance
Computer equipment - 33% on cost
Motor vehicles - 25% reducing balance

The stainless steel beer casks are revalued each year by the Directors. As at 31st January 2025 the 9 gallon casks were valued at £25 per cask, the 18 gallon casks at £40 per cask and the 4.5 gallon casks at £15 per cask.

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


COLCHESTER BREWERY LIMITED (REGISTERED NUMBER: 07735436)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

2. ACCOUNTING POLICIES - continued
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.

Financial instruments
The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire and lease purchase contracts.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Totals Trademark Website
£    £    £   
COST
At 1 February 2024
and 31 January 2025 1,940 440 1,500
AMORTISATION
At 1 February 2024 867 - 867
Amortisation for year 158 - 158
At 31 January 2025 1,025 - 1,025
NET BOOK VALUE
At 31 January 2025 915 440 475
At 31 January 2024 1,073 440 633

COLCHESTER BREWERY LIMITED (REGISTERED NUMBER: 07735436)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

5. TANGIBLE FIXED ASSETS
Property Plant and
Totals improvements equipment
£    £    £   
COST OR VALUATION
At 1 February 2024 345,416 9,547 205,579
Additions 48,855 - 24,828
Disposals (17,525 ) - (1,000 )
At 31 January 2025 376,746 9,547 229,407
DEPRECIATION
At 1 February 2024 223,470 - 167,767
Charge for year 27,983 - 12,880
Eliminated on disposal (7,857 ) - (832 )
At 31 January 2025 243,596 - 179,815
NET BOOK VALUE
At 31 January 2025 133,150 9,547 49,592
At 31 January 2024 121,946 9,547 37,812

Motor Computer
Casks vehicles equipment
£    £    £   
COST OR VALUATION
At 1 February 2024 69,636 54,857 5,797
Additions 1,053 22,974 -
Disposals - (16,525 ) -
At 31 January 2025 70,689 61,306 5,797
DEPRECIATION
At 1 February 2024 36,380 16,608 2,715
Charge for year 603 12,931 1,569
Eliminated on disposal - (7,025 ) -
At 31 January 2025 36,983 22,514 4,284
NET BOOK VALUE
At 31 January 2025 33,706 38,792 1,513
At 31 January 2024 33,256 38,249 3,082

COLCHESTER BREWERY LIMITED (REGISTERED NUMBER: 07735436)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

5. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 31 January 2025 is represented by:

Property Plant and
Totals improvements equipment
£    £    £   
Valuation in 2017 28,617 - 28,617
Valuation in 2019 875 - -
Cost 347,254 9,547 200,790
376,746 9,547 229,407

Motor Computer
Casks vehicles equipment
£    £    £   

Valuation in 2019 875 - -
Cost 69,814 61,306 5,797
70,689 61,306 5,797

6. STOCKS
31.1.25 31.1.24
£    £   
Stocks 56,614 56,886
Work-in-progress 6,201 8,529
62,815 65,415

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade debtors 31,620 40,047
Other debtors 5,568 5,373
37,188 45,420

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 9,532 18,314
Taxation and social security 37,066 32,393
Other creditors 12,850 15,199
69,448 75,906

COLCHESTER BREWERY LIMITED (REGISTERED NUMBER: 07735436)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.1.25 31.1.24
£    £   
Bank loans 13,277 23,209