1 April 2024 false No description of principal activity Taxfiler 2024.6 08220013business:PrivateLimitedCompanyLtd2024-04-012025-03-31 082200132024-03-31 082200132024-04-012025-03-31 08220013business:AuditExempt-NoAccountantsReport2024-04-012025-03-31 08220013business:FilletedAccounts2024-04-012025-03-31 082200132025-03-31 08220013business:Director12024-04-012025-03-31 08220013business:Director22024-04-012025-03-31 08220013business:RegisteredOffice2024-04-012025-03-31 082200132024-03-31 08220013core:WithinOneYear2025-03-31 08220013core:WithinOneYear2024-03-31 08220013core:AfterOneYear2025-03-31 08220013core:AfterOneYear2024-03-31 08220013core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 08220013core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 08220013core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 08220013core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 08220013core:PreviouslyStatedAmount2025-03-31 08220013core:PreviouslyStatedAmount2024-03-31 08220013business:SmallEntities2024-04-012025-03-31 08220013countries:EnglandWales2024-04-012025-03-31 08220013core:FurnitureFittings2024-04-012025-03-31 08220013core:FurnitureFittings2024-03-31 08220013core:FurnitureFittings2025-03-31 082200132023-04-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. 08220013 (England and Wales)
Brown Ales Pub Company Limited Unaudited accounts for the year ended 31 March 2025
Brown Ales Pub Company Limited Unaudited accounts Contents
Page
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Brown Ales Pub Company Limited Company Information for the year ended 31 March 2025
Directors
James Brown David Brown
Company Number
08220013 (England and Wales)
Registered Office
17 Wellington Street Ripley DE5 3EH United Kingdom
Accountants
Accounting Matters Limited 17 Wellington Street Ripley Derbyshire DE5 3EH
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Brown Ales Pub Company Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
32,915 
50,455 
Current assets
Inventories
28,411 
34,901 
Debtors
48,797 
54,353 
Cash at bank and in hand
286,159 
261,237 
363,367 
350,491 
Creditors: amounts falling due within one year
(153,791)
(147,108)
Net current assets
209,576 
203,383 
Total assets less current liabilities
242,491 
253,838 
Creditors: amounts falling due after more than one year
- 
(6,942)
Provisions for liabilities
Deferred tax
(7,889)
(9,587)
Net assets
234,602 
237,309 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
234,502 
237,209 
Shareholders' funds
234,602 
237,309 
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 August 2025 and were signed on its behalf by
James Brown Director Company Registration No. 08220013
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Brown Ales Pub Company Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Brown Ales Pub Company Limited is a private company, limited by shares, registered in England and Wales, registration number 08220013. The registered office is 17 Wellington Street, , Ripley, DE5 3EH, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% straight line basis
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 April 2024
85,071 
Additions
193 
At 31 March 2025
85,264 
Depreciation
At 1 April 2024
34,616 
Charge for the year
17,733 
At 31 March 2025
52,349 
Net book value
At 31 March 2025
32,915 
At 31 March 2024
50,455 
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Brown Ales Pub Company Limited Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
16,847 
17,087 
Accrued income and prepayments
7,046 
12,843 
Other debtors
24,904 
24,423 
48,797 
54,353 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
35,294 
34,240 
Trade creditors
55,009 
47,496 
Taxes and social security
43,734 
39,722 
Other creditors
16,167 
19,467 
Accruals
3,587 
6,183 
153,791 
147,108 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
- 
6,942 
8
Average number of employees
During the year the average number of employees was 54 (2024: 53).
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