| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 JANUARY 2025 |
| FOR |
| COLCHESTER BREWERY LIMITED |
| REGISTERED NUMBER: |
| 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: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 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 |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks | 6 |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| ( |
) | Amounts falling due after more than one year |
9 |
( |
) |
| ( |
) | PROVISIONS FOR LIABILITIES | ( |
) |
| NET ASSETS |
| COLCHESTER BREWERY LIMITED (REGISTERED NUMBER: 07735436) |
| BALANCE SHEET - continued |
| 31 JANUARY 2025 |
| 31.1.24 | 31.1.25 |
| £ | £ | Notes | £ | £ |
| CAPITAL AND RESERVES |
| Called up share capital |
| Revaluation reserve |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| 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 |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| 4. | INTANGIBLE FIXED ASSETS |
| Totals | Trademark | Website |
| £ | £ | £ |
| COST |
| At 1 February 2024 |
| and 31 January 2025 |
| AMORTISATION |
| At 1 February 2024 |
| Amortisation for year |
| At 31 January 2025 |
| NET BOOK VALUE |
| At 31 January 2025 |
| At 31 January 2024 |
| 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 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 January 2025 |
| DEPRECIATION |
| At 1 February 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 31 January 2025 |
| NET BOOK VALUE |
| At 31 January 2025 |
| At 31 January 2024 |
| Motor | Computer |
| Casks | vehicles | equipment |
| £ | £ | £ |
| COST OR VALUATION |
| At 1 February 2024 |
| Additions |
| Disposals | ( |
) |
| At 31 January 2025 |
| DEPRECIATION |
| At 1 February 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) |
| At 31 January 2025 |
| NET BOOK VALUE |
| At 31 January 2025 |
| At 31 January 2024 |
| 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 |
| Work-in-progress |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.1.25 | 31.1.24 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.1.25 | 31.1.24 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 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 |