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REGISTERED NUMBER: 07796901 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

The London Beer Factory Ltd.

The London Beer Factory Ltd. (Registered number: 07796901)






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




Page

Balance Sheet 1

Notes to the Financial Statements 3


The London Beer Factory Ltd. (Registered number: 07796901)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
Fixed assets
Intangible assets 4 3,075 5,224
Tangible assets 5 1,614,108 841,724
1,617,183 846,948

Current assets
Stocks 66,226 131,700
Debtors 6 165,726 68,771
Cash at bank 178,449 151,466
410,401 351,937
Creditors
Amounts falling due within one year 7 606,938 77,402
Net current (liabilities)/assets (196,537 ) 274,535
Total assets less current liabilities 1,420,646 1,121,483

Creditors
Amounts falling due after more than
one year

8

832,740

718,693
Net assets 587,906 402,790

The London Beer Factory Ltd. (Registered number: 07796901)

Balance Sheet - continued
31 March 2025

2025 2024
Notes £    £    £    £   
Capital and reserves
Called up share capital 2,588 2,588
Share premium 1,693,277 1,693,277
Retained earnings (1,107,959 ) (1,293,075 )
587,906 402,790

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 6 August 2025 and were signed on its behalf by:





S C Cotton - Director


The London Beer Factory Ltd. (Registered number: 07796901)

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

1. Statutory information

The London Beer Factory Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 07796901

Registered office: The London Beer Factory
The Barrel Project
80 Druid Street
London
SE1 2HQ

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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - in accordance with the property
Plant and machinery - at varying rates on cost
Motor vehicles - 25% on reducing balance

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

Cost is based on the cost of purchase on a first in, first out basis.


The London Beer Factory Ltd. (Registered number: 07796901)

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

Hire purchase and leasing commitments
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 28 (2024 - 13 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 April 2024
and 31 March 2025 48,140
Amortisation
At 1 April 2024 42,916
Charge for year 2,149
At 31 March 2025 45,065
Net book value
At 31 March 2025 3,075
At 31 March 2024 5,224

The London Beer Factory Ltd. (Registered number: 07796901)

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

5. Tangible fixed assets
Freehold Short Plant and Motor
property leasehold machinery vehicles Totals
£    £    £    £    £   
Cost
At 1 April 2024 276,478 309,693 1,080,814 12,531 1,679,516
Additions 12,425 1,016,418 10,574 - 1,039,417
At 31 March 2025 288,903 1,326,111 1,091,388 12,531 2,718,933
Depreciation
At 1 April 2024 18,482 193,688 620,767 4,855 837,792
Charge for year 9,378 179,763 75,982 1,910 267,033
At 31 March 2025 27,860 373,451 696,749 6,765 1,104,825
Net book value
At 31 March 2025 261,043 952,660 394,639 5,766 1,614,108
At 31 March 2024 257,996 116,005 460,047 7,676 841,724

6. Debtors
2025 2024
£    £   
Amounts falling due within one year:
Trade debtors 1,317 53,812
Other debtors 14,409 14,959
Prepayments 75,000 -
90,726 68,771

Amounts falling due after more than one year:
Other debtors 75,000 -

Aggregate amounts 165,726 68,771

The London Beer Factory Ltd. (Registered number: 07796901)

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

7. Creditors: amounts falling due within one year
2025 2024
£    £   
Bank loans and overdrafts 9,708 9,708
Other loans 465,000 -
Finance leases - 7,004
Trade creditors 39,392 13,991
Social security and other taxes 9,789 3,854
VAT 65,508 33,473
Other creditors 13,816 1,622
Accrued expenses 3,725 7,750
606,938 77,402

8. Creditors: amounts falling due after more than one year
2025 2024
£    £   
Bank loans - 1-2 years 2,515 9,703
Bank loans - 2-5 years - 3,001
Other loans 116,250 -
Other creditors 713,975 705,989
832,740 718,693

9. Ultimate controlling party

The ultimate controlling party is are Edward Cotton & Simon Cotton as majority shareholders & directors.